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Author: James A. Brimson
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 296
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Book Description
In today's highly pressurized business environment, creating value is the number one priority for organizations. The key to achieving this is having a budget and accounting system that supports long-term goals. More and more organizations are now turning to activity-based budgeting (ABB), an innovative approach that can help organizations become more competitive by linking the budgeting process to organization strategy. Explaining the importance of budgeting by activities rather than by cost elements, this resource is a practical how-to that covers the essentials of Driving Value Using Activity-Based Budgeting.
Author: James A. Brimson
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 296
Get Book Here
Book Description
In today's highly pressurized business environment, creating value is the number one priority for organizations. The key to achieving this is having a budget and accounting system that supports long-term goals. More and more organizations are now turning to activity-based budgeting (ABB), an innovative approach that can help organizations become more competitive by linking the budgeting process to organization strategy. Explaining the importance of budgeting by activities rather than by cost elements, this resource is a practical how-to that covers the essentials of Driving Value Using Activity-Based Budgeting.
Author: Steven M. Bragg
Publisher: John Wiley & Sons
ISBN: 0470129360
Category : Business & Economics
Languages : en
Pages : 508
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Book Description
Praise for Accounting Best Practices, Fifth Edition "For a comprehensive, yet easy-to-read guide to fixing those all-too-common shortcomings in your accounting department, look no further than this excellent book. Steve Bragg provides hundreds of fixes, many of them requiring surprisingly little time or cost while providing a handy guide to common implementation pitfalls . . . I would recommend this invaluable book to anyone who is looking to enhance their existing processes, whether due to growth in their business, compliance with Sarbanes-Oxley, or just as part of their ongoing improvement process." —Martyn Webster, CPA, Director of FinanceXenoPort, Inc. "This book is critical to running an efficient and accurate accounting department. The use of RFID technology to track documents is one of many valuable tools in this latest edition. A required read for the demanding accounting manager's role." —Jason Charet, CPA "I've used Steve Bragg's Accounting Best Practices books for years as a source of ideas for improvement. Like the previous editions, the Fifth Edition has a number of new, actionable best practices as well as refinements of those ideas reported in previous editions. The books are broad enough in their perspective so that nearly any organization could find ideas that could pay back the cost of the book many times over." —John Temmerman, Controller Evangelical Lutheran Church in America "What a great resource! I have been in the accounting field for over twenty years, and I was still able to gain insight into improving processes within my office. Thanks for putting it all in one book!" —Tina M. Thomas, CPA, CTP, Controller Goodman & Company, LLP
Author: Gary Cokins
Publisher: John Wiley & Sons
ISBN: 0471217271
Category : Business & Economics
Languages : en
Pages : 385
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Book Description
Bedingt durch das Internetzeitalter verlagert sich die Marktmacht mehr und mehr Richtung Verbraucher. Dadurch werden Unternehmen gezwungen, ihre Preise niedrig zu halten, wenn sie weiterhin wettbewerbsfähig bleiben und ihre Gewinne steigern wollen. Die Zauberformel, für die Verwirklichung dieses Ziels heisst: 'Activity-Based Costing and Management' (ABC/M) - das sich aus Prozesskostenrechung und Prozesskosten-Management zusammensetzt. Es liefert die Daten, mit deren Hilfe die beiden kritischen Managementstrategien - niedrige Preise und höhere Gewinne - erfolgreich umgesetzt werden können. Aber ABC/M liefert nicht nur ein genaueres Bild der Unternehmenskosten, sondern gleichzeitig wichtige Informationen, um bessere Entscheidungen zu treffen, höhere Gewinne zu erzielen und ein effektiveres Kostenmanagement zu betreiben. "Activity-Based Cost Management" ist ein praktischer Leitfaden, der speziell für Führungskräfte konzipiert wurde und anschaulich erklärt, wie ein ABC/M-Modell funktioniert, und wie man es schnell und problemlos in die Praxis umsetzt. Autor Gary Cokins, ein führender internationaler Experte auf diesem Gebiet, gibt Ihnen hier die Mittel an die Hand, ein effizientes ABC/M-Modell zu entwickeln und erfolgreich in Ihrem Unternehmen einzusetzen. Verständlich und unterhaltsam geschreiben. Ein maßgeblicher und unverzichtbarer Leitfaden zu einem topaktuellen Thema.
Author: Dawn J. Sedgley
Publisher: John Wiley & Sons
ISBN: 1119522951
Category : Business & Economics
Languages : en
Pages : 443
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Book Description
Incorporate the Benefits of Activity-Based Costing into the Efficiencies of Your SAP R/3 System Given SAP's dominance in the enterprise resource planning (ERP) market, many companies and their managers encounter SAP AG applications in some form or another. Many of these organizations have recognized the value of utilizing Activity-Based Costing/Management concepts to perform more accurate cost assignments or drive performance initiatives. Managers are then faced with trying to determine how Activity-Based Costing can be incorporated into the SAP environment. The 123s of ABC in SAP is the first book of its kind designed to help business managers understand the capabilities of the SAP R/3 business application to support Activity-Based Costing, Management, and Budgeting. Divided into three parts-the conceptual foundation, the capabilities of SAP ABC, and integration with other tools-the book provides readers with the following: * An explanation of how Activity-Based Costing can be used with SAP * Helpful hints for implementing ABC into SAP * Insights into the most common difficulties and potential solutions when implementing ABC into SAP * Summary tables that highlight key decisions to be made, implementation hints, and organizational challenges * Detailed descriptions of SAP software applications to support the Activity-Based Costing approach as well as the integration of SAP R/3 with Oros software * Examples of the tandem usage of Resource Consumption Accounting with Activity-Based Costing
Author: Jamalludin Helmi Hashim
Publisher: Partridge Publishing Singapore
ISBN: 1543745857
Category : Education
Languages : en
Pages : 135
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Book Description
ACTIVITY BASED COSTING (ABC) MODEL FOR HIGHER EDUCATION INSTITUTIONS: A BASIC GUIDE TO THE MODEL DEVELOPMENT The rise of operating costs in Higher Education Institution all over the world forced concerns universities management to adopt a better costing system, i.e. Activity Based Costing (ABC). As evidently proven in many other setting, the benefits of ABC shall also apply to the higher education institutions (HEI) setting. The book presents a basic and step by step guide of the ABC model development process in HEI, which consist of three cost objects including Teaching and Learning, Research and Professional and Community Service. It also concludes the candidates of the possible “drivers” (resources drivers and activities drivers) which determine the accuracy of cost figure for every “cost object” in HEI and as a starting point towards the success.
Author: Anna Quitt
Publisher: Springer Science & Business Media
ISBN: 3834984906
Category : Business & Economics
Languages : en
Pages : 268
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Book Description
Based on practice-oriented and practice-relevant research methods, Anna Quitt, designs an integrated process for measuring supply management’s budget effects and develops Return on Spend as an innovative financial effectiveness indicator.
Author: John L. Daly
Publisher: John Wiley & Sons
ISBN: 0471221597
Category : Business & Economics
Languages : en
Pages : 288
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Book Description
Bei der Festlegung eines Produktpreises gibt es drei Möglichkeiten. Wird der Preis zu hoch angesetzt, verkauft sich das Produkt schlecht; wird er zu niedrig angesetzt, wird die Arbeit unrentabel. Nur dann, wenn der Preis produktangemessen ist, schlägt sich dies in guten Absatzzahlen und entsprechendem Gewinn für das Unternehmen nieder. Ebenso wie Activity-Based Costing (ABC - auslastungsorientierte Kostenrechnung) und Activity-Based Management (ABM - Prozesskostenmanagement) die Kostenrechnung revolutioniert haben, liefert die Methode des Activity-Based Pricing (kostenorientierte Preisgestaltung) einen disziplinierten Ansatz für die Preisbestimmung. Activity-Based Pricing berücksichtigt die tatsächlichen Produktions- und Servicekosten, die mit Hilfe des Activity-Based Costing exakt ermittelt werden können. Auf diese Weise kann man den Preis für das jeweilige Produkt genau festlegen. "Pricing for Profitability" erläutert ausführlich, wie ABC- und ABM-Verfahren angewendet werden müssen, um eine Preisgestaltung mit maximaler Gewinnaussicht zu erreichen. Darüber hinaus werden auch Preisstrategien für absatzstarke/absatzschwache Produkte sowie für komplexe und einfache Produkte diskutiert, die sich vom "Durchschnitt" abheben. "Pricing for Profitability" - Ein nützlicher Leitfaden für alle wettbewerbs- und gewinnorientierten Finanzleiter und Controller.
Author: Thomas K. Ross
Publisher: Jones & Bartlett Learning
ISBN: 1284143546
Category : Business & Economics
Languages : en
Pages : 556
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Book Description
Understanding budgeting goals, processes, and incentives are vital skills for health care managers as they are responsible for creating budgets and managing their departments within the established budget. However, many health care managers lack these basic skills. This book is a comprehensive examination of budgeting practices designed to provide students with the ability to construct budgets and analyze differences between actual financial results and the budget. Each chapter takes the reader through a step-by-step process to analyze systems, incorporate organizational goals into budgets, identify performance issues, and explore how budget systems impact behavior.
Author: Falconer Mitchell
Publisher: Routledge
ISBN: 1136234276
Category : Business & Economics
Languages : en
Pages : 596
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Book Description
Over the last two decades, cost management has been an area of dynamic change and development. This is evident in the extensive inventory of new, high-profile techniques that have emerged. With cost management now firmly established as a distinct sub-discipline within management accounting, The Routledge Companion to Cost Management is a timely reference volume covering both practical developments and research in this area. Topics covered include: Cost control issues Cost analysis and decision making Cost management systems Environmental cost management With chapters from an international team of contributors, this prestigious companion will prove an indispensible addition to any library with aspirations of keeping up-to-date with the world of accounting.
Author: Lianabel Oliver Bigas
Publisher: Association for Talent Development
ISBN: 1949036383
Category : Business & Economics
Languages : en
Pages : 24
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Book Description
Budget time doesn’t have to be painful. Instead, it can be a valuable time to examine your training programs and look for ways to improve. In “Preparing and Defending Your Training Budget,” Lianabel Oliver Bigas explains how to plan first and budget later so that your budget reflects your expectations and hopes for the coming year. This practical guide leads you through the planning process so that you can create a budget that is easy to defend to your organization’s leaders. This issue of TD at Work includes: · questions to ask when planning · suggested performance metrics · tips for defending your budget · guidance for specific line items · a sample expenditure chart · a template for documenting your work plan.
