Weil / Maher Handbook of Cost Management

2. Auflage 2005
ISBN: 978-0-471-72263-2
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 896 Seiten, E-Book

Handbook of Cost Management, Second Edition covers all of the essential topics in cost management and accounting. It includes conventional topics, such as job costing and cost allocation, as well as such current topics as balanced scorecard, economic value added, logistics and marketing cost, theory of constraints, inter-organizational costing, and the cost of quality.

Autoren/Hrsg.

Weil, Roman L.

Maher, Michael W.

Inhaltsverzeichnis

Preface.
About the Editors.
Contributors.
1. Glossary of Cost Management Concepts (Roman L. Weil).
2. Economic Concepts of Cost in Managerial Accounting (GordonShillinglaw and Roman L. Weil).
3. Different Costs for Different Purposes (Russell A. Taussigand Roman L. Weil).
4. Accounting Magic (Roman L. Weil).
5. Mathematical Concepts in Cost Accounting (Joel S.Demski).
6. Activity-Based Costing and Management (Michael W. Maher).
7. Target Costing for New Product Development.
8. Kaizen Costing for Existing Products (Robin Cooper and RegineSlagmulder).
9. Interorganizational Costing (Robin Cooper and RegineSlagmulder).
10. Costs and Benefits of Quality Improvement (Christopher D.Ittner and David F. Larcker).
11. Logistics and Marketing Costs (James M. Reeve).
12. Estimating Cost Behavior (Michael W. Maher and M. LaurentiusMarais).
13. Spoilage, Waste, and Scrap, Including Green Accounting(William N. Lanen).
14. Job, Process, and Operations Costing (Michael W. Maher).
15. Standard Costing Systems (James A. Largay III).
16. Allocations of Cost and Revenue (Roman L. Weil)
17. Cost-Volume-Profit Analyses (Nicholas Dopuch and Michael W.Maher).
18. Forecasting Pro Formal Financial Statements (James M.Wahlen).
19. Operating Budgets and Budgeting-Benefits and Costs (MichaelD. Shields).
20. Theory of Constraints (Eric Noreen).
21. Capital Budgeting: Concepts and Methods (Roman L. Weil).
22. Capital Budgeting: Implementation (Roman L. Weil).
23. Compound Interest: Concepts and Applications (Roman L.Weil).
24. Performance Evaluation in Decentralized Organizations(Michael W. Maher).
25. The Balanced Scorecard and Nonfinancial Performance Measures(Michael W. Maher).
26. Economic Value Added (EVA®) (James J. Wallace).
27. Transfer Pricing (Michael W. Maher).
28. A Managerial Accounting Guide for Nonprofit Managers (LeslieG. Eldenburg and Naomi Soderstrom).
29. Introduction to Costs in Litigation (Elizabeth A.Evans).
30. The Historical Development of Management Accounting (RichardVangermeersch and Henry R. Schwarzbach).
31. Corporate Scandals: The Accounting Underpinnings (KathleenFitzgerald and Roman L. Weil).
Appendix: Compound Interest, Present Value, and AnnuityTables.
Index.

Über Autor(innen)

ROMAN L. WEIL, PhD, CMA, CPA, is V. Duane Rath Professor ofAccounting at the Graduate School of Business of the University ofChicago. He is co-director of the Chicago/Wharton/Stanford lawSchool Directors' Consortium.
He received his BA in Economics and Mathematics from YaleUniversity in 1962. He received his MS in Industrial Administrationin 1965 and PhD in Economics in 1966, both from Carnegie-MellonUniversity. He joined the faculty at the University of Chicago in1965, where he has held positions in Mathematical Economics,Management and Information Sciences, Accounting, and in the LawSchool. He directs the University's Directors' College, whichtrains corporate board members to do their jobs better; his wonspecialty in that training focuses on financial literacy. Heco-founded The Directors' Consortium, a joint venture of Chicago,Stanford Law School, and The Wharton School.
He has been a CPA in Illinois since 1973 and a CMA since 1974. Hehas served on the faculties of the Georgia Institute of Technology,New York University Law School, and Stanford University in itsGraduate School of Business, Economics Department, and Law School.At Stanford, he has, since its inception, organized the sessions atDirectors' College on Audit Committee duties. He has servedon the Board of Academic Advisors of the U.S. Business School inPrague and has taught there. He has served on the accreditingcommittee of the American Association of Collegiate Schools ofBusiness. He has designed and implemented continuing educationprograms for partners at the accounting firms of Andersen andPriceWaterhouseCoopers, as well as for employees at Goldman Sachs,Montgomery Ward, Merck, and William Blair, and for businessexecutives in Great Britain and Singapore.
He has served as editor or associate editor of the AccountingReview, Communications of the Association for Computing Machinery,Management Science, Journal of Accounting and Economics, and theFinancial Analysts Journal.
He has co-edited four professional reference books for McGraw-Hill,Simon Schuster, Prentice Hall, and John Wiley & Sons. He hasco-authored more than a dozen textbooks for Holt, Rinehart, andWinston, The Dryden Press, Harcourt, Brace & Jovanovich, andThomson Lear4ning. He is the senior editor of, and contributor to,the Litigation Services Handbook, now in its third edition. Hisarticles have appeared in Barron's and The Wall Street Journal. Hehas published more than 80 articles in academic and professionaljournals. He has served as the principal investigator on variousresearch projects of the National Science Foundation.
He served on the Securities and Exchange Commission AdvisoryCommittee on replacement cost Accounting. At the FinancialAccounting Standards Board, he has served on two task forces-one onconsolidations and the other on interest methods-and on theFinancial Accounting Standards Advisory Council.
He is a member of the American Accounting Association, theAmerican Economics Association, the American Institute of CertifiedPublic Accountants, the American Law and Economics Association, theIllinois Society of Certified Public Accountants, and the Instituteof Management Sciences.
He has consulted to governmental agencies, including the U.S.Treasury Department and the Securities and Exchange commission. Hehas consulted for a variety of private clients.He serves on theboard of directors of mutual funds affiliated with New York LifeInsurance Company and chairs the Audit Committee. he serves on theIndependent Directors Council of the Investment Company Institute,an advisory group for independent directors of mutual funds.