Advances in Management Accounting, Volume 12 (Advances in by John Y. Lee

By John Y. Lee

Publishes well-developed articles on various present issues in administration accounting which are correct to researchers in either perform and academe. As one of many premiere administration accounting examine journals, AIMA is easily poised to fulfill the desires of administration accounting students. Featured in quantity 12 are articles on new instructions in administration accounting study, revenue influence of price chain reconfiguration mixing strategic expense administration (SCM) and action-profit-linkage (APL) views, the size hole in procuring functionality, fee accounting practices utilized in complicated production environments, repayment approach and organizational functionality, accounting for price interactions in designing items, dating caliber in functionality dimension, measuring and accounting for marketplace threat tradeoffs, connecting recommendations of industrial approach and aggressive virtue to activity-based desktop rate allocations, company acquisition judgements below diversified strategic motivations, and a few new findings at the balanced scorecard adoptions. Researchers in either perform and academe, in addition to libraries, will be drawn to the articles featured within the AIMA.

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Extensible Markup Language Extensible markup language (XML) (also, extensible business reporting language, XBRL, and extensible financial reporting markup language, XFRML) is fast becoming the language of accounting. XML is used for a multitude of purposes including reporting accounting information to investors via the firm’s website, uploading of SEC files and so forth. This leads to the question: How do accountants successfully use extensible markup language (XML) to facilitate the exchange and communication of accounting information?

This, in turn, necessitates investments in logistics support assets such as warehouses, IT systems, and vehicles. For the business that CCTC targeted, the five elements of lean thinking can be summarized as follows: (1) Value. Although Levi Strauss was a very profitable and very large firm, only 24% of women were satisfied with the fit of their new jeans. This “opportunity” in women’s jeans that Levi’s was missing illustrates the need to apply the lean thinking methodology on a disaggregated level.

About one half the sales were repeat orders which greatly simplify the point of sale process. ” For the styles affected, unit sales were up 49%. Two years into the program (Fall, 1994 to Fall, 1996), the company’s experience was that “Personal Pair” resulted in no change in raw material or conversion cost (per pair), but virtually eliminated distribution costs and distribution investment. Non-material manufacturing and distribution costs are cut by an amazing 47% (from $15 to $8). Approximately eight months of inventory has been almost completely eliminated (except for raw material).

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