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In an era of fierce international competition, manufacturing
firms must have a thorough understanding of their cost structure
and how that structure relates to pricing and product mix
decisions. Two competing conceptual approaches to designing product
cost systems that support decision making are Activity-based
Costing and the Theory of Constraints. Rather than argue in favor
of one to the exclusion of the other, Robert J. Campbell presents a
new approach to cost system design that combines the strengths of
each school of thought, thereby overcoming the significant
limitations of each. The need to price the product mix in order to
exploit constrained resources is advocated by the Theory of
Constraints, while the need to examine resource consumption from
activities, both value adding and non-value adding, to support the
principles of JIT is advocated by Activity-based Costing.
After examining the nature of a firM's cost structure as it
relates to the activities performed by various functional areas,
Campbell discusses the development of activity-based cost systems
through an extensive example. Activity-based costing can lead to
building excessively complex accounting systems that lack focus and
provide confusion about short-run versus long-run changes in the
cost structure. After a chapter examining short-run cost behavior
and cost relationships, an in-depth discussion of the Theory of
Constraints and how it is contrasted to, and complemented by,
activity-based costing follows. In these middle chapters the
strengths of each methodology are identified and combined into a
unified approach to product cost systems. Later chapters provide
discussion on pricing strategies, customer profitability analysis,
and providing cost measures that recognize either loss of learning
or volume-related efficiencies in machine-paced organizations. This
book is an important resource for executives or consultants seeking
to implement new cost management systems that lead to improved
decision making, as well as for educators seeking to reconcile and
understand Activity-based Costing and the Theory of
Constraints.
Campbell's Psychiatric Dictionary is widely recognized as the
definitive dictionary of psychiatry--up-to-date, comprehensive, and
authoritative. Distinguished by its clarity and scholarship, it is
unique among dictionaries in providing nearly encyclopedic
discussions of many of the most important entries.
The Ninth Edition is nearly double the size of the previous
edition and has been updated, revised, and vastly expanded to cover
the explosion of new words and terms in psychiatry (including terms
reflective of the debate now informing the development of the
DSM-V), neuroscience, cognitive and clinical psychology, and
neurodegenerative diseases as well as relevant terms and concepts
from a wide range of related fields, including genetics, imaging,
general medicine, forensic psychiatry, and sociology. It also
covers the full range of treatments, including psychopharmacologic
agents, behavior therapy, cognitive therapy, interpersonal therapy,
and other brief therapies. The entries are clearly written, so that
they can be understood by non-psychiatrists (including general
readers), and they feature cross-references, so that readers can
easily locate all the relevant information on a topic.
Campbell's is written for the working library of a broad and
diverse readership of specialists and non-specialists that includes
psychiatrists, residents, neurologists, psychologists, nurses,
social workers, counselors, lawyers, claims reviewers, and lay
readers with an interest in mental health issues.
"O, for goodness sake, what am I going to write to this church of
mine? Church? No, it's more than a church. This is my family. These
are my children Yes, I gave birth to this family of faith at
Corinth."
-- opening lines from the monologue
Robert J. Campbell writes a dramatic Mother's Day monologue based
on Paul's brooding about his contrary children in Corinth. The
monologue centers around Paul as he attempts to write his letter to
the Corinthian Church.
The monologue is based on 1 Corinthians 13.
In addition to a sermon, this resource offers a complete order of
service for Mother's Day Sunday and a list of alternate hymns to
use during the service.
Robert J. Campbell, Napoleon, Ohio, is a pastor in the United
Methodist Church. He holds a master of divinity degree from the
Methodist Theological School in Ohio. He co-authored "Turn Us,
Lord," previously published by CSS.
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