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Cosmopolitan Place Making in Australia: Immigrant Minorities and the Built Environment in Cities, Regional and Rural Areas
by Jock Collins Branka Krivokapic-Skoko Kirrily Jordan Hurriyet Babacan Narayan GopalkrishnanThis book looks at the historical and contemporary impact of minority immigrant and ethnic communities on the built and social environment in Australian cities, rural and regional areas. The emphasis is on the changing social use of these buildings – places of worship, ethnic clubs and community associations, immigrant restaurants and retail outlets, museums, memorials and landmarks and other places and spaces created by immigrant communities – rather than on their architectural merit. These places and spaces are sites of bridging and bonding social capital, of social interaction between immigrant communities and their local communities. In both the Australian cities and the ‘bush’ (an Australian colloquial term for non-metropolitan dwellers), the book investigates how the places built and used by minority ethnic communities have transformed Australian life in complex and sometimes contradictory ways. In Sydney, Brisbane and Perth, the book investigates the historical development of Chinatowns and their contemporary dynamics.
Cosmopolitanism, Markets, and Consumption: A Critical Global Perspective
by Ian Woodward Julie EmontspoolThis book addresses the complicated question of how markets and consumption create the possibilities for cross-cultural exchanges and the multicultural pleasures of omnivorous consumption, whilst at the same time building new boundaries and distinctions, paving the way for new exploitative relationships, and initiating novel modes of status and capital accumulation. The contributors identify that the divide between the economic and ethical dimensions of globalisation has never seemed in sharper relief. With the workings of global markets at odds with fostering cosmopolitan social change, this collection addresses the question of whether we should assume that market logics and consumptive practices conflict with cosmopolitan agendas. It also explores whether the imperatives of economic globalisation and individual consumption practices are opposed to cosmopolitan prospects for global solidarities. Cosmopolitanism, Markets and Consumption will be of interest to students and scholars across a range of disciplines including in the social sciences, businesses and marketing studies.
Cost & Effect: Introduction (Cost and Performance Management Systems)
by Robert S. Kaplan Robin CooperChanges in business, triggered by global competition and technological innovations, have led to remarkable innovations in the use of financial and nonfinancial information in organizations. The new environment demands more relevant cost and performance information on organization activities, processes, products, services, and customers. This chapter provides a brief introduction to activity-based cost systems, and outlines the primary objective of the book: to develop an explicit vision for an integration of cost and performance measurement systems.
Cost & Managerial Accounting I Essentials
by William KellerREA's Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Cost & Managerial Accounting I includes the nature and usefulness of cost accounting, cost items and purposes, cost flows and accumulation, cost-volume-profit relationships, costing methods, job order costing, process costing, cost allocation, variable costing, master budgets, and flexible budgets.
Cost & Managerial Accounting II Essentials
by William D. KellerREA's Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Cost & Managerial Accounting II includes short-run and long-run decisions, joint and by-products, service department cost allocations, measuring and interpreting variances, cost allocation to various divisions, costing, contribution margin, gross margin, mix, yield, revenue variances, control of decentralized operations, planning, control and capital rationing, operations management, and pricing of products and services.
Cost & Value Engineering: Digital und nachhaltig im turbulenten Marktumfeld (essentials)
by Dirk A. WeberDigitalisierung, Künstliche Intelligenz und Nachhaltigkeit sind weder aus der betrieblichen Praxis noch aus dem wissenschaftlichen Diskurs wegzudenken. Hinzu kommen Turbulenzen, die seit der Corona-Pandemie und den vielfältigen Krisen sämtliche Marktakteure betreffen und zusätzliche Dynamik schaffen. Cost & Value Engineering (CVE) gehört dabei zu einem wichtigen Hebel des Kosten- und Wertmanagements von Industrieunternehmen. Dieses Essential zeigt, dass sich das CVE als eine wesentliche Aufgabe für technologieintensive Industrieunternehmen etabliert und stark gewandelt hat. Der Einkauf hat somit die Chance, sich von einer Kostenoptimierungsfunktion zu einer wertschaffenden Funktion zu entwickeln. Für diese strategische Weiterentwicklung ist eine enge Kollaboration mit unternehmensinternen Crossfunktionen erforderlich. Das Buch beschreibt, wo Cost & Value-Organisationen heute stehen und was die wesentlichen Gestaltungsdimensionen und Entwicklungstrends sind. Außerdem wird ein Reifegradmodell vorgestellt, das eine Weiterentwicklung von Cost & Value Engineering in den Gestaltungsdimensionen systematisieren kann.
Cost Accounting
by Charles T. Horngren Srikant M. Datar Madhav V. RajanHorngren’s Cost Accounting, defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for different purposes,” and reaches beyond cost accounting procedures to consider concepts, analyses, and management. <p><p>This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab coverage! MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives you more "I Get It" moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students.
Cost Accounting For Dummies
by Kenneth BoydThe easy way to get a grip on cost accountingCritical in supporting strategic business decisions and improving profitability, cost accounting is arguably one of the most important functions in the accounting field. For business students, cost accounting is a required course for those seeking an accounting degree and is a popular elective among other business majors.Cost Accounting For Dummies tracks to a typical cost accounting course and provides in-depth explanations and reviews of the essential concepts you'll encounter in your studies: how to define costs as direct materials, direct labor, fixed overhead, variable overhead, or period costs; how to use allocation methodology to assign costs to products and services; how to evaluate the need for capital expenditures; how to design a budget model that forecast changes in costs based on expected activity levels; and much more.Tracks to a typical cost accounting courseIncludes practical, real-world examplesWalks you though homework problems with detailed, easy-to-understand answersIf you're currently enrolled in a cost accounting course, this hands-on, friendly guide gives you everything you need to master this critical aspect of accounting.
Cost Accounting For Dummies
by Kenneth W. BoydTake control of overhead, budgeting, and profitability with cost accounting Cost accounting is one of the most important skills in business, and its popularity as a course in undergraduate and graduate business and management programs speaks to its usefulness. But if you’ve ever felt intimidated by the subject’s jargon or concepts, you can stop worrying. Cost accounting is for everyone! In Cost Accounting For Dummies, you’ll be taken step-by-step through the basic and advanced topics found in a typical cost accounting class, from how to define costs and how to allocate them to products or services. You’ll learn how to determine if a capital expenditure is worth it and how to design a budget model that forecasts changes in costs based on activity levels. Whether you’re a student in your first cost accounting course or a professional trying to get a grip on your books, you’ll benefit from: Simple methods to evaluate business risks and rewards Explanations of how to manage and control costs during periods of business change and pivots Descriptions of how to use cost accounting to price IT projectsCost Accounting For Dummies is the gold standard in getting a firm grasp on the challenging and rewarding world of cost accounting.
Cost Accounting and Financial Management for Construction Project Managers
by Len HolmProper cost accounting and financial management are essential elements of any successful construction job, and therefore make up essential skills for construction project managers and project engineers. Many textbooks on the market focus on the theoretical principles of accounting and finance required for head office staff like the chief financial officer (CFO) of a construction firm. This book's unique practical approach focuses on the activities of the construction management team, including the project manager, superintendent, project engineer, and jobsite cost engineers and cost accountants. In short, this book provides a seamless connection between cost accounting and construction project management from the construction management practitioner’s perspective. Following a complete accounting cycle, from the original estimate through cost controls to financial close-out, the book makes use of one commercial construction project case study throughout. It covers key topics like financial statements, ratios, cost control, earned value, equipment depreciation, cash flow, and pay requests. But unlike other texts, this book also covers additional financial responsibilities such as cost estimates, change orders, and project close-out. Also included are more advanced accounting and financial topics such as supply chain management, activity-based accounting, lean construction techniques, taxes, and the developer’s pro forma. Each chapter contains review questions and applied exercises and the book is supplemented with an eResource with instructor manual, estimates and schedules, further cases and figures from the book. This textbook is ideal for use in all cost accounting and financial management classes on both undergraduate and graduate level construction management or construction engineering programs.
Cost Accounting in Government: Theory and Applications (Routledge Studies in Accounting)
by Zachary MohrManagerial cost accounting is the financial and managerial tool that is used to estimate the organizational cost of products and services in business and government. In recent decades, cost accounting in the United States and other advanced industrial countries has been dominated by discussions of Activity Based Costing or ABC. While ABC can be shown to produce a more accurate estimate of cost than older and more basic types of cost accounting, ABC is not used extensively in many governments. We argue that this recent focus on ABC has stifled examination and discussion of how government cost accounting is being used and how it could be used in practice. The study of cost accounting practice reveals an important and underexplored area of financial management in government. Given the scandals that cost accounting estimates can create and that different types of cost accounting can create different estimates of cost it may be reasonable to ask whether the cost accounting exercise is worth it? Cost Accounting in Government: Theory and Applications addresses these unusual and unusually important topics through a series of studies of different government cost accounting practices. The first section of the book presents two chapters on the history and basic elements of cost accounting. The second section of the book provides further discussion and case studies of actual cost accounting practices in the main areas that cost accounting has been used in government: benchmarking the performance of government services, rate setting, grant overhead cost recovery, and cost management. The last two chapters discuss cost accounting practices in Europe and the future of cost accounting. These cases span local and federal governments and provide a much needed context to the study of cost accounting in government. Aimed at academics, researchers and policy makers in the fields of Accounting, Public Administration, and Government Studies, Cost Accounting in Government: Theory and Applications seeks to address the practical and theoretical gap in government cost accounting research with case studies of different public agencies that are using cost accounting for different purposes. The case studies illustrate that different purposes for cost accounting create unique and interesting cost accounting practices. The case studies provide useful examples of actual cost accounting systems that can inform both research and instruction
Cost Analysis for Engineers and Scientists (Manufacturing and Production Engineering)
by Fariborz TayyariThis book helps apply managerial accounting techniques to problems in areas including that of cost estimation, cost control, product pricing, and business segment discontinuation. It is a valuable resource for short-term courses and seminars conducted to train professionals and practitioners in engineering and manufacturing cost analysis. Cost Analysis for Engineers and Scientists introduces the fundamentals accounting information systems and manufacturing costs. It also presents product costing and manufacturing cost allocation to individual as well as joint products. The concepts and applications of cost-volume-profit and breakeven analysis for single-product and multiple-products are also discussed. It is intended for engineers, managers, and scientists to apply cost analysis techniques for assessing engineering and financial projects. A solutions manual and PowerPoint slides are available for qualified textbook adoption.
Cost Effectiveness in Medical Education
by Kieran WalshWith economic winter facing many healthcare and health education budgets, the high costs of medical education are bringing it under close scrutiny. However, the costs of not providing high quality medical education - not least human costs in morbidity and mortality from medical error - are also high, presenting medical educators, funding managers, policy makers and economists with an unenviable dilemma. To add to their difficulties, remarkably little has been written on cost effectiveness in medical education, including how to calculate costs, how to get maximal value for money and even what constitutes value for money. In this book, the first of its kind, world leading experts comprehensively outline what is known about cost effectiveness in each of their fields. Undergraduate, postgraduate and continuing professional education are all explored, as are e-learning, simulation, cost benefit analysis and numerous other areas. Lecturers and researchers in medical education, clinical tutors and educational supervisors and appraisers, managers responsible for funding medical education and health economists and health policy makers and shapers will find this an invaluable resource. 'An excellent analysis and explanation of an under-explored subject' - from the Foreword by Sir Liam Donaldson.
Cost Engineering Health Check: How Good are Those Numbers?
by Dale Shermon Mark GilmourHigh quality cost estimating gives a business leader confidence to make rational financial decisions. Whether you are a business leader or a cost estimating manager, you have a vested interest in understanding whether you can depend on your organisation's ability to generate accurate cost forecasts and estimates. But how can business leaders have confidence that the cost information that they are being provided with is of high quality? How can a cost estimating manager be sure that their team is providing high quality cost information? QinetiQ's Cost Engineering Health Check is used as a capability benchmarking tool to identify improvement opportunities within their clients' cost estimating capability, enabling them to focus on areas that have the potential to increase their competitiveness. High quality estimating leads to accurate budgets, a reduced potential for cost growth, accurate evaluation of risk exposure, and the opportunity to implement effective earned value management (EVM). The Cost Engineering Health Check employs a standardised competency framework that considers all aspects of cost estimating capability, and provides an objective assessment against both best practice and the industry standard. This framework is based on QinetiQ's long established, tried and tested, Knowledge Based Estimating (KBE) philosophy comprising Data, Tools, People and Process, with additional consideration given to cultural and stakeholder assessments.
Cost Engineering in Printed Circuit Board Manufacturing
by R. P. HeddenThis book is intended as an introduction to printed circuit board manufacturing processes and terminology for readers who have no exposure to them. It provides techniques and approaches to estimating that should prove useful to all who participate in the estimating process.
Cost Estimation
by Gregory K. Mislick Daniel A. NussbaumPresents an accessible approach to the cost estimation tools, concepts, and techniques needed to support analytical and cost decisions Written with an easy-to-understand approach, Cost Estimation: Methods and Tools provides comprehensive coverage of the quantitative techniques needed by professional cost estimators and for those wanting to learn about this vibrant career field. Featuring the underlying mathematical and analytical principles of cost estimation, the book focuses on the tools and methods used to predict the research and development, production, and operating and support costs for successful cost estimation in industrial, business, and manufacturing processes. The book begins with a detailed historical perspective and key terms of the cost estimating field in order to develop the necessary background prior to implementing the presented quantitative methods. The book proceeds to fundamental cost estimation methods utilized in the field of cost estimation, including working with inflation indices, regression analysis, learning curves, analogies, cost factors, and wrap rates. With a step-by-step introduction to the practicality of cost estimation and the available resources for obtaining relevant data, Cost Estimation: Methods and Tools also features: Various cost estimating tools, concepts, and techniques needed to support business decisions Multiple questions at the end of each chapter to help readers obtain a deeper understanding of the discussed methods and techniques An overview of the software used in cost estimation, as well as an introduction to the application of risk and uncertainty analysis A Foreword from Dr. Douglas A. Brook, a professor in the Graduate School of Business and Public Policy at the Naval Postgraduate School, who spent many years working in the Department of Defense acquisition environment Cost Estimation: Methods and Tools is an excellent reference for academics and practitioners in decision science, operations research, operations management, business, and systems and industrial engineering, as well as a useful guide in support of professional cost estimation training and certification courses for practitioners. The book is also appropriate for graduate-level courses in operations research, operations management, engineering economics, and manufacturing and/or production processes.
Cost Half: The Method for Radical Cost Reduction
by Toshio SuzueMaximize Your Profits with Innovative Cost Reduction Techniques!The Cost Half approach does not rely on gradual improvement activities. Rather, it is a radical, "greedy" approach that focuses on developing three interrelated strengths to ensure stable business results. That is, Cost Half puts you on the road to increasing market development strength, improving competitive quality, and maintaining competitive cost. The techniques in Cost Half: The Method for Radical Cost Reduction are designed to help meet target costs and create a sustainable cost management system for strong business capability.Highlights Include: Identification of the telltale signs of a company in need of a Cost Half program Practical techniques for changing cost-generating sources and locations Step by step guide for the implementation of Cost Half in your company Cost Half benchmarking activities A case study demonstrating a successful Cost Half project
Cost Management for Nonprofit and Voluntary Organisations (Routledge Studies in Accounting)
by Zahirul Hoque Tarek RanaIn recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater accountability and transparency. Cost accounting and cost management tools are considered to be a means of providing adequate and quality information for management control for all sorts of organisations, including nonprofits. Using empirical evidence from the Australian nonprofit sector, this research monograph offers insight into how nonprofit and voluntary organisations control and manage the costs of their operations and projects through cost accounting and cost management tools. The book will be of benefit to a range of stakeholders in the sector, including financial and management accountants, professional accounting bodies, the government, policymakers, academics, consultants and operational managers.
Cost Management: Measuring, Monitoring, and Motivating Performance
by Leslie G. Eldenburg Susan K. WolcottThis book is written in response to changes in the global business environment. Unbridled access to information and intense competition has meant that cost accounting has become an increasingly important tool for managers and accountants alike. Most textbooks focus on content knowledge and then expect students to 'magically' demonstrate skills such as decision-making and critical thinking. "Cost Management" better prepares students for professional success by bridging the gaps between Knowledge, Skills and Abilities. Many students fail to recognize the assumptions, limitations, behavioral implications and qualitative factors that influence managerial decision-making. The text focuses on cost accounting methods, techniques and the quality of cost accounting information used for decision-making to deliver a thoroughly modern treatment of cost accounting topics.
Cost Per Action Domination Unique Money "Magnet" CPA Guide
by Brian GravesMake Hundreds Of Dollars/Day and Get That Dream Income Started Right Away! CPA marketing can appear daunting; especially when you’re new or have never had the sort of success you have always dreamt of. There are so many factors that need to be considered; from creating a website or a landing page to bringing visitors to your website to actually getting them to sign up for your CPA offers. It can be overwhelming if you don’t know how to go about it. I know how depressing it can be to open your Paypal only to find it in a sad state….with just a few dollars or nothing at all. I've been there........and wouldn't want anyone to go through that.
Cost Recovery
by Richard B. LanzaCost Recovery: Turning Your Accounts Payable Department into a Profit Center shows how to identify a company's hidden financial assets. It provides tools to assist organizations generate cash recoveries, stop profit leaks, move away from control issues, and work towards process improvements. The book shows how to incorporate profit recovery technology, and how to pair a company with a recovery expert best suited to the company's needs to achieve bottom line results. The book discusses how to utilize free services offered by cost recovery consultants, using of top money-saving proves improvements, and how to create a plan to maximize recovering technology.
Cost Reduction Analysis
by Steven M. BraggDiscover the tools for knowing the costs your company should cut, without impacting its ability to deliver goods and services New from Steve Bragg, this book provides the tools for determining which costs a company should cut, without impacting its ability to deliver goods and services. It explains how to use throughput analysis in order to locate bottleneck operations in a company, which in turn dictates where capital investments should (and should not) be made. Delves into process analysis, to determine where excess resources are being used in a business process Describes the total cost of ownership, showing how a single purchasing decision actually snowballs into a variety of ancillary costs Shows how to create and use a spend management system to reduce procurement costs Shows how just-in-time systems can be used to eliminate inventory costs Cost Reduction Analysis: Tools and Strategies provides examples to show how much cost can potentially be eliminated to avoid drastic action later that can imperil your corporation's direction and future.
Cost Reduction and Control Best Practices
by Institute of Management and AdministrationCost Reduction and Control Best Practices provides financial manages with no-nonsense, balanced, and practical strategies that are being targeted and used nationwide for controlling costs by thousands of companies in areas such as human resources, compensation, benefits, purchasing, outsourcing, use of consultants, taxes, and exports. These best practices are based on the trenches experience, research, proprietary databases, and consultants from the Institute of Management and Administration (IOMA) and other leading experts in their fields.* Provides best practices and techniques for controlling costs within a company* New chapters focus on outsourcing costs, downsizing, consultants' costs, and business tax costs* Provides the latest strategies companies re using to control costs
Cost System Analysis
by Robert S. KaplanDescribes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier case.
Cost Variance Analysis
by Robert S. Kaplan Susanna GallaniThe Cost Variance Analysis note was written to provide students with fundamental concepts and methods for the analysis of cost variances. This note focuses on the decomposition of cost variances into price, quantity and mix variance components, an approach that allows students to identify the root causes of differences between expected and actual costs.