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_c29601 _d29601 |
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| 001 | 64594 | ||
| 010 | _a 2015303360 | ||
| 020 | _a9781498737135 | ||
| 040 | _aCDX | ||
| 082 | 0 | 4 | _a657.42 |
| 100 | 1 |
_aWarnacut, Joyce I. _962241 |
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| 245 | 1 | 4 |
_aThe monetary value of time : _bwhy traditional accounting systems make customers wait _cJoyce I. Warnacut |
| 260 |
_aBoca Raton : _bCRC Press, Taylor & Francis Group, _cc2016. |
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| 260 | _c©2016 | ||
| 300 |
_axiii, 165 p. : _bill. ; _c25 cm. |
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| 500 | _a"A Productivity Press book". | ||
| 504 | _aIncludes bibliographical references (p. 159) and index. | ||
| 505 | 0 | _aIntroduction Net Present Value: Just the Tip of the Iceberg Velocity Improves Productivity and Working Capital Measuring Lead Time Measuring Velocity Case Study: Velocity Impact on Results Product Cost The End and the Means: Why Do We Cost Products? Absorption versus Variable Costing Standard Cost Activity-Based Costing: Is It Really as Easy as ABC? Lean Accounting and Value Streams Theory of Constraints and Throughput Accounting Time-Based Accounting (TBA) Absorbing Costs on a Macro Level Eliminates Allocations What Does GAAP Have to Do with It? What GAAP really requires (and it's not standard cost) Variation, or Stuff Happens Variation Fallacy of Scheduling Models in Enterprise Resource Planning Mathematics Can Provide Useful Insights Modeling Your Value Stream Labor: Direct or Indirect? Cross-Trained or Specialized? Simplified Time-Based Accounting Make or Buy Decisions Cell Contribution Sample Contribution Financial Statement Presentation Incremental Contribution Pricing Strategies under High Mix/Low Volume Why Gross Profit Is a Poor Predictor of Profit Contribution? Why Margins Are Poor Predictors of Results? Contribution Pricing? Setup Cost, Batch Sizes, and Volume Discounts Is Inventory a Liability or an Asset? More on Simplified Time-Based Accounting Stop Absorbing Overhead and Eliminate Standard Cost Variance Reporting Feedback Loops Replace Variance Analysis with Improvement Activities Simplify Bills of Material Simplify Material Simplify Labor Simplify Overhead Sample Inventory Entries Time-Based Metrics What Is Wrong with Utilization? What Is Wrong with Efficiency? How about Overall Equipment Effectiveness (OEE)? Metrics for Time-Based Systems Time-Based Cost Justifications Spare Capacity Planning for Equipment Spare Capacity Planning for People Time-Based Justification Template Time-Based Justification Examples A Road Map for Implementing Time-Based Accounting Making Customers Wait References Index | |
| 520 | _a'The Monetary Value of Time' presents a framework for assessing the value of time in terms of organizational strategy and competitive advantage. The framework presented will enable organizations to develop consistent measures and ensure that their cost accounting system isn't motivating behaviors that add to lead time and make customers wait. | ||
| 650 | 0 |
_aCost accounting _97803 |
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| 650 | 0 |
_aActivity-based costing _948389 |
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| 650 | 0 |
_aProduction management _9564 |
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| 650 | 0 |
_aLean manufacturing _912739 |
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| 650 | 0 |
_aTime management _95409 |
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| 650 | 7 |
_aActivity-based costing _948389 |
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| 650 | 7 |
_aCost accounting _97803 |
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| 650 | 7 |
_aLean manufacturing _912739 |
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| 650 | 7 |
_aProduction management _9564 |
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| 650 | 7 |
_aTime management _95409 |
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| 856 |
_uhttps://uowd.box.com/s/gzo69u4293rybzxi5nu54uo0dt6spzw3 _zLocation Map |
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_cREGULAR _2ddc |
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