Book Description
Horngren’s Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory. This acclaimed, number one market-leading book embraces the basic theme of âdifferent costs for different purposes.â It reaches beyond cost accounting procedures to consider concepts, analyses, and management. This latest edition of Cost Accounting incorporates the latest research and most up-to-date thinking into all relevant chapters.
Professional issues related to Management Accounting and Management Accountants are emphasized. Chapter topics cover the accountant's role in the organization to performance measurement, compensation, and multinational considerations.
For future accountants who want to enhance their understanding of–and ability to–solve cost accounting problems.
Customer Reviews:
Not impressed.......2007-10-03
I am not sure whether my negative perception of this book arises more from my disliking the book or the subject matter, but I felt like I had trouble learning from it as well as I have from other textbooks. I generally rely on the text to clarify anything I missed from a professor's lecture, but this one was not that helpful for me. I'm sure this is related to the fact that I am absolutely horrible at accounting, but I was hoping that the textbook could save me and teach me whatever I was missing in class... no such luck!
Good starting book for Managerial Accounting.......2007-02-26
Clearly written. Although it assumes some basic knowledge about accounting, the writing technique is such that there is very little background knowledge that you have to go refresh yourself with in order to make sense of the new information. For a novice at accounting like me, this was easy to understand, with good examples and illustrations.
It is really useful in real business world!!.......2006-11-16
I am a MBA candidate in US and will return to Japan next year.
My background is engineer in Japanese manufacturing company.
Even now, this textbook teaches us powerful tools and especially in factory accounting. The knowledge for budgeting and how to evaluate it will help me in the future.
I will bring this book back to Japan and try to use it in the real world!!
Excellent book.......2006-10-11
The writing may not be perfect, but it's still a great textbook, probably the best you can find.
After all, there is a reason that so many colleges use this book. You will learn a great deal whether you use this book for a class or for your own study.
Poorly written.......2006-02-15
This is a poorly written textbook; rambling and fragmented information is presented on a piecemeal basis rather than in a clear, concise and well-organized manner. Important information belonging to one subject-matter chapter, is often presented as "aside" information in other chapters on wholly different subjects. This textbook appears to have been written by an author who forgot to take his ADHD medication. This "substandard" quality has become common place with this particular publishing company, Prentice Hall, to include its many subsidiaries (Pearson, Thompson, Southwestern, etc.), to the detriment of the education system.
Average customer rating:
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Cost Management: Measuring, Monitoring, and Motivating Performance (Management Accounting)
Leslie G. Eldenburg , and
Susan K. Wolcott
Manufacturer: Wiley
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ASIN: 0471205494 |
Book Description
Cost Management" was 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 dynamic, new author team 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.
Book Description
Broad, helpful guidance and information for controlling costs for foodservice managers and students
In order for foodservice managers to control costs effectively, they must have a confident command of accounting, marketing, and legal issues, as well as food and beverage sanitation, production, and service methods. This fully updated Third Edition of Food and Beverage Cost Control provides students and managers with the wide-ranging knowledge and specific solutions they need to keep costs low and margins high.
Throughout the text, this updated edition integrates the latest material on new technologies that impact cost control in the foodservice industry and the business world. Complete with an accompanying Student Workbook that helps readers earn a certificate from the National Restaurant Association Educational Foundation, highlights of this Third Edition include:
- Apply What You Have Learned feature focusing on practical, real-world applications of topics and concepts
- Expanded coverage of legal issues that may affect a manager's decisions
- Revised material offering a better understanding of the connection between all parts of the ordering process
- An increased number of Test Your Skills questions that give readers more chances to practice what they have learned
- A bonus disk packed with exercises that utilize manager-developed Microsoft® Excel spreadsheets
Students in foodservice management courses will find Food and Beverage Cost Control, Third Edition a modern and focused treatment of this vital subject. Working managers will appreciate this useful reference as a source of ready-to-use forms and formulas that can be easily applied to their operations.
Customer Reviews:
Easy to understand.......2006-02-25
This text book is very self-explanatory. Makes learning the information easy and helpful. All books should be written like this one.
Food & Beverage Cost Control.......2002-06-12
As a culinary educator, I find this book both informative and user-friendly. The Excel spreadsheets and "Fun on the Web" exercises add interesting and useful technological components. The text gets to the point on all issues without belaboring the theoretical aspects of food and beverage cost controls. The book covers junior and senior level concepts in a readable format suitable for freshmen and sophomores. It is a book for all levels with real life examples. I would recommend it to anyone, be it from education or industry.
An excellent edition!.......2001-06-19
This book is a must-read for any foodservice manager who is interested in an accurate, to the point, and technologically advanced review of food and beverage cost control methods. Controlling labor and food costs have never been more important than in today's environment. Those managers who master control procedures will succeed, and this book helps them to do just that.
The author's use of Excel spreadsheets really helps learning, as does the large number of realistic industry examples. Even the Internet plays a part in the book's usefulness when the authors refer readers to applicable web sites. Best of all, the concepts (especially those related to labor control) that are presented are useful to the managers I work with regardless of their culture or even the continent in which they work.
I recommend the book to all hospitality managers, and I would recommend it to any serious student of hospitality.
Book Description
COST MANAGEMENT emphasizes that changing conditions often require a change in systems. Emphasizing this point stresses the dynamic and exciting nature of the field. By taking a systems approach -- one that first covers functional-based cost and control and then activity-based cost systems -- students understand how to understand and manage any cost management system.
Customer Reviews:
TO BUY OR NOT TO BUY; THAT'S A QUESTION!.......2007-03-16
The text is pretty comprehensive and covers the subject of Cost Management broadly and deeply. Since there are not too many textbooks on the topic; therefore, authors are admired for their devoted efforts they put into. The publisher should understand the matter inside the book and manage the cost of this book and make it afforable to the students.
For students, it's tough beginning before learning "Cost Management", the book incurs too much cost and puzzles students how they should manage their own budgets. Anyway, it might be the strategy of the authors or the publishing company to begin the lessons from the sale. As one scholar said, "Experience is a tough teacher, which gives exams first and teaches lessons thereafter."
As far as the contents are concerned, the book is highly recommended, but at a lower price. Thank you for your time for reading this review.
Filled With Useless Information.......2006-09-01
If you want to wade through useless babble to get to the actual cost accounting, go at it. However, you'll probably buy this book anyway if you have an unscrupulous accounting professor who received a gift basket from the publisher.
In other words, it's useless to the student. However, I'm sure its very profitable for the publisher and the authors.
FOR THE PRICE, THIS BOOK SHOULD BE BETTER.......2006-03-23
This book should have been written better when you consider its expensive price tag. However, the review excercise at the end of the chapter is extremely helpful. I would recommend the book if serious improvements are made. Overall, it is not that bad.
Want to Cheat Someone.......2005-09-30
I made a mistake and chose the book they listed in the Amazon.com. When the book arrived, I saw that what they have listed was only a Study Guide from a really old edition. I must say that they have said this on the listing. That was my mistake. But I wrote them back that I do not want this book, and want to return it. But they do not accept the return and refund of money. They do know that it is hard to find someone again doing this mistake. I looked at the book. This is $ 10 worth, not more. And impossible to sell again. I am a student. I do not have so much money to afford the required book. So I got really frustrated and faced losts of problems in the following weeks and spent a lot of time and energy to get the right book. It is a really sad story and an experience for me. I hope the seller is right know enjoying my $ 139.71.
Too much info........2005-01-04
Too bad we're stuck with whatever book the professor assigns. Often reads like the authors needed to write 1,000 pages, regardless of the complexity of the material. I caught them several times referring to the same item with different terms. In-class instruction on methods will save you a ton of time.
Book Description
In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. Time-Driven Activity-Based Costing is the solution to the problems associated with large-scale ABC implementation. In this book, Kaplan and Anderson offer a revised model where managers can estimate the resource demands imposed by each transaction, product, or customer, rather than rely on time-consuming and costly employee surveys.
In their new model, Kaplan and Anderson focus on the two parameters managers need to estimate: how much it costs per time unit to supply resources to the business activities (the total overhead expenditure of a department divided by the total number of minutes of employee time available) and how much time it takes to carry out one unit of each kind of activity (as estimated or observed by the manager). Rather than endlessly updating and maintaining ABC data, this book with allow managers to spend their time addressing the deficiencies the model reveals: inefficient processes, unprofitable products and customers, and excess capacity.
Kaplan and Anderson lead the discussion of Time-Driven ABC in the first seven chapters, followed by individual cases studies of actual implementations by Acorn consultants in diverse settings.
Customer Reviews:
Great Service.......2007-05-29
Product purchase acknowldgement was near immediate, billing timely, receipt of product within three days and the exact product ordered received. Excellent.
Time-Driven Activity-Based Costing.......2007-05-13
I finished reading this book by Bob Kaplan - TIME-DRIVEN ACTIVITY-BASED COSTING last week.
Its a great book for folks familiar with the basic concepts and applications of Activity-based Costing/ABC. In a way Kaplan makes an apology to readers of his earlier books and ardent fans of ABC, for making their lives difficult with the practical implementation approaches for ABC, and offers to make up for it by proposing a change to the new approach called Time-driven Activity-based Costing or TDABC. Personally I would have preferred the term "Capacity-driven Activity-based Costing".
Ofcourse one cannot help but be sympathetic to Bob Kaplan. Having interacted with him in the past, I had an opportunity to see at close range the genius of this man and the range of his knowledge. The book is certainly a big leap in our knowledge-base and tools for managing for managing companies better.
Kaplan aso originated another methodology "THE BALANCED SCORECARD" (BSC), several books on the subject, and co-founded another firm to offer servies around it. He is however, no longer associated with the firm in any management capacity, and the firm is financially troubled.
I recommend Kaplan's BSC books wholeheartedly, but if you are looking to implement at your organizations, I would recommend inviting select independent consultants who have more experienced at this, than the one's available at this firm.
Professionals with a serious interest in TDABC could also do well to reach out directly to Bob Kaplan and his new firm (The Acorn Group), and his former students for consulting advise.
TDABC - a very interesting book.......2007-05-12
This book has given me a great insight in an easier way to allocate resources down to costumers and products using Time-driven cost driver rates.
However, I am a bit sceptical about the Capacity Cost rate, which seems to be the key element to this models success... especially the way the authors describes the way to calculate this rate.. But with some methodical procedure behing when implementing the model, it is possible to get good results.... that's my experience
All in all, it is a great book about the fundamentals when wanting to use TDABC in your business.
Book Description
Weygandt Managerial Accounting Third Edition gives students the tools they need to succeed, whether as accountants or in other career paths. With a framework in decision-making, Weygandt 3/e covers all the necessary techniques and concepts for a one semester, undergraduate managerial accounting course. Many students in this course are not accounting majors and will need to understand the big picture of accounting. Therefore, Weygandt 3/e provides students with a pedagogy that helps them to build their decision-making skills and to understand how to use accounting information to make quality business decisions in whatever major or career they choose.
Customer Reviews:
It's Accounting.......2006-11-04
I bought this book for a Managerial accounting class. I found that chapters to be well written and the example easy to follow. Enron gets used a lot. What I didn't like was that problems in the back of the book are not as clear as they could be. Most of the time, I plug in the wrong formula. So that part could have been clearer. The answers are all on a CD, that access a website for the answers. So if you like me and still have dial-up, you may have a problem there too. However I am still pulling a B in the class, so I'm getting something.
Very Practical Book,Classic.......2006-01-27
Jerry really knows how to help people learn accounting. Learning accounting is about practising but not reading. Reading helps but it won't solve problems. The one thing I really appreciate about this book is Jerry uses real life accounting practice within companies from different industries to illustrate every single chapter, within which all the accounting theories and principals naturally flow. You can see all the kinds of accounting problems with actual number and data being solved with the application of relevant accounting theories,principals and methods. You know how real things are done. I have read many accounting books, among which loads of books lack exercises for me to practice after I read certain chapter. But buying Jerry's book, you get two books, one for reading, and one for exams. Nearly half of the book is Exam Questions, which emulate my real exams quite well. I can't believe an accounting without good exercise questions is an book. If you seriously want to pass exams and know how the real accounting is done,this is the book for you!
No solutions... How are you supposed to check your progress?.......2005-09-12
This book is good about listing the objectives and showing you exactly where to find the answers for the multiple choice questions. For example: What is the purpose of a job cost sheet? The book highlights the area where the answer is. Easy huh? Well, what about the actual accounting problems? The detailed problems at the end of each chapter have NO SOLUTIONS to them, and you can't buy a solutions guide unless you are an instructor! I'm not an accounting wizard, so I have to actually practice before it sticks in my brain... imagine that. I guess they expect everyone to see the problems and read about the problems and automatically get it. They work out a "Demonstration Problem" for you, but that only applies to some of the problems at the end of each chapter.
Book Description
"Earned value" is a project management technique that is emerging as a valuable tool in the management of all projects, including and, in particular, software projects. In its most simple form, earned value equates to fundamental project management.
This is not a new book, but rather it is an updated book. Authors Quentin Fleming and Joel Koppelman have made some important additions. In many cases, there will be no changes to a given section. But in other sections, the authors have made substantial revisions to what they had described in the first edition.
Fleming and Koppelman's goal remains the same with this update: describe earned value project management in its most fundamental form, for application to all projects, of any size or complexity. Writing in an easy-to-read, friendly, and humorous style characteristic of the best teachers, Fleming and Koppelman have identified the minimum requirements that they feel are necessary to use earned value as a simple tool for project managers. They have also witnessed the use of simple earned value on software projects, and find it particularly exciting. Realistically, a Cost Performance Index (CPI) is the same whether the project is a multibillion-dollar high-technology project, or a simple one hundred thousand-dollar software project. A CPI is a CPI … period. It is a solid metric that reflects the health of the project.
In every chapter, Fleming and Koppelman stick with using simple stories to define their central concept. Their project examples range from peeling potatoes to building a house. Examples are in round numbers, and most formulas get no more complicated than one number divided by another.
Earned Value Project Management—Second Edition may be the best-written, most easily understood project management book on the market today. Project managers will welcome this fresh translation of jargon into ordinary English. The authors have mastered a unique "early-warning" signal of impending cost problems in time for the project manager to react.
Customer Reviews:
Earned Value Simplified.......2007-08-11
I wish I had had this book much earlier in my project management career! The authors of this book are able to bring the esoteric aspects of Earned Value to the masses. Reading this text is easy - not like a reading text book - and the authors provide (somewhat) "real life" case studies to back up their examples.
One author claims to be an expert in Earned Value, and I believe it after reading his explanations - he is able to cut to the essence of the idea without leaving the important details behind. This book is worth the money, especially if you've read other text about Earned Value - you'll appreciate the simplicity of this one.
Brings EVMS into perspective.......2007-03-23
Fleming and Koppelman have done a decent job of bringing the complex subject of Earned Value Management into perspective. Starting with an interesting history of the subject from its beginnings in 1965, they have broken the subject down into its components and given a clear explanation of the fundamentals. If you're planning on working in the EVMS field any time soon, I would recommend this as a good starting point to familiarize yourself with the subject.
Where is the rest?.......2004-08-16
So far I have found two books dedicated to the topic of earned value: this book by Fleming and Koppelman and another book entitled `Using Earned Value' by Alan Webb. Note that I am not listing the earned value `Cliff notes' entitled `Project Management: The Commonsense Approach" by the Lamberts, which will not add to your understanding of earned value management or analysis, and serves, at best, as a memory jogger on the basic concepts.
"Earned Value Project Management, Second Edition" by Fleming and Koppelman provides a good treatment of the history of earned value and of the calculation methods of its core measurements. However the book falls short in terms of methods of analysis and interpretation of these measurements, which is really where project managers need guidance and expertise. Indeed calculations are automated by the scheduling packages (e.g. Microsoft Project, Primavera, etc.), in other words getting the numbers is never the problem (although some packages have had their share of problems doing this), or let's just say it's the easy part. Obviously one needs to understand how the numbers are calculated and what they mean but this part of earned value does not require a whole book about it. The true challenge in earned value management is the analysis part. Once you have the numbers, you need to understand what they mean to your project, how they trend, how they relate/influence one another and most importantly how you should use them in gauging the health of your project. This information then needs to be translated in either corrective actions (which are hopefully proportional to the problem at hand) or inaction (provided that you have made the conscious decision, based on the data, to keep things as they are). I believe that this is where this book falls short. It gives the reader an understanding of the concepts but lacks in the guidance that is required for a true, practical, and day-to-day application of earned value on projects. In another words, it's a good start but not quite enough.
One of the best books on Earned Value!.......2004-07-19
The reader that is familiar with Project Management Institute books will find it extremely useful and connected to real life. Presents Earned Value definition and how is possible to organize your projects based on Earned Value principles. If you're interested to have results oriented projects, or if you're interested in project performance, or project monitoring, this book is really helpful. I highly reccomend you to read and use it. If you like "not so academic" books, you might find it a little bit too condensed, and probably you'll need to search for something else. Microsoft Projects offers very good definitions of Earned Value, Cost Performance Index and Schedule Performance Index that you might learn as first steps.
Just Enough.......2003-12-20
Earned Value Project Management provides project managers with "just enough" to understand and begin using earned value analysis on projects. Koppelman and Fleming have distilled a complex and often intimidating subject and have made it immediately applicable to projects in any industry. I use this book to explain EVM concepts to my students and find it an invaluable tool in my own work as a project manager.
Book Description
Hilton/Maher/Selto (HMS) addresses traditional cost concepts, but makes cost accounting functional by focusing on measuring and managing costs. HMS maintains that, "Costs don’t just happen," and with a pro-active approach toward costs, accountants can add value to an organization. The real-world approach of this text, including the use of focus companies and the accompanying focus sites, provides a realistic business environment, and aids in student comprehension and interest in the subject.
Book Description
The most practical, real-world presentation of cost accounting on the market, this book blends a traditional and proven method of teaching cost accounting with the integration of innovative topics. Cost topics are covered in the context of organizational strategy and operational tactics, as cost management decisions are sensitive to strategies driven by quality, cost, and innovation. Kinney, Prather-Kinsey, and Raiborn reinforce the material with real-world examples and visual illustrations that bring cost management techniques into the student's sphere of understanding. A flexible organization appropriate for either a one- or two- semester course--coupled with clear and abundant visual presentations--allows students to clearly understand difficult topics. The text's revised organizational structure streamlines chapter materials as well as reduces redundancy between cost accounting and other business courses.
Book Description
Essentials of Health Care Finance stands firm in its place as the "leading textbook in its coverage of health care finance." No other text so completely blends the best of current finance theory with the tools needed in day-to-day practice. This timely revision includes 20 chapters that encompass virtually the entire spectrum of the health care industry-- providing new and expanded information reflecting payment system changes in the industry and broadening content and examples to include hospitals, as well as organizations in other sectors of the health care industry.
Customer Reviews:
Essentials of Health Care Finance.......2007-09-10
This is a very difficult book to digest if you are not familiar with accounting concepts. This is not a beginner text! The text is written in a very broad context, however, the expectation in my class was to apply the broad concepts to detailed financial problems. This was difficult because Cleverly offerred few examples to help apply the difficult financial concepts. I found the text to be utterly frustrating!
Essentials of Health Care Finance.......2003-06-19
I bought the book of Essentials of Health Care Finance, it was delivered on time, however, some papers insided the book are very dirty, I can see the brown oily figure prints. I wish that I can exchange the book ...
Troubling Guide to Alien Territory.......2001-08-23
This books offers a broad coverage of health care topics for a non-financial person. It is most deeply flawed for its inability to communicate clearly to a lay person. Essentially it is a vocabulary primer of important financial principles and concepts. It requires abstract thinking and the ability to follow mathematical models.
This reader studied Cleverly's text as a requirement for a healthcare finance class. The text was frustrating as this reader attempted to "know" everything about healthcare finances; however, this is probably not the intent of the book. It does present a road into the foreign land of finances. It demands respect for another set of data and another language for interpreting that data. One does not master this data set at one pass, however.
Nevertheless, this reader did gain some new financial information. At the risk of being simplistic, but communicative; a listing of some of the concepts learned follows:
1. There are many users of financial information.
2. Financial information can guide the formation of programs.
3. Financial management is essential for successful healthcare organizations.
4. Various qualities of health care organization types.
5. How health care organizations make up for discouting and bad debt and capitated payments.
6. General principles of accounting and why they are important. Also that these principles still need to be explained, to be consistent, and to be clarified.
7. Overview of four main types of financial statements with a brief explanation of vaious line items.
8. That financial planning includes considering inflation before it happens, and for equipment etc. to break and wear out before it breaks or wears out.
9. That financial information can be better understood by comparing financial ratios of different line items and trends over time. There are national benchmarking ratios available and Cleverly gives some and tells how to get more.
10. That financial planning should be an orderly process in an organization.
11. There are different types of costs. Some stay the same, some are overhead types. Some are direct, some are hidden. Some can be controlled, some cannot.
12. Figuring out prices is a very complex process in healthcare. It is based on costs and payers. It must also include indirect costs and costs of future problems.
13. There is still stuff to learn . . . And this reader is still no expert.
Finally, after this MSN course and this text, this reader is more conversant with the financial landscape. It holds interest and it is understandable, after all.
Not for beginners.......2000-01-08
I have finished about 5 different chapters for a Masters degree course I am taking. This book is not for beginners! I am an RN and have been working in business for 10 years. The author assumes that you have had basic accounting and the terminology is unfamiliar. There are very few examples given so it is hard to take the information and see how it is really used. I have had to buy another book just so that I could understand this book.
Mr. Cleverley is the guru of healthcare finance.......1999-08-27
This book represents the foundation on which all healthcare organizations should examine their financial strength and management. While not for beginners, it provides a comprehensive overview of reporting and benchmarks that prove invaluable during the budgeting process and for financial control.
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Cost Accounting Student Guide, 12th Edition
Student Solutions Manual to accompany Cost Accounting, 12th Edition
Auditing and Assurance Services (12th Edition)
