Overhead Costs

Overhead Costs PDF Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Defense contracts
Languages : en
Pages : 24

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Book Description

Overhead Cost

Overhead Cost PDF Author: John Innes
Publisher:
ISBN: 9780123721402
Category : Frais généraux - Comptabilité
Languages : en
Pages : 140

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Book Description
Overhead cost management is an increasingly important issue. As production processes become more automated, labor inputs are reduced yet capital and other overhead costs are increased. Traditional methods of overheadapportionment allocate increasingly large sums of money on the basis of a rapidly decreasing direct cost base. The usefulness of product costs calculated in this way is marginal, and methods to manage and control the total overhead cost burden are imperative. In this text, John Innes and Falconer Mitchell guide the reader through the strengths and limitations of traditional cost management approaches in the current environment. new approaches, such as Activity-Based Costing (ABC), are described and their merits assessed, together with more well known techniques such as Zero-Based Budgeting (ZBB), Priority-Based Budgeting, and Target Costing. Whereas in the past cost control could take place on a day-to-day basis because many costs were incurred from day to day, in the modern world much greater reliance has to be placed on product design and production planning. Once a product has been designed and a production process set into operation, the options available for controlling costs become much more limited. Successful cost control now demands a more proactive stance on the part of the manager. This book sets out some of the techniques that are available to help in that task.

Principles of Accounting Volume 2 - Managerial Accounting

Principles of Accounting Volume 2 - Managerial Accounting PDF Author: Mitchell Franklin
Publisher:
ISBN: 9781680922943
Category :
Languages : en
Pages : 746

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Book Description
A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

Cost Estimator's Reference Manual

Cost Estimator's Reference Manual PDF Author: Rodney D. Stewart
Publisher: John Wiley & Sons
ISBN: 9780471305101
Category : Business & Economics
Languages : en
Pages : 744

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Book Description
In today's hypercompetitive global marketplace, accurate costestimating is crucial to bottom-line results. Nowhere is this moreevident than in the design and development of new products andservices. Among managing engineers responsible for developingrealistic cost estimates for new product designs, the number-onesource of information and guidance has been the Cost Estimator'sReference Manual. Comprehensive, authoritative, and practical, the Manual instructsreaders in the full range of cost estimating techniques andprocedures currently used in the fields of development, testing,manufacturing, production, construction, software, generalservices, government contracting, engineering services, scientificprojects, and proposal preparation. The authors clearly explain howto go about gathering the data essential to preparing a realisticestimate of costs and guide the reader step by step through eachprocedure. This new Second Edition incorporates a decade of progress in themethods, procedures, and strategies of cost estimating. All thematerial has been updated and five new chapters have been added toreflect the most recent information on such increasingly importanttopics as activity-based costing, software estimating,design-to-cost techniques, and cost implications of new concurrentengineering and systems engineering approaches to projects. Indispensable to virtually anyone whose work requires accurate costestimates, the Cost Estimator's Reference Manual will be especiallyvaluable to engineers, estimators, accountants, and contractors ofproducts, projects, processes, and services to both government andindustry. The essential ready-reference for the techniques, methods, andprocedures of cost estimating COST ESTIMATOR'S REFERENCE MANUAL Second Edition Indispensable for anyone who depends on accurate cost estimates forengineering projects, the Cost Estimator's Reference Manual guidesthe user through both the basic and more sophisticated aspects ofthe estimating process. Authoritative and comprehensive, the Manualseamlessly integrates the many functions--accounting, financial,statistical, and management--of modern cost estimating practice.Its broad coverage includes estimating procedures applied to suchareas as: * Production * Software * Development * General services * Testing * Government contracting * Manufacturing * Engineering * Proposal preparation * Scientific projects * Construction This updated and expanded Second Edition incorporates all the mostimportant recent developments in cost estimating, such asactivity-based costing, software estimating, design-to-costtechniques, computer-aided estimating tools, concurrentengineering, and life cycle costing. For engineers, estimators, accountants, planners, and others whoare involved in the cost aspects of projects, the Cost Estimator'sReference Manual is an invaluable information source that will payfor itself many times over.

 PDF Author: Guy Wanjialin
Publisher: iUniverse
ISBN: 0595310184
Category :
Languages : en
Pages : 443

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Book Description
A world without accounting means confusion and chaos. Accounting is not only used in the business world, but rather it is used by everyone in all types of situations. Tax touches every aspect of our lives. People are talking about tax on the TV, the radio, newspaper, and the Internet. Life has grown, as a whole, toward higher levels of complexity. The language of accounting and taxation is also expanding: More and more new words are created, and new meanings are added to the old words. Do you know the meaning of these words: ad hoc, accounting bath, below-water, blackout, capex, carve-out, e-tax, postil, Sarbanes-Oxley, strata...? Each term has its unique meaning you may not be able to find a definition in an ordinary dictionary. "An International Dictionary of Accounting & Taxation" is a book with more than 12,000 entries drawn from accounting, auditing and taxation. Each entry has a clear one-sentence definition right to the point. Whether you are an accountant, CPA, tax professional or amateur, you will find this dictionary of immeasurable help.

Cost Management

Cost Management PDF Author: Leslie G. Eldenburg
Publisher: John Wiley & Sons
ISBN: 1119185696
Category : Cost accounting
Languages : en
Pages : 948

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Book Description
Cost Management: Measuring, Monitoring, and Motivating Performance, Third Canadian Edition was written to help students learn to appropriately apply cost accounting methods in a variety of organizational settings. To achieve this goal, students must also develop professional competencies, such as strategic/critical thinking, risk analysis, decision making, ethical reasoning and communication. This is in line with the CPA curriculum and the content of this edition and the problem materials is mapped to the CPA. Many students fail to recognize the assumptions, limitations, behavioural implications, and qualitative factors that influence managerial decision making. The textbook is written in an engaging step-by-step style that is accessible to students. The authors are proactive about addressing the challenges that instructors and students face in their teaching and learning endeavors. They utilize features such as realistic examples, real ethical dilemmas, self-study problems and unique problem material structured to encourage students to think about accounting problems and problem-solving more complexly.

Cost Accounting

Cost Accounting PDF Author: Dr. Saroj Kumar
Publisher: Thakur Publication Private Limited
ISBN: 9389627540
Category : Education
Languages : en
Pages : 384

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Book Description
According to the New Syllabus of ‘University of Lucknow’ as per the semester system

Cost Accounting

Cost Accounting PDF Author: K. Alex
Publisher: Pearson Education India
ISBN: 8131797570
Category :
Languages : en
Pages : 758

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Book Description
Cost Accounting is designed to provide essential skill sets to managers for planning and controlling their business financials. Covering a wide range of topics, this book is suitable for both undergraduate and postgraduate students of business study courses offered by universities across India. It also meets the requirement of the students of CA, ICWA and CS.

Cost Accounting

Cost Accounting PDF Author: Prof. Dr. Kirti Pandey
Publisher: Lulu.com
ISBN: 1365671097
Category : Education
Languages : en
Pages : 152

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Book Description
Modern business needs information about activities to be planned for the future. A major function of management is decision-making. It requires selection of an optimal course of action from among a set of alternatives. Costing techniques play an important role in gathering and analyzing revenue and cost data. It also helps to control business results and to make a proper appraisal of the performance of persons working in an organisation. Cost accounting also helps in acquiring Plant and Machinery. Adding or dropping Product, make or buy decision, special pricing of products and replacement of assets.

Budgeting Basics and Beyond

Budgeting Basics and Beyond PDF Author: Jae K. Shim
Publisher: John Wiley & Sons
ISBN: 0470454350
Category : Business & Economics
Languages : en
Pages : 450

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Book Description
If the very thought of budgets pushes your sanity over the limit, then this practical, easy-to-use guide is just what you need. Budgeting Basics and Beyond, Third Edition equips you with an all-in-one resource guaranteed to make the budgeting process easier, less stressful, and more effective. Written by Jae Shim and Joel Siegel, the new edition covers Balanced Scorecard, budgeting for nonprofit organizations, business simulations for executive and management training, and much more!

Financial Intelligence for HR Professionals

Financial Intelligence for HR Professionals PDF Author: Karen Berman
Publisher: Harvard Business Press
ISBN: 1422119130
Category : Business & Economics
Languages : en
Pages : 254

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Book Description
As an HR manager, you're expected to use financial data to make decisions, allocate resources, and budget expenses. But if you're like many human resource practitioners, you may feel uncertain or uncomfortable incorporating financial numbers into your day-to-day work. In Financial Intelligence for HR Professionals, Karen Berman and Joe Knight tailor the groundbreaking work they introduced in their book Financial Intelligence: A Manager's Guide to Knowing What the Numbers Really Mean to present the essentials of finance specifically for HR experts. Drawing on their work training tens of thousands of managers and employees at leading organizations worldwide, Berman and Knight provide you with a deep understanding of the basics of financial management and measurement, along with hands-on activities to practice what you are reading. You'll discover: · Why the assumptions behind financial data matter · What your company's income statement, balance sheet, and cash flow statement really reveal · How to use ratios to assess your company's financial health · How to calculate return on investment · Ways to use financial information to support your business units and do your own job better · How to instill financial intelligence throughout your team Authoritative and accessible, this book empowers you to "talk numbers" confidently with your boss, colleagues, and direct reports--and with the finance department. About the Author Karen Berman and Joe Knight founded the Business Literacy Institute. They train managers at some of America's biggest and best-known companies. John Case has written or collaborated on several successful books. He has also written for Inc., Harvard Business Review, and other business publications.