Lies, damned lies, and cost accounting : how capacity management enables improved cost and cash flow management. [electronic resource]

Autor: Yu-Lee, Reginald Tomas, 1964-, author
Jazyk: angličtina
Informace o vydání: New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2016.
Předmět:
Managerial accounting
Cost accounting
Electronic books
Accounting
Activity based costing
Activity cost
Average costing
Break-even
Capacity
Capacity accounting
Capacity cost
Capacity management
Cash
Cash flow
Cash management
Constraint
Cost
Cost allocation
Cost assignment
Cost curve
Costing
Cost improvement
Cost management
Cost reduction
Costs
Customer profitability
Demand
Demand management
Dynamic capacity
Economic costs
Efficiency
Effectiveness
Explicit cost dynamics
Goldratt
Input capacity
Isocost
Isocost curve
Just-in-time
Lean
Lean accounting
Management accounting
Metrics
Operational improvement
Optimization
Output capacity
Performance
Performance improvement
Performance management
Process costing
Process design
Process Improvement
Process optimization
Product costing
Product profitability
Productivity
Profit
Return on investment
ROI
Service costing
Service profitability
Six sigma
Standard costing
Static Capacity
Theory of Constraints
Throughput accounting
Total quality management
Unit profit
WACA
Worth
Worth and capacity analysis
Vydání: First edition.
Druh dokumentu: Abstracts; Bibliographies; Online; Non-fiction; Electronic document
ISSN: 2151-2817
2151-2817
Abstrakt: Abstract: Business leaders rely on accounting data such as profit and calculated costs as a guide to whether they are making money. Should they? Accounting was designed to report financial performance not model cash flow. Accruals can disconnect cash flow from the timing and extent to which it occurs. Statements of cash flow do not provide insight into what was bought and how efficiently it was used. Costs and profits are not absolute, they change based on the model you use to calculate them. To manage cash, you must manage what you buy and how effectively you use it. The largest expenditure for most companies is capacity; space, labor, materials, equipment, and technology. Unless you model and manage capacity effectively, you will not achieve the cash flow results you seek. This book introduces capacity management, describes cash flow dynamics, and offers ideas about how to manage each both. After reading it, you will be able to see, understand, and manage cash flow as never before.
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