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Language: English
Published by Government Finance Officers Association (edition First Edition), 2004
ISBN 10: 0891252681 ISBN 13: 9780891252689
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Language: English
Published by Government Finance Officers Asso, 2004
ISBN 10: 0891252681 ISBN 13: 9780891252689
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Language: English
Published by Government Finance Officers Association, 2004
ISBN 10: 0891252681 ISBN 13: 9780891252689
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Language: English
Published by Government Finance Officers Association, 2004
ISBN 10: 0891252681 ISBN 13: 9780891252689
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Published by IDB Productions, 2023
ISBN 10: 1776848888 ISBN 13: 9781776848881
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Published by IDB Productions, 2023
ISBN 10: 1776848888 ISBN 13: 9781776848881
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Language: English
Published by Wiley & Sons, Incorporated, John, 1998
ISBN 10: 0471086312 ISBN 13: 9780471086314
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First Edition
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Language: English
Published by Wiley & Sons, Incorporated, John, 1998
ISBN 10: 0471086312 ISBN 13: 9780471086314
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First Edition
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Language: English
Published by Government Finance Officers Association, 2004
ISBN 10: 0891252681 ISBN 13: 9780891252689
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Taschenbuch. Condition: Neu. Druck auf Anfrage Neuware - Printed after ordering - Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1.3, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Internes Rechnungswesen/ Management Accounting, language: English, abstract: Every accounting student of the past sixty years has learned about inventory costing- a bookkeeping procedurethat manufacturing accountants follow to separate the production expense of an accounting period from the costof manufactured product inventories at the end of the period.(Johnson and Kaplan, 1991, p. 130)This technique of valuing inventory should, although often practiced, not be used for managerialdecision making though. It oversimplifies the consumption of overhead costs byproducts, services and customers and therefore leads to distorted cost information.Activity-based costing (ABC), developed by single manufacturing firms in the early 1980s,seems to provide more reliable information. The second part of this work describes theconcept of ABC by summarizing the arguments of two pioneers in this field. In their book'Relevance Lost: The Rise and Fall of Management Accounting', first published in 1987, H.Thomas Johnson and Robert S. Kaplan (1991) examine the traditions of management accounttingand describe possible improvements. In part three the developments of ABC in the last 20years are described by reviewing a choice of important literature. Part four then shows theimpact that ABC had on implementing companies. The conclusion, part five, contains anassessment of the used literature and an evaluation of whether the critic of traditionalmanagement accounting has been overcome by ABC.
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Language: English
Published by Government Finance Officers Association, 2004
ISBN 10: 0891252681 ISBN 13: 9780891252689
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Published by Government Finance Officers Association, 2004
ISBN 10: 0891252681 ISBN 13: 9780891252689
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Language: English
Published by John Wiley & Sons Inc, 1998
ISBN 10: 0471086312 ISBN 13: 9780471086314
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Language: English
Published by John Wiley and Sons Ltd, 1998
ISBN 10: 0471086312 ISBN 13: 9780471086314
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First Edition
Condition: New. In today's high-pressure business climate, a successful business or corporation must have a solid budget and accounting system which can support their long-term corporate goals. Series: Wiley Cost Management Series. Num Pages: 288 pages, Illustrations. BIC Classification: KJMV1. Category: (P) Professional & Vocational. Dimension: 231 x 162 x 25. Weight in Grams: 592. . 1998. 1st Edition. Hardcover. . . . .
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Language: English
Published by John Wiley & Sons Inc, 1998
ISBN 10: 0471086312 ISBN 13: 9780471086314
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Hardcover. Condition: Brand New. 1st edition. 276 pages. 9.50x6.25x0.75 inches. In Stock.
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