Management Accounting Best Practices: A Guide for the Professional Accountant

Index

Account reduction, 30

Activity-based costing, 199–209

Activity drivers, 203

Adjusted market pricing, 257–258

Adobe Acrobat, 80

Appraisal costs, 265–266

Audit, inventory, 164

Balanced scorecard, 222–224

Benchmarking, 224–226

Benefits administration outsourcing, 156–157

Best practices, budgeting, 29–35

Bill of materials accuracy, 187–188

Billing controls, 102–103

Biometric timeclock, 145

Bonus scale, 36

Bottleneck analysis, see Constraint

Breakeven point, 110–115

Budget

Best practices, 29–35

Cash, 9

Capital, 8, 24–25

Controls, 35–37

Cost of goods sold, 7, 17–18

Direct labor, 5–6, 13–15

Facilities, 8, 23

Financing, 27–28

Flex, 28–29

Interlocking, 1–10

Inventory, 4, 12

Marketing, 7, 19–20

Model, 10–

Overhead, 6, 16

Preloading, 32

Production, 3–4, 12–13

Purchasing, 5, 13–14

Research and development, 1–3, 23–24

Revenue, 3, 11, 38–40

Sales department, 7, 17–19

Staffing, 8, 21–22

Summary-level, 33

Throughput impact on, 37–43

Byproduct cost allocation, 213–216

Capital asset disposition form, 108

Capital expenditure

Budget, 8, 24–25, 44–68

Discounting, 60–62

Post-completion analysis, 65–67

Project ranking, 33

Proposal form, 62–64

Request form, 51–52

Strategy linkage, 50

Capital request form, 107

Cash

Collection acceleration, 81–82

Forecast, 9–10

Receipt controls, 103–104

Cash-on-delivery payment terms, 89

Chart of accounts, 271

Collection

Agencies, 89–90

Call optimization, 82–83, 85–86

Legal action, 90–91

Constraint

Cost, 45–47

Identification, 47–49

Investment in, 49

Sales funnel, ...