Costing and Pricing Public Sector Services is one of a series of books entitled "Essential Skills for the Public Sector". It sets out the process of identifying service costs, establishing unit costs, and cost control, all essential activities for ensuring value for money and accountability. It is an important text for all those working in the a public and not for profit environment as it takes private sector principles and translates them into practical tools that can be applied to public services. With increasing competition seen as a method to improve services and drive down costs, understanding the true cost of public services is important. This book also tackles many of the day to day problems that may be encountered when trying to develop unit costs for a public service entering a market led environment. There are worked examples and practical exercises which allow the theory to be put into practice, encouraging self-development and continuous improvement. The style is simple, easy to read, and accessible to staff at all levels within an organisation. It is an essential addition to a manager's toolkit of skills and knowledge.

Essentials Of Cost Accounting For Health Care Organizations, Third Edition Is A Comprehensive Text That Applies The Tools And Techniques Of Cost Accounting To The Health Services Field. It Is An Essential Tool For All Professionals Who Need To Deal With The Challenges Of Managing Health Facilities In A Difficult Economic Environment. The Third Edition Has An Increased Emphasis On Managed Care As Well As A New Computer-Based Component. It Has Been Thoroughly Revised To Reflect The Recent Changes In Medicare/Medicaid And Includes An All New Chapter On Activity-Based Costing.

This well-established and widely adopted textbook, now in its 12th edition, continues to provide an in-depth and insightful analysis of the modern theories and practices of Cost Accounting. That the book has gone into its 12th edition is a testimony of its wide acceptance by the students, academics and professionals. Primarily intended for postgraduate and undergraduate students of Commerce and Management, the book would also immensely benefit students pursuing professional courses offered by the Institute of Chartered Accountants of India (ICAI), Institute of Cost and Works Accountants of India (ICWAI), Institute of Company Secretaries of India (ICSI), and those pursuing the Chartered Financial Analyst (CFA) course.

ESSENTIALS OF ACCOUNTS PAYABLE

Full of valuable tips, techniques, illustrative real-world examples, exhibits, and best practices, this handy and concise paperback will help you stay up to date on the newest thinking, strategies, developments, and technologies in accounts payable.

"A real-world approach, with great insights and practical wisdom on all aspects of the accounts payable process. Essentials of Accounts Payable provides accounts payable professionals with a framework for action in a rapidly changing environment."
–Tom Nichols, Division Manager, Accounts Payable Operations, AT&T

"Mary Schaeffer has combined her considerable knowledge of the accounts payable process with the learning and benchmark statistics from top companies to produce a world-class guide to the AP process. Without Mary Schaeffer, and IOMA, AP would still be a neglected financial process without any formal reading to explain the complexities of a process that most companies think is simply paying the bills. This book is a must-read for anyone working in, directing, or managing AP operations, both seasoned professionals and those new to the process."
–Linda Sawyer Sisko, Programs Manager, Cisco Systems, Inc.

"This book does an excellent job of explaining the often complicated basics of the accounts payable functions. It provides a quick snapshot for busy executives who need to know how an accounts payable department should run. It is an excellent update for those executives who need to keep up to date on numerous issues that affect this rapidly evolving profession."
–Adrienne Glasgow, Chief Financial Officer, American Red Cross in Greater New York

The Wiley Essentials Series–because the business world is always changing...and so should you.

Corporate Accounting

The ABCs of ABM

Activity-based management (ABM) has already proven extremely valuable to manufacturers in helping them cut waste, improve quality, reduce cycle times, and get their products to market faster. Now revised and expanded, this indispensable resource illustrates how ABM can be applied to all types of organizations—including service groups, government agencies, and nonprofit entities—and any department within them.

Using a variety of examples, authors James A. Brimson and John Antos examine a company structure and break down its separate activities to measure each activity's cost/performance effectiveness. Introducing an innovative five-step approach to calculating activity cost, they provide tangible performance criteria linked to time, value, service, quality, flexibility, cost, and performance-to-schedule, and demonstrate how to use activity analysis to ensure that price structure is reflective of total costs.

A vital tool for modern times, this is essential reading for CEOs, operations executives, controllers, managers, and others who are seeking a comprehensive, up-to-date guide on activity-based management and its proper implementation.

New costing procedures for a new economic age

Increasing global competition is causing upheaval in every area of industry and commerce. An explosion in the use of advanced technologies is continuing to fundamentally revolutionize the way we go about doing business. These factors are in turn driving dramatic reductions in product life cycles (the average product life cycle is now well under five years) and exerting tremendous pressure on profit margins. The effect has been to substantially change cost structures with their traditional focus on direct labor and arbitrary allocation of overhead. Yet we continue to measure cost in the old way.

Now, here's a book that shows you how to update your accounting procedures in order to effectively accommodate these significant changes. Step by step, Activity Accounting: An Activity-Based Costing Approach describes activity accounting in a clear, concise manner. It emphasizes the strengths and benefits of an activity-based approach to business management and demonstrates how you can apply activity accounting to your organization.

Activity-based accounting is an essential tool for running your business in the 90s. This book is a must-have tool for learning how to master it.

Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.

Performance Measurement Systems (PMSs) are of utmost importance for multinational companies since they provide head offices with information on the subsidiaries' performance and are expected to influence the subsidiaries' decisions. However, despite their high importance, little is known about the design and adoption of PMSs in multinational companies. Therefore, this study analyzes in detail how head offices of German multinational companies design their PMSs. Furthermore, it also investigates how this PMS is adopted by the subsidiaries of these multinational companies. The findings have implications for researchers and practitioners such as management accountants in multinational companies' head offices and subsidiaries.

This major text covers all the introductory- and intermediate- level cost and management accounting topics in a clear, easy-to-follow, student-friendly style. It is designed for students doing A-Level accounting, accounting degrees or studying for any one of a large number of proffesional accounting qualifications. Written by a college lecturer and examiner with many years of practical cost and management accounting experience, the text uses a number of features to help students gain understanding and to give them the confidence to apply their knowledge: - step-by-step examples throughout the text to explain methods and concepts - a vast number of real examination questions, drawn from AEB, ULEAC, ICCI, RSA, ACCA, AAT, CIMA and undergraduate examination papers - a set of full model answers to all computational questions to facilitate unsupervised study - numerous diagrams and illustrations - key terms and concepts identified and defined in accordance with CIMA official terminology. The book is unique in its field, for it includes topics generally ignored at this level, for example techniques for planning and control of non-manufacturing costs such as distribution, selling and administration. It also provides students with a view of how cost and management accounting operates in the real world. It does this through providing two example sets of periodic management accounts probably the essential cost and management accounting tool. It also includes walk-through descriptions of the major functions of a business, explaining the role of each department and the costs that might be incurred.

About the book Use the most current information to prepare students for their field * Emphasis on Global Issues reflect today's increasingly global business environment, including: * The importance of joint cost allocation in creating a trade war between poultry farms in South Africa and the United States (Chapter 16). * The text's examples of management accounting applications in companies are drawn from international settings. * Focus on merchandising and service sectors (versus traditional manufacturing settings)highlight the shifts in the US and world economies, including: * Several Concepts in Action boxes focus on the merchandising and service sectors, including achieving cost leadership at Trader Joes, using activity-based costing to reduce the costs of health care delivery at the Mayo Clinic (Chapter 5), reducing fixed costs at Twitter (Chapter 2), and analyzing operating income performance at Best Buy (Chapter 12) and web-based budgeting at 24 Hour Fitness. * Emphasis on sustainability as one of the critical managerial challenges of the coming decades, including: * Material that stress themes of recognizing and accounting for environmental costs, energy independence and the smart grid, setting stretch targets to motivate greater carbon reductions, using cost analysis, carbon tax, and cap-and-trade auctions to reduce environmental footprints, and constructing "green" homes in a cost-effective manner. * More focus on the role of accounting concepts and systems in fostering and supporting innovation and entrepreneurial activities in firms including: * The challenges posed by recognizing R&D costs as period expenses even though the benefits of innovation accrue in later periods. * How companies budget for innovation expenses and develop measures to monitor success of the innovation efforts delinked from operational performance in the current period (Chapter 6). * The importance of nonfinancial measures when making decisions about innovation (Chapter 11). * The concept that innovation starts with understanding customer needs (Chapter 13). * Process innovations for improving quality (Chapter 19). * Cutting-edge topics are covered, including: * Material around recent trends in big data and data analytics in predicting costs and when making demand forecasts. Provide a solid presentation of accounting hallmarks with a great emphasis on strategy * Strategy maps are presented as a useful tool to implement the balanced scorecard and a simplified presentation of how income statements of companies can be analyzed from the strategic perspective of product differentiation or cost leadership. A new section helps students evaluate strategy maps such as the strength of links, differentiators, focal points and trigger points. * Try It examples are simple and focus on key ideas or concepts. They are located after a particular concept or calculation, and invite students to practice what they have just learned. * Becker Multiple Choice Questions in the assignment material probe students' knowledge of the chapter material and their ability to think critically about key concepts. * Opening Vignettes. Each chapter opens with a vignette on a real company situation. The vignettes get students engaged in a business situation, or dilemma, illustrating why and how the concepts in the chapter are relevant in business. New examples on Quiksilver, General Motors, Boeing, Delta, Honda, and Viacom have been incorporated. * Concepts in Action Boxes. Found in every chapter, these boxes cover real-world cost accounting issues across a variety of industries including automobile racing, defense contracting, entertainment, manufacturing, and retailing. New examples include Subway, Chipotle, H&M, Amazon, Under Armour, and Netflix.

Drury's Management & Cost Accounting is the market-leading European text on management accounting and is a comprehensive authority on all aspects of the subject. This accompanying Student's Manual is a workbook that comprises a set of extra problems and solutions that correspond with the chapters of the main text. Together, the main text and the Student's manual form an ideal learning package. The problems and solutions allow students to pursue topics in more depth and to concentrate on the application of principles in management and cost accounting. The key topics are covered in detail and provide a superb opportunity to practise answering exam questions, many of which are taken from past papers of professional accountancy bodies such as CIMA, ACCA, AAT, ICAEW and ICAI.

The purpose of cost and management accounting is to provide managers with information which helps them to control, plan and make decisions. The second edition of this popular book, covers the principles and techniques of this subject area including the basic methods and procedures. It will prove invaluable to students on a wide range of business and professional courses.

This powerful study guide includes all subjects found in the leading textbooks and parallels the full-year cost accounting courses most schools offer. Also appropriate for solo study, this book makes the complex concepts and techniques accessible through clear explanations and solved problems to provide a review and help students master their skills.

This book deals comprehensively with the elements of cost accounting, their application to costing methods, and their significance for management through budgetary control, short term decision-making, and capital budgeting. It is an extensive revision of the author's well-known costing text, and provides the student with a complete introduction to cost accounting.

Relevant exercises are included at the end of each chapter, with solutions at the end of the book. These include many from recent examinations of the major professional accountancy bodies. Teachers are thus able to use their own favourite examples in lecture or class, and to refer students to other exercises for further practice. Students who are unable to attend a regular course will be able to check their work against the solutions. A series of multiple choice questions throughout the book provides a further opportunity for the student to check personal progress.

Other features of the book include: a complete introduction to cost accounting; new material on capital budgeting and cost accounting for service activities; an explanation of budgetary control including behavioural aspects; and graded questions and MCQs throughout (definitions follow CIMA terminology).

Performance management is key to the ongoing success of any organisation, allowing it to meet its strategic objectives by designing and implementing management control systems. This book goes beyond the usual discussion of performance management in accounting and finance, to consider strategic management, human behaviour and performance management in different countries and contexts. With a global mix of world-renowned researchers, this book systematically covers the what, the who, the where and the why of performance management and control (PMC) systems. A comprehensive, state-of-the-art collection edited by a leading expert in the field, this book is a vital resource for all scholars, students and researchers with an interest in business, management and accounting.

Considers cost and optimization problems from the manufacturer's and the buyer's points of view. The work discusses a variety of warranty policies and the mathematical models for the analysis of related engineering and management issues. All standard consumer product warranties are covered.

The bestselling Purchasing Chessboard (R) concept, used by hundreds of corporations worldwide to reduce costs and increase value with suppliers, is the topic of this successful professional book now published in its third edition. The 64 squares on the Purchasing Chessboard provide a wealth of methods that can be applied either individually or in combination. And because many of these methods are not customarily used by procurement, the Purchasing Chessboard is also the perfect tool for helping procurement professionals to think and act outside the box and find new solutions. A well tested concept that works across all industries and all categories in any given situation, it is little wonder that business leaders and procurement professionals alike are excited by, and enjoy strategizing around, the Purchasing Chessboard. It encourages greater rigor and creativity and the building of world class capabilities. The explosive growth in analytics and the rise in the number of specialists in procurement practice have taken the application of the Purchasing Chessboard to new levels. This third edition of the book includes a rich assortment of case examples to reflect the lessons learned across geographies and industries. Some of the chapters have also been updated to accurately reflect these trends.

Cost Accounting provides comprehensive coverage of cost accounting principles and techniques in short learning segments that make it easier for students to learn and understand the material. In addition to a clear, concise writing style, carefully planned organization, and numerous illustrations, this new edition now offers an even more attractive design that enhances learning while maintaining student interest. A spreadsheet applications disk can be packaged with the text.

This title features full corporation simulation intended for use after coverage of job-order cost accounting, using a JIT inventory system. Its completion time is approximately 10-14 hours. This product is also available with 3.5 disks.

Hansen/Mowen's CORNERSTONES OF COST MANAGEMENT, 4E demonstrates the dynamic nature of cost accounting in today's changing business environment. The text first covers functional-based cost and control and then activity-based cost systems, giving you the understanding and skills to manage any cost management system. Using extensive research on how students like you prefer to learn accounting, this book presents concepts in a unique format that speaks to how students learn. Cornerstones examples in each chapter emphasize the How, Why, and What-Ifs of basic cost management concepts, while delving into the conceptual nature of each equation or topic. An integrated CNOWv2 package reinforces concepts with additional computerized exercises and problems.