TY  - BOOK
AU  - Yu-Lee,Reginald Tomas
TI  - Lies, damned lies, and cost accounting: how capacity management enables improved cost and cash flow management 
T2  - Managerial accounting collection,
SN  - 9781631570667
AV  - HF5657.4 
PY  - 2016///.]
CY  - New York, New York (222 East 46th Street, New York, NY 10017)
PB  - Business Expert Press
KW  - Managerial accounting
KW  - Cost accounting
KW  - Accounting
KW  - Activity based costing
KW  - Activity cost
KW  - Average costing
KW  - Break-even
KW  - Capacity
KW  - Capacity accounting
KW  - Capacity cost
KW  - Capacity management
KW  - Cash
KW  - Cash flow
KW  - Cash management
KW  - Constraint
KW  - Cost
KW  - Cost allocation
KW  - Cost assignment
KW  - Cost curve
KW  - Costing
KW  - Cost improvement
KW  - Cost management
KW  - Cost reduction
KW  - Costs
KW  - Customer profitability
KW  - Demand
KW  - Demand management
KW  - Dynamic capacity
KW  - Economic costs
KW  - Efficiency
KW  - Effectiveness
KW  - Explicit cost dynamics
KW  - Goldratt
KW  - Input capacity
KW  - Isocost
KW  - Isocost curve
KW  - Just-in-time
KW  - Lean
KW  - Lean accounting
KW  - Management accounting
KW  - Metrics
KW  - Operational improvement
KW  - Optimization
KW  - Output capacity
KW  - Performance
KW  - Performance improvement
KW  - Performance management
KW  - Process costing
KW  - Process design
KW  - Process Improvement
KW  - Process optimization
KW  - Product costing
KW  - Product profitability
KW  - Productivity
KW  - Profit
KW  - Return on investment
KW  - ROI
KW  - Service costing
KW  - Service profitability
KW  - Six sigma
KW  - Standard costing
KW  - Static Capacity
KW  - Theory of Constraints
KW  - Throughput accounting
KW  - Total quality management
KW  - Unit profit
KW  - WACA
KW  - Worth
KW  - Worth and capacity analysis
KW  - [genre]
N1  - 2; 1. Blue pill or red pill? --; 2. The foundation --; 3. Profit has little to do with making money --; 4. Revenue recognition --; 5. The practice of costing --; 6. Cost definitions --; 7. Understanding efficiency --; 8. Inventory --; 9. Depreciation --; 10. Revisiting the objective, cash and decision-making --; 11. Transactions and capacity --; 12. Input capacity --; 13. Output capacity --; 14. Understanding the basics of capacity dynamics --; 15. Understanding the cost dynamics of capacity --; 16. Do you need accounting? --; 17. Getting managerial information from capacity --; 18. Explicit cost dynamics revisited --; 19. What is explicit cost dynamics? --; 20. Worth --; 21. The red pill --; Appendix A --; Appendix B --; Index; Access restricted to authorized users and institutions; 2; b; Also available in printing
N2  - Business leaders rely on accounting data such as profit and calculated costs as a guide to whether they are making money. Should they? Accounting was designed to report financial performance not model cash flow. Accruals can disconnect cash flow from the timing and extent to which it occurs. Statements of cash flow do not provide insight into what was bought and how efficiently it was used. Costs and profits are not absolute, they change based on the model you use to calculate them. To manage cash, you must manage what you buy and how effectively you use it. The largest expenditure for most companies is capacity; space, labor, materials, equipment, and technology. Unless you model and manage capacity effectively, you will not achieve the cash flow results you seek. This book introduces capacity management, describes cash flow dynamics, and offers ideas about how to manage each both. After reading it, you will be able to see, understand, and manage cash flow as never before
UR  - https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000467.html
ER  -