What is involved in Activity Based Costing

Find out what the related areas are that Activity Based Costing connects with, associates with, correlates with or affects, and which require thought, deliberation, analysis, review and discussion. This unique checklist stands out in a sense that it is not per-se designed to give answers, but to engage the reader and lay out a Activity Based Costing thinking-frame.

How far is your company on its Activity Based Costing journey?

Take this short survey to gauge your organization’s progress toward Activity Based Costing leadership. Learn your strongest and weakest areas, and what you can do now to create a strategy that delivers results.

To address the criteria in this checklist for your organization, extensive selected resources are provided for sources of further research and information.

Start the Checklist

Below you will find a quick checklist designed to help you think about which Activity Based Costing related domains to cover and 224 essential critical questions to check off in that domain.

The following domains are covered:

Activity Based Costing, Sarbanes–Oxley Act, Data collection, Generally accepted auditing standards, Activity-based costing, Internal audit, Social accounting, Cost driver, Going concern, Manufacturing sector, Theory of constraints, Financial audit, Income statement, Intelligent agent, Direct costs, Fair value, Fixed cost, FIFO and LIFO accounting, Financial statement, Debits and credits, Factors of production, Forensic accounting, Positive accounting, Cost accounting, Matching principle, Tax accounting, General ledger, W. Bruns, Activity Based Costing, Double-entry bookkeeping system, Notes to the financial statements, Cash flow statement, Management report, Indirect costs, UK Police, Management discussion and analysis, Accounting period, Chartered Institute of Management Accountants, Accounting standards, Historical cost, Economic Value Added, Accounting research, Management accounting, UK tax year, Balanced Scorecard, Statement of changes in equity, Cost management, Trial balance, International Federation of Accountants, Annual report, International Financial Reporting Standards, Governmental accounting, Cost of goods sold, Luca Pacioli, Convergence of accounting standards, Fund accounting, Constant purchasing power accounting, Service management, Tax accounting in the United States, Balance sheet, Auditor’s report, Management Accounting Principles:

Activity Based Costing Critical Criteria:

Graph Activity Based Costing results and check on ways to get started with Activity Based Costing.

– What are your current levels and trends in key measures or indicators of Activity Based Costing product and process performance that are important to and directly serve your customers? how do these results compare with the performance of your competitors and other organizations with similar offerings?

– Is Activity Based Costing dependent on the successful delivery of a current project?

– Do we have past Activity Based Costing Successes?

Sarbanes–Oxley Act Critical Criteria:

Dissect Sarbanes–Oxley Act adoptions and handle a jump-start course to Sarbanes–Oxley Act.

– Does Activity Based Costing systematically track and analyze outcomes for accountability and quality improvement?

– Meeting the challenge: are missed Activity Based Costing opportunities costing us money?

– How will you know that the Activity Based Costing project has been successful?

Data collection Critical Criteria:

Be clear about Data collection planning and reinforce and communicate particularly sensitive Data collection decisions.

– Traditional data protection principles include fair and lawful data processing; data collection for specified, explicit, and legitimate purposes; accurate and kept up-to-date data; data retention for no longer than necessary. Are additional principles and requirements necessary for IoT applications?

– Does the design of the program/projects overall data collection and reporting system ensure that, if implemented as planned, it will collect and report quality data?

– What should I consider in selecting the most resource-effective data collection design that will satisfy all of my performance or acceptance criteria?

– Is it understood that the risk management effectiveness critically depends on data collection, analysis and dissemination of relevant data?

– Are we collecting data once and using it many times, or duplicating data collection efforts and submerging data in silos?

– Do we double check that the data collected follows the plans and procedures for data collection?

– Do data reflect stable and consistent data collection processes and analysis methods over time?

– What is the definitive data collection and what is the legacy of said collection?

– Do we use controls throughout the data collection and management process?

– Do you define jargon and other terminology used in data collection tools?

– How can the benefits of Big Data collection and applications be measured?

– What are the business goals Activity Based Costing is aiming to achieve?

– What protocols will be required for the data collection?

– Do you clearly document your data collection methods?

– What is the schedule and budget for data collection?

– Is our data collection and acquisition optimized?

Generally accepted auditing standards Critical Criteria:

Reorganize Generally accepted auditing standards governance and find answers.

– Does Activity Based Costing include applications and information with regulatory compliance significance (or other contractual conditions that must be formally complied with) in a new or unique manner for which no approved security requirements, templates or design models exist?

– Are accountability and ownership for Activity Based Costing clearly defined?

Activity-based costing Critical Criteria:

Substantiate Activity-based costing engagements and gather practices for scaling Activity-based costing.

– What role does communication play in the success or failure of a Activity Based Costing project?

– Are we Assessing Activity Based Costing and Risk?

Internal audit Critical Criteria:

Differentiate Internal audit planning and change contexts.

– How do we engage divisions, operating units, operations, internal audit, risk management, compliance, finance, technology, and human resources in adopting the updated framework?

– What are the key elements of your Activity Based Costing performance improvement system, including your evaluation, organizational learning, and innovation processes?

– Can we add value to the current Activity Based Costing decision-making process (largely qualitative) by incorporating uncertainty modeling (more quantitative)?

– Have we established unit(s) whose primary responsibility is internal audit, Quality Assurance, internal control or quality control?

– What other jobs or tasks affect the performance of the steps in the Activity Based Costing process?

– When was your last SWOT analysis for Internal Audit?

Social accounting Critical Criteria:

Familiarize yourself with Social accounting strategies and inform on and uncover unspoken needs and breakthrough Social accounting results.

– What are our best practices for minimizing Activity Based Costing project risk, while demonstrating incremental value and quick wins throughout the Activity Based Costing project lifecycle?

– Does Activity Based Costing create potential expectations in other areas that need to be recognized and considered?

– What are internal and external Activity Based Costing relations?

Cost driver Critical Criteria:

Guide Cost driver risks and budget the knowledge transfer for any interested in Cost driver.

– What are current Activity Based Costing Paradigms?

Going concern Critical Criteria:

Deliberate over Going concern issues and reinforce and communicate particularly sensitive Going concern decisions.

– Is there a Activity Based Costing Communication plan covering who needs to get what information when?

– In what ways are Activity Based Costing vendors and us interacting to ensure safe and effective use?

– To what extent does management recognize Activity Based Costing as a tool to increase the results?

Manufacturing sector Critical Criteria:

Have a session on Manufacturing sector tasks and revise understanding of Manufacturing sector architectures.

– Does Activity Based Costing analysis show the relationships among important Activity Based Costing factors?

– How do we maintain Activity Based Costings Integrity?

– Are there Activity Based Costing problems defined?

Theory of constraints Critical Criteria:

Confer re Theory of constraints tasks and define Theory of constraints competency-based leadership.

– How can we incorporate support to ensure safe and effective use of Activity Based Costing into the services that we provide?

– What notable similarities and differences exist among systems thinking lean thinking and the theory of constraints?

– What is the source of the strategies for Activity Based Costing strengthening and reform?

– What is this thing called theory of constraints and how should it be implemented?

– What are specific Activity Based Costing Rules to follow?

Financial audit Critical Criteria:

Confer over Financial audit outcomes and reduce Financial audit costs.

– How do senior leaders actions reflect a commitment to the organizations Activity Based Costing values?

– Who will provide the final approval of Activity Based Costing deliverables?

Income statement Critical Criteria:

Tête-à-tête about Income statement governance and figure out ways to motivate other Income statement users.

– Do you contemplate any change in your capital structure or any substantial increase or decrease in equity capital?

– Has or will any financial institution extend you a line of credit?

– How quickly does the prospective credit customer pay its bills?

– How well are assets being used to generate sales revenue?

– How quickly does a prospective customer pay its bills?

– How much money came into the firm from issuing stock?

– Are warranty liabilities aggressive or conservative?

– Is a critical supplier in good financial condition?

– Short-term notes payable: trade notes or borrowing?

– Is revenue recognition aggressive or conservative?

– What is the benefit of double-entry bookkeeping?

– How much will retained profits increase by?

– What is the formula for inventory turnover?

– What is the formula for return on equity?

– Are receivables coming in too slowly?

– Is there a pattern of profit fade?

– Are progress billings unapproved?

– How is equity calculated?

– Are liabilities missing?

Intelligent agent Critical Criteria:

Concentrate on Intelligent agent planning and explain and analyze the challenges of Intelligent agent.

– Do we monitor the Activity Based Costing decisions made and fine tune them as they evolve?

Direct costs Critical Criteria:

Drive Direct costs planning and look at it backwards.

– Does our organization need more Activity Based Costing education?

– How are the subunit s indirect costs allocated to products?

– How are a subunit s indirect costs allocated to products?

– What will drive Activity Based Costing change?

Fair value Critical Criteria:

Refer to Fair value planning and pioneer acquisition of Fair value systems.

– Think about the kind of project structure that would be appropriate for your Activity Based Costing project. should it be formal and complex, or can it be less formal and relatively simple?

– Have the types of risks that may impact Activity Based Costing been identified and analyzed?

– Are assumptions made in Activity Based Costing stated explicitly?

– Are estimated fair values unbiased?

Fixed cost Critical Criteria:

Grasp Fixed cost adoptions and oversee Fixed cost requirements.

– What will be the consequences to the business (financial, reputation etc) if Activity Based Costing does not go ahead or fails to deliver the objectives?

– Which individuals, teams or departments will be involved in Activity Based Costing?

FIFO and LIFO accounting Critical Criteria:

Powwow over FIFO and LIFO accounting leadership and find the essential reading for FIFO and LIFO accounting researchers.

– What tools and technologies are needed for a custom Activity Based Costing project?

– How do we go about Comparing Activity Based Costing approaches/solutions?

– Have all basic functions of Activity Based Costing been defined?

Financial statement Critical Criteria:

Apply Financial statement risks and define what do we need to start doing with Financial statement.

– What are the short and long-term Activity Based Costing goals?

– How Are Financial Statements Used?

Debits and credits Critical Criteria:

Read up on Debits and credits quality and work towards be a leading Debits and credits expert.

– What is our formula for success in Activity Based Costing ?

– Do all accounting systems require using debits and credits?

Factors of production Critical Criteria:

Value Factors of production decisions and gather Factors of production models .

– How to Secure Activity Based Costing?

Forensic accounting Critical Criteria:

Sort Forensic accounting projects and test out new things.

– Marketing budgets are tighter, consumers are more skeptical, and social media has changed forever the way we talk about Activity Based Costing. How do we gain traction?

Positive accounting Critical Criteria:

Powwow over Positive accounting governance and ask questions.

Cost accounting Critical Criteria:

Conceptualize Cost accounting tactics and create Cost accounting explanations for all managers.

– Think about the functions involved in your Activity Based Costing project. what processes flow from these functions?

– Does Activity Based Costing analysis isolate the fundamental causes of problems?

– Is cost accounting the answer?

Matching principle Critical Criteria:

Be responsible for Matching principle results and raise human resource and employment practices for Matching principle.

– What prevents me from making the changes I know will make me a more effective Activity Based Costing leader?

– What is Effective Activity Based Costing?

Tax accounting Critical Criteria:

Confer re Tax accounting projects and reduce Tax accounting costs.

General ledger Critical Criteria:

Nurse General ledger tasks and find answers.

– Are there any easy-to-implement alternatives to Activity Based Costing? Sometimes other solutions are available that do not require the cost implications of a full-blown project?

W. Bruns Critical Criteria:

Canvass W. Bruns tasks and explain and analyze the challenges of W. Bruns.

– What are the record-keeping requirements of Activity Based Costing activities?

– How can the value of Activity Based Costing be defined?

Activity Based Costing Critical Criteria:

Review Activity Based Costing leadership and suggest using storytelling to create more compelling Activity Based Costing projects.

– How likely is the current Activity Based Costing plan to come in on schedule or on budget?

– Who will be responsible for documenting the Activity Based Costing requirements in detail?

– Why are Activity Based Costing skills important?

Double-entry bookkeeping system Critical Criteria:

Focus on Double-entry bookkeeping system quality and develop and take control of the Double-entry bookkeeping system initiative.

– What are the disruptive Activity Based Costing technologies that enable our organization to radically change our business processes?

– Think of your Activity Based Costing project. what are the main functions?

Notes to the financial statements Critical Criteria:

Use past Notes to the financial statements projects and probe Notes to the financial statements strategic alliances.

– What new services of functionality will be implemented next with Activity Based Costing ?

– Is the Activity Based Costing organization completing tasks effectively and efficiently?

– Is there any existing Activity Based Costing governance structure?

Cash flow statement Critical Criteria:

Explore Cash flow statement projects and assess and formulate effective operational and Cash flow statement strategies.

– How do we make it meaningful in connecting Activity Based Costing with what users do day-to-day?

Management report Critical Criteria:

Guard Management report engagements and correct Management report management by competencies.

– How do you determine the key elements that affect Activity Based Costing workforce satisfaction? how are these elements determined for different workforce groups and segments?

– Does the software Quality Assurance function have a management reporting channel separate from the software development project management?

– What are all of our Activity Based Costing domains and what do they do?

– How do we manage Activity Based Costing Knowledge Management (KM)?

Indirect costs Critical Criteria:

Rank Indirect costs planning and point out Indirect costs tensions in leadership.

– What are the barriers to increased Activity Based Costing production?

– Are there recognized Activity Based Costing problems?

UK Police Critical Criteria:

Derive from UK Police risks and use obstacles to break out of ruts.

– What tools do you use once you have decided on a Activity Based Costing strategy and more importantly how do you choose?

– Are there any disadvantages to implementing Activity Based Costing? There might be some that are less obvious?

Management discussion and analysis Critical Criteria:

Learn from Management discussion and analysis engagements and suggest using storytelling to create more compelling Management discussion and analysis projects.

– How will we insure seamless interoperability of Activity Based Costing moving forward?

– Is Activity Based Costing Required?

Accounting period Critical Criteria:

Powwow over Accounting period management and track iterative Accounting period results.

– What business benefits will Activity Based Costing goals deliver if achieved?

– Why should we adopt a Activity Based Costing framework?

– What is going to be the accounting period?

Chartered Institute of Management Accountants Critical Criteria:

Have a round table over Chartered Institute of Management Accountants governance and display thorough understanding of the Chartered Institute of Management Accountants process.

– Do the Activity Based Costing decisions we make today help people and the planet tomorrow?

– Do you monitor the effectiveness of your Activity Based Costing activities?

– Is Supporting Activity Based Costing documentation required?

Accounting standards Critical Criteria:

Nurse Accounting standards quality and catalog Accounting standards activities.

– Does the Activity Based Costing task fit the clients priorities?

Historical cost Critical Criteria:

Disseminate Historical cost risks and overcome Historical cost skills and management ineffectiveness.

– Do Activity Based Costing rules make a reasonable demand on a users capabilities?

– How can you measure Activity Based Costing in a systematic way?

Economic Value Added Critical Criteria:

Disseminate Economic Value Added planning and get out your magnifying glass.

– Think about the people you identified for your Activity Based Costing project and the project responsibilities you would assign to them. what kind of training do you think they would need to perform these responsibilities effectively?

– How do we measure improved Activity Based Costing service perception, and satisfaction?

– Can Management personnel recognize the monetary benefit of Activity Based Costing?

Accounting research Critical Criteria:

Substantiate Accounting research risks and pioneer acquisition of Accounting research systems.

– Why is Activity Based Costing important for you now?

Management accounting Critical Criteria:

Familiarize yourself with Management accounting management and do something to it.

– Who is responsible for ensuring appropriate resources (time, people and money) are allocated to Activity Based Costing?

– What are the usability implications of Activity Based Costing actions?

UK tax year Critical Criteria:

Design UK tax year planning and get going.

Balanced Scorecard Critical Criteria:

Brainstorm over Balanced Scorecard outcomes and get answers.

– What process management and improvement tools are we using PDSA/PDCA, ISO 9000, Lean, Balanced Scorecard, Six Sigma, something else?

– Who will be responsible for making the decisions to include or exclude requested changes once Activity Based Costing is underway?

Statement of changes in equity Critical Criteria:

Model after Statement of changes in equity goals and describe which business rules are needed as Statement of changes in equity interface.

– Is maximizing Activity Based Costing protection the same as minimizing Activity Based Costing loss?

– How do we Identify specific Activity Based Costing investment and emerging trends?

Cost management Critical Criteria:

Match Cost management results and simulate teachings and consultations on quality process improvement of Cost management.

– Are the procurement procedures such that undue delays can be avoided?

– How is the project going to be structured for purposes of management?

– Is the project on schedule, on budget, and meeting specifications?

– Are regulatory inspections considered part of quality control?

– What are the required qualifications and skills for the staff?

– When are the various organizations brought into the project?

– Describe the Leadership and Motivation for the Project Team?

– Is this the first time this team has worked together?

– What is the Technical aspect of Project Management?

– Explain in detail the Work Breakdown Structure?

– Task Tracking: How will the project be tracked?

– What s the state of the quality of the data?

– Who will be reporting to whom and how often?

– What are the components of team building?

– How much information should be collected?

– What s the status of the documentation?

– Who is gathering information?

– What is Project Vs Process?

– What Is a Project?

– What is risk ?

Trial balance Critical Criteria:

Focus on Trial balance quality and finalize the present value of growth of Trial balance.

– Among the Activity Based Costing product and service cost to be estimated, which is considered hardest to estimate?

International Federation of Accountants Critical Criteria:

Mix International Federation of Accountants risks and remodel and develop an effective International Federation of Accountants strategy.

– what is the best design framework for Activity Based Costing organization now that, in a post industrial-age if the top-down, command and control model is no longer relevant?

– How do your measurements capture actionable Activity Based Costing information for use in exceeding your customers expectations and securing your customers engagement?

Annual report Critical Criteria:

Confer over Annual report management and integrate design thinking in Annual report innovation.

– What key measures should we include in our annual report to our Board of Directors?

– What key measures should we include in our annual report to stockholders?

International Financial Reporting Standards Critical Criteria:

Disseminate International Financial Reporting Standards management and define what our big hairy audacious International Financial Reporting Standards goal is.

Governmental accounting Critical Criteria:

Discourse Governmental accounting governance and pioneer acquisition of Governmental accounting systems.

– What are your key performance measures or indicators and in-process measures for the control and improvement of your Activity Based Costing processes?

Cost of goods sold Critical Criteria:

Discuss Cost of goods sold adoptions and diversify disclosure of information – dealing with confidential Cost of goods sold information.

Luca Pacioli Critical Criteria:

Refer to Luca Pacioli results and figure out ways to motivate other Luca Pacioli users.

– How to deal with Activity Based Costing Changes?

Convergence of accounting standards Critical Criteria:

Categorize Convergence of accounting standards decisions and acquire concise Convergence of accounting standards education.

– How can skill-level changes improve Activity Based Costing?

Fund accounting Critical Criteria:

Own Fund accounting failures and define what our big hairy audacious Fund accounting goal is.

– Do we cover the five essential competencies-Communication, Collaboration,Innovation, Adaptability, and Leadership that improve an organizations ability to leverage the new Activity Based Costing in a volatile global economy?

Constant purchasing power accounting Critical Criteria:

Examine Constant purchasing power accounting risks and budget for Constant purchasing power accounting challenges.

– What sources do you use to gather information for a Activity Based Costing study?

– What are the long-term Activity Based Costing goals?

Service management Critical Criteria:

Graph Service management management and probe using an integrated framework to make sure Service management is getting what it needs.

– So you have designed a great process, have invested in a slick itsm tool and paid your consultants for the best advice you could purchase. What makes you think anyone is actually going to follow the new processes after you close up the project and take down the posters?

– The landscape of field service is continuously transforming. to become truly customer focused, field service organizations must take field excellence beyond scheduling technical appointments and closing customer complaints. so how can proactive fsm support this goal?

– What other departments, besides IT, use service catalog as a means of publishing their services in your organization?

– Are we getting a handle on project initiation-related risks, which is all about are we doing the right things?

– What are the key differences between ITAM IT asset management and ITSM IT service management?

– What attributes must a service (in general) have to be a candidate for delivery on the Web?

– What are the use cases that your organization is targeting currently for its cmdb/cms?

– What element of the it Service Management lifecycle are you currently focused on?

– What challenges and opportunities does cloud computing present for IT Service Management ?

– What are the use cases that your org is targeting currently for its CMDB/CMS?

– What challenges are your customers facing in their field Service Operations?

– What factors influence the success of implementing it service management?

– Are you thinking about implementing itil standardsbased tools?

– Do we know of good field Service Management dispatch software?

– Why is it Service Management important to cloud providers?

– How many employees are in your company worldwide?

– Who gverns an enterprise tool strategy?

– Is the Quality of Service met?

– What Tools are in place?

Tax accounting in the United States Critical Criteria:

Boost Tax accounting in the United States adoptions and pay attention to the small things.

– How do you incorporate cycle time, productivity, cost control, and other efficiency and effectiveness factors into these Activity Based Costing processes?

– Why is it important to have senior management support for a Activity Based Costing project?

– How much does Activity Based Costing help?

Balance sheet Critical Criteria:

Huddle over Balance sheet results and reinforce and communicate particularly sensitive Balance sheet decisions.

– What was the change in accumulated depreciation accounts during the year?

– Do you have a current balance sheet dated right before the disaster?

– What is the total depreciation that has been taken on assets?

– Have all costs to generate current expenses been recognized?

– What is your current effective interest rate on loans?

– How well has management employed the companys assets?

– How well is this company doing as an investment?

– What is the amount of your borrowing capacity?

– Am i Overspending or underspending on Wages?

– What are the accounting principles employed?

– Are adequate job cost procedures in place?

– What are expected losses in the future?

– What caused sales to go down/up?

– What are the tax ramifications?

– What is Return on Equity?

Auditor’s report Critical Criteria:

Gauge Auditor’s report projects and correct Auditor’s report management by competencies.

– What knowledge, skills and characteristics mark a good Activity Based Costing project manager?

– How do we know that any Activity Based Costing analysis is complete and comprehensive?

Management Accounting Principles Critical Criteria:

Deliberate Management Accounting Principles strategies and clarify ways to gain access to competitive Management Accounting Principles services.

– What are the success criteria that will indicate that Activity Based Costing objectives have been met and the benefits delivered?

– Will new equipment/products be required to facilitate Activity Based Costing delivery for example is new software needed?

Conclusion:

This quick readiness checklist is a selected resource to help you move forward. Learn more about how to achieve comprehensive insights with the Activity Based Costing Self Assessment:

store.theartofservice.com/Activity-Based-Costing-Complete-Self-Assessment/

Author: Gerard Blokdijk

CEO at The Art of Service | theartofservice.com

[email protected]

www.linkedin.com/in/gerardblokdijk

Gerard is the CEO at The Art of Service. He has been providing information technology insights, talks, tools and products to organizations in a wide range of industries for over 25 years. Gerard is a widely recognized and respected information expert. Gerard founded The Art of Service consulting business in 2000. Gerard has authored numerous published books to date.

External links:

To address the criteria in this checklist, these selected resources are provided for sources of further research and information:

Activity Based Costing External links:

TruCosting – Activity Based Costing
www.trucosting.com

Activity Based Costing Ch. 17 Flashcards | Quizlet
quizlet.com/32628484/activity-based-costing-ch-17-flash-cards

Activity Based Costing: ABC Examples explained …
www.business-case-analysis.com/activity-based-costing.html

Data collection External links:

Accurate Data Systems – Barcode Data Collection
www.accuratedata.com

Formplus – Online Form Builder & Data Collection Tool
www.formpl.us

Sign In | Fulcrum – Data Collection Redefined
web.fulcrumapp.com

Generally accepted auditing standards External links:

10 Generally Accepted Auditing Standards (GAAS) – YouTube
www.youtube.com/watch?v=K6NWyggTxR0

Generally Accepted Auditing Standards – GAAS
www.investopedia.com/terms/g/gaas.asp

AU 150 Generally Accepted Auditing Standards – PCAOB
pcaobus.org/Standards/Auditing/Pages/AU150.aspx

Internal audit External links:

Internal Audit Definition | Investopedia
www.investopedia.com/terms/i/internalaudit.asp

The Institute of Internal Auditors
na.theiia.org/Pages/IIAHome.aspx

Internal Audit – AICPA
www.aicpa.org/About/JobsatAICPA/Pages/InternalAudit.aspx

Social accounting External links:

What is the importance of social accounting? – Quora
www.quora.com/What-is-the-importance-of-social-accounting

Social Accounting: An Emerging Career Path for …
cce.assumption.edu/social-accounting-emerging-field

Cost driver External links:

Cost driver — AccountingTools
www.accountingtools.com/articles/2017/5/4/cost-driver

What is Cost Driver | IGI Global
www.igi-global.com/dictionary/cost-driver/6021

Going concern External links:

Going Concern – Investopedia
www.investopedia.com/terms/g/goingconcern.asp

IN Going Concern Endorsement (E-2655)
www.vuwriter.com/en/forms/2013-9/FM137947362500000010.html

A going concern (Book, 1993) [WorldCat.org]
www.worldcat.org/title/going-concern/oclc/32926598

Manufacturing sector External links:

[PDF]Title Manufacturing Sector Workplan 2017 18: …
www.hse.gov.uk/foi/internalops/og/og-0089.pdf

What is MANUFACTURING SECTOR – Black’s Law …
thelawdictionary.org/manufacturing-sector

Theory of constraints External links:

Theory of Constraints PPT | Inventory | Leadership
www.scribd.com/document/215332781/Theory-of-Constraints-PPT

Theory of Constraints Essay – 1716 Words – StudyMode
www.studymode.com/essays/Theory-Of-Constraints-61978.html

Theory of Constraints by Eliyahu M. Goldratt – Goodreads
www.goodreads.com/book/show/582174

Income statement External links:

Apple Inc. (AAPL) Income Statement – NASDAQ.com
www.nasdaq.com/symbol/aapl/financials

Income Statement Definition | Investopedia
www.investopedia.com/terms/i/incomestatement.asp

What is Gross Profit on the Income Statement?
www.thebalance.com/gross-profit-on-the-income-statement-357578

Direct costs External links:

SNP Indirect vs. Direct Costs – TN.Gov
www.tn.gov/education/article/snp-indirect-direct-costs

GSA Proposes New Rule Allowing Other Direct Costs into …
www.gsa.gov/node/82588

What are Direct Costs vs Indirect Costs? – Income\|Outcome
income-outcome.com/what-are-direct-costs-vs-indirect-costs

Fair value External links:

Fair Value Definition | Investopedia
www.investopedia.com/terms/f/fairvalue.asp

Accounting for Fair Value Measurement – ASC 820 – PwC
www.pwc.com/us/en/cfodirect/issues/fair-value.html

Fixed cost External links:

fixed cost – Everything2.com
www.everything2.com/title/fixed+cost

Financial statement External links:

Accounting Reports & Financial Statement Templates
quickbooks.intuit.com/accounting-reports

Financial Statement – TN.Gov
www.tn.gov/commerce/article/cont-financial-statement

[PDF]PERSONAL FINANCIAL STATEMENT PFS
www.ethics.state.tx.us/e-forms/e_pfs17.pdf

Debits and credits External links:

Debits and Credits – Normal Balances | AccountingCoach
www.accountingcoach.com/debits-and-credits/explanation/2

How to Understand Debits and Credits: 7 Steps (with Pictures)
www.wikihow.com/Understand-Debits-and-Credits

Debits and credits — AccountingTools
www.accountingtools.com/articles/2017/5/17/debits-and-credits

Factors of production External links:

The factors of production influence an item’s – Brainly.com
brainly.com/question/1327618

In economics, factors of production (inputs) are used in the production process to produce finished goods (outputs). The amounts of the inputs used determine the quantity of output according to a relationship called the production function. There are three basic resources or factors of production: land, labor, and capital. Some modern economists also consider entrepreneurship or time a factor of production.
Reference: en.wikipedia.org/wiki/Factors_of_production

Factors of Production Flashcards | Quizlet
quizlet.com/1791410/factors-of-production-flash-cards

Forensic accounting External links:

Veriti Consulting LLC – Forensic Accounting
veriticonsulting.com

Forensic Accounting legal definition of Forensic Accounting
legal-dictionary.thefreedictionary.com/Forensic+Accounting

Rosenfarb LLC | Forensic Accounting and Valuation …
www.rosenfarb.com

Positive accounting External links:

Positive Accounting Solutions, LLC, Home.
www.positiveaccountingsolutions.com

Positive Accounting Ltd – Home | Facebook
www.facebook.com/posacc

Cost accounting External links:

Cost accounting (Book, 1994) [WorldCat.org]
www.worldcat.org/title/cost-accounting/oclc/27681554

Cost Accounting – Investopedia
www.investopedia.com/terms/c/cost-accounting.asp

Cost Accounting – AbeBooks
www.abebooks.com/book-search/title/cost-accounting

Matching principle External links:

matching principle definition | Dictionary | AccountingCoach
www.accountingcoach.com/terms/M/matching-principle

Matching Principle – Accounting Simplified
business-accounting-guides.com/matching-principle

Tax accounting External links:

Tax Accounting Jobs – Search Tax Accounting Job …
www.monster.com/jobs/q-tax-accounting-jobs.aspx

Tax Accounting – Investopedia
www.investopedia.com/terms/t/tax-accounting.asp

General ledger External links:

General Ledger Account Titles | Procurement Services
procurement.ku.edu/general-ledger-account-titles

[PDF]General Ledger Software – ERP Accounting – Open …
www.osas.com/media/1636/gl-trav11-spec.pdf

US Standard General Ledger (USSGL) – Bureau of the …
www.fiscal.treasury.gov/fsreports/ref/ussgl/ussgl_home.htm

Activity Based Costing External links:

Activity Based Costing: ABC Examples explained …
www.business-case-analysis.com/activity-based-costing.html

Activity Based Costing Ch. 17 Flashcards | Quizlet
quizlet.com/32628484/activity-based-costing-ch-17-flash-cards

TruCosting – Activity Based Costing
www.trucosting.com

Notes to the financial statements External links:

Notes to the Financial Statements- Reporting …
fmx.cpa.texas.gov/fmx/pubs/afrrptreq/notes

[PDF]Notes To The Financial Statements – chenxin.store
chenxin.store/notes/to/notes_to_the_financial_statements.pdf

[DOC]Notes to the financial statements: Note 20
www.finance.gov.au/sites/default/files/10-notes-20-to-26.doc

Cash flow statement External links:

[PDF]CASH FLOW STATEMENT – Normangee State Bank
normangeestatebank.com/pdf/Cash-Flow-Statement.pdf

MSFT Annual Cash Flow Statement – Microsoft Corp. …
www.marketwatch.com/investing/stock/msft/financials/cash-flow

Cash Flow Statement | Format | Example | Sections
accountingexplained.com/financial/statements/cash-flow-statement

Management report External links:

What is a management report? | Reference.com
www.reference.com/business-finance/management-report-a245d6e01dce02ce

Mayor’s Management Report (MMR) – New York City
www1.nyc.gov/site/operations/performance/mmr.page

Fleet Vehicle Management Report | Fleetmatics
www.fleetmatics.com/reveal/fleet-management-reports

Indirect costs External links:

Direct vs. Indirect Costs: Classifying Business Expenses
www.businessnewsdaily.com/5498-direct-costs-indirect-costs.html

Direct and Indirect Costs | Admissions and Financial Aid
enrollment.rochester.edu/financial-aid/costs

Admission: Direct and Indirect Costs | Beloit College
www.beloit.edu/admission/afford/costs

UK Police External links:

UK Police Discover Marijuana Plants, Hilarity Ensues | Time
time.com/4852756/uk-police-marijuana-plants

Accounting period External links:

Change in Accounting Period – IRS Tax Map
taxmap.irs.gov/taxmap/ts0/changeinaccounting_o_1bf50f6f.htm

Accounting Period – Investopedia
www.investopedia.com/terms/a/accountingperiod.asp

Chartered Institute of Management Accountants External links:

My CIMA Login – Chartered Institute of Management Accountants
secure.cimaglobal.com/Login

Chartered Institute of Management Accountants
www.cimanigeria.com/exemptions.html

Chartered Institute of Management Accountants
cimanigeria.com/press.htm

Accounting standards External links:

Sustainability Accounting Standards Board
www.sasb.org

[PDF]Statement of Financial Accounting Standards No. …
www.fasb.org/resources/ccurl/770/425/fas116.pdf

FASB Accounting Standards Codification®
asc.fasb.org

Historical cost External links:

[PDF]Historical Cost Indexes
www.rsmeansonline.com/references/unit/refpdf/hci.pdf

Historical cost — AccountingTools
www.accountingtools.com/articles/what-is-historical-cost.html

Historical Cost – Investopedia
www.investopedia.com/terms/h/historical-cost.asp

Economic Value Added External links:

EVA – Economic Value Added
eva.com

Using Economic Value Added (EVA) to Evaluate …
cerritos.instructure.com/courses/14977/modules/items/147747

EVA( Economic value added) – Home | Facebook
www.facebook.com/EvaEconomicValueAdded

Accounting research External links:

Accounting Research Online – KPMG
workspaces.amr.kpmg.com/aroextpub/AlexExternalApp

Accounting Research Manager – Official Site
www.accountingresearchmanager.com

2017 BYU Accounting Research Symposium
marriottschool.byu.edu/event/symposium2017/paper

Management accounting External links:

Title Management Accounting – scribd.com
www.scribd.com/document/314459484/Title-Management-Accounting

Management accounting (Book, 2003) [WorldCat.org]
www.worldcat.org/title/management-accounting/oclc/48221475

Management Accounting Careers | Accounting.com
www.accounting.com/careers/management-accounting

UK tax year External links:

Key Dates for the UK Tax Year – Taxback.com
www.taxback.com/blog/key-dates-for-uk-tax-year

Balanced Scorecard External links:

Balanced Scorecard Flashcards | Quizlet
quizlet.com/71467614/balanced-scorecard-flash-cards

Balanced Scorecard – Official Site
www.balancedscorecard.org

Advantages of a Balanced Scorecard | Chron.com
smallbusiness.chron.com/advantages-balanced-scorecard-59821.html

Statement of changes in equity External links:

Statement of Changes in Equity : OpenReference
orwiki.org/t:CSCE

[PDF]Group statement of changes in equity – Tesco PLC
www.tescoplc.com/media/264174/tescoar16_changesinequity.pdf

Cost management External links:

Army Cost Management (ACM) Portal
acm.army.mil

What is cost management? – Definition from WhatIs.com
whatis.techtarget.com/definition/cost-management

[PDF]Cost Management Plan Template – Arkansas
pmstats.dis.arkansas.gov/Meth/23-Cost Management Plan Template.pdf

Trial balance External links:

Accounting Trial Balance Example and Financial …
content.moneyinstructor.com/1499/trialbalance.html

Trial balance report (LedgerTrialBalance) [AX 2012]
technet.microsoft.com/en-us/library/aa589532.aspx

Trial Balance – Video | Investopedia
www.investopedia.com/video/play/trial-balance/

International Federation of Accountants External links:

Comments of International Federation of Accountants on …
www.sec.gov/rules/proposed/s74902/mapendergast1.htm

International Federation of Accountants – Home | Facebook
www.facebook.com/InternationalFederationOfAccountants

International Federation of Accountants (IFAC) – Google+
plus.google.com/101519788314738004877

Annual report External links:

SEC.gov | Annual Report
www.sec.gov/fast-answers/answers-annrephtm.html

Annual Reports | Investors Title
www.invtitle.com/investors-annual-reports

International Financial Reporting Standards External links:

International Financial Reporting Standards – IFRS
www.investopedia.com/terms/i/ifrs.asp

Governmental accounting External links:

Master of Accountancy in Governmental Accounting …
www.business.rutgers.edu/govmaccy

ERIC – Governmental Accounting: Comprehensive …
eric.ed.gov/?id=ED435300

Governmental Accounting: Fundamental Principles …
www.bna.com/Governmental-Accounting-Principles-p9448

Cost of goods sold External links:

How To Calculate Cost of Goods Sold – The Balance
www.thebalance.com/how-to-calculate-cost-of-goods-sold-397501

Form 1125 A, Cost of Goods Sold | Internal Revenue Service
www.irs.gov/forms-pubs/form-1125-a-cost-of-goods-sold

Cost Of Goods Sold – COGS Definition | Investopedia
www.investopedia.com/terms/c/cogs.asp

Luca Pacioli External links:

Luca Pacioli: Father of Accounting – YouTube
www.youtube.com/watch?v=OoTc3wLTqkk

Luca Pacioli – The Mathematics Genealogy Project
www.genealogy.math.ndsu.nodak.edu/id.php?id=126888

Luca Pacioli Professional Services – Home | Facebook
www.facebook.com/LPPS.com.ng

Convergence of accounting standards External links:

Video on the Convergence of Accounting Standards (US …
ed.ted.com/on/xukXRjId

Fund accounting External links:

What is Fund Accounting? definition and meaning
www.investorwords.com/6825/fund_accounting.html

[PDF]FUND ACCOUNTING INTRODUCTION FUND …
www.memphistn.gov/Portals/0/pdf_forms/fy2013_adopted_op/fund.pdf

Constant purchasing power accounting External links:

Constant Purchasing Power Accounting | Gulf Writing
gulfwriting.com/template/constant-purchasing-power-accounting

Constant purchasing power accounting | CourseNotes
www.course-notes.org/taxonomy/term/1054408

Service management External links:

Decisiv Service Management Platform
dsmp.decisiv.net

IT Service Management | Availability Management | Optanix
www.optanix.com

Franchise Field Service Management Software – ServiceBridge
www.servicebridge.com

Balance sheet External links:

Balance Sheet – Investopedia
www.investopedia.com/terms/b/balancesheet.asp

Balance Sheet | CENTURY 21
www.century21.com/definition/balance-sheet

Accounting Goodwill – Analyzing a Balance Sheet
www.thebalance.com/goodwill-on-the-balance-sheet-357278

Auditor’s report External links:

Independent Auditor’s Report – Jamestown C-1 School
www.jamestown.k12.mo.us/quick-updates/independentauditorsreport

The Auditor’s Report E-newsletter | Mass.gov
www.mass.gov/the-auditors-report-e-newsletter

Read past editions of The Auditor’s Report | Mass.gov
www.mass.gov/lists/read-past-editions-of-the-auditors-report

Management Accounting Principles External links:

Management accounting principles (Book, 1965) …
www.worldcat.org/title/management-accounting-principles/oclc/244178

Management accounting principles (Book, 1997) …
www.worldcat.org/title/management-accounting-principles/oclc/221798746

Categories: Documents