haku: @author Reeve, J. M. / yhteensä: 6
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| Tekijä: | Israelsen, P. Reeve, J. M. |
| Otsikko: | Profit reporting and analysis in complex market and manufacturing environments |
| Lehti: | Journal of Cost Management
1998 : JUL/AUG, VOL. 12:4, p. 16-32 |
| Asiasana: | Cost accounting Reporting Decision making Software Marketing Manufacturing |
| Kieli: | eng |
| Tiivistelmä: | Modern software tools provide designers with a variety of profit reporting design options. The article provides a framework for considering these design options, taking into account the distinction btw. sunk costs and avoidable ones, the concepts of profit hierarchies, multiple reporting dimensions, the cost of capital for dedicated assets and capacity, and cost spending patterns. Three decision-making and monitoring scenarios are described: (i) routine operational decisions, (ii) tactical decisions and (iii) strategic decisions. These scenarios are illustrated with examples. |
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