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Record Nr. |
UNINA9910464618203321 |
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Autore |
Posluschny Peter |
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Titolo |
Kostenrechnung für die Gastronomie : mit Fallstudie aus der Unternehmensberatung / / von Dipl.-Volkswirt Peter Posluschny |
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Pubbl/distr/stampa |
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München, [Germany] : , : Oldenbourg Verlag, , 2013 |
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©2013 |
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ISBN |
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Edizione |
[Vierte, erweiterte und überarbeitete Auflage.] |
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Descrizione fisica |
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1 online resource (283 p.) |
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Collana |
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Managementwissen für Studium und Praxis |
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Disciplina |
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Soggetti |
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Caterers and catering - Accounting |
Caterers and catering - Management |
Cost accounting |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Front Matter -- 2 Aufbereitung der Gewinn- und Verlustrechnung -- 3 Kostenstellenrechnung -- 4 Wie wird eine Kostenträgerrechnung durchgeführt? -- 5 Deckungsbeitrags-, Zielkosten- und Prozesskostenrechnung -- 6 Kennziffern und Vorschläge zur Warenwirtschaft -- 7 Wie Sie Ihre Gewinnschwelle berechnen -- 8 Kostenkontrolle -- 9 Zusammenstellung der Formeln -- Back Matter |
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Sommario/riassunto |
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Der Titel ist ein Beitrag zur Gestaltung des Kostenmanagements in der Gastronomie: Der Leser eignet sich solide Kenntnisse der Kostenrechnung sowie die Anwendung der Instrumente der Kostenrechnung und -kontrolle in gastronomischen Betrieben an und setzt diese zugleich in der betrieblichen Praxis um. Die Kostenrechnung wird anhand einer begleitenden Fallstudie erläutert, die dem Gastronom mit konkreten Beispielen bei der Konzipierung und Verwirklichung eines eigenen Kostenmanagements behilflich ist. Zahlreiche Beispiele aus der Gastronomie, Übungsaufgaben und Umsetzungshilfen unterstützen den Lernprozess. Für die 4. Auflage wurden neue Beispiele und Übungsaufgaben aufgenommen. Zudem wurden Kapitel über die Grundlagen der Zielkosten- und Prozesskostenrechnung, über das Benchmarking und über die |
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Darstellung der Möglichkeiten einer prozessorientierten Kostenreduktion ergänzt. |
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2. |
Record Nr. |
UNINA9910824765003321 |
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Autore |
Reider Rob <1940-> |
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Titolo |
Effective operations and controls for the small privately held business / / Rob Reider |
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Pubbl/distr/stampa |
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Hoboken, N.J., : John Wiley & Sons, c2008 |
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ISBN |
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9786611134976 |
9781119197133 |
1119197139 |
9781281134974 |
128113497X |
9780470230671 |
0470230673 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (416 p.) |
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Disciplina |
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Soggetti |
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Small business - Management |
Private companies - Management |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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Effective Operations and Controls for the Small Privately Held Business; Contents; Preface; Checklist for Starting, Developing, Maintaining, and Improving Your Small Business; Acknowledgments; Chapter 1: Understanding the Small Business Environment; Understanding the Small Business; Small Business Management; Small Business Computerization; Operational Management Function; The Family Business; Basic Operating Formula; Why the Small Business Is in Existence; Businesses the Small Business Is Not In; Helpful Systems; Management Responsibility; Operating Areas to Be Addressed |
Economy, Efficiency, and EffectivenessThe Initial Survey; Chapter 2: Strategic Concepts; Strategy Development; Strategies for Competitive Advantage; Other Strategies to Exploit; Business Models; Front-End |
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Strategy Analysis; Overview of the Strategy Development Process; Some Basic Business Principles; Mental Models and Belief Systems; Situational Analysis: Planning Questions; Chapter 3: Planning and Budgeting: Identifying the Right Direction and Staying on the Path; Relationship between the Planning and Budgeting Process; Planning Process; Budgeting Defined |
Developing and Monitoring the BudgetNonmanufacturing Budgets; Conclusion; Chapter 4: Improving Customer Service; New-Customer Quest; Servicing Present Customers; Striving for Outstanding Customer Service; Golden Rule of Customer Service; Looking at Customer Service from a Fresh Perspective; Tips for Terrific Touchpoints; Tips for Avoiding Traps that Trip You Up; Tips for Watching Out for Traps; Making that Great Customer Service Last: Keep the Romance in the Relationship; Conclusion; Chapter 5: Cash Conversion; Cash Conversion Basics; Cash Conversion Objectives; Profitability versus Liquidity |
Chapter 6: Sales FunctionPurpose of the Sales Function; Sales Function in Business for Itself; Product Analysis; Sales and Product Controls; Sales Forecasts; Pricing Strategies; Methods of Sales; Methods of Compensation; Sales Information and Reporting Systems; Performing the Sales Function Analysis; Sales Function Desirable Practices; Conclusion; Chapter 7: Cost Considerations; Cost Classifications; Manufacturing versus Nonmanufacturing Costs; Activity-Based Costing Overview; Cost Elements; Cost Reduction Analysis: Traditional versus ABC; Customer Cost Concepts; Analysis of Cost Behavior |
ConclusionChapter 8: Accounting Operations: Functional Considerations; Accounting Function; Function Analysis; Choosing What to Analyze; Financial Reporting; Operational Analysis Survey Form; Analysis of Functional Costs; Developing Recommendations; Conclusion; Chapter 9: Operational Reporting Considerations; Small Business's Numbers; Financial and Operating Ratio Analysis; Key Operating Statistics; Conclusion; Chapter 10: Internal Controls for the Small Business; What Is Business Risk?; Internal Controls as Best Practices; Small Business Stakeholders; Internal Control Concepts |
Internal Control Objectives |
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Sommario/riassunto |
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Effective Operations and Controls for the Small Privately Held Business""Rob Reider is the ultimate 'on-target' consultant to the small business. Whether you are just starting out or have been in a small business for years, this book is a must-read. It is concise, clear, organized and addresses the management, financial, and personnel issues that confront and often destroy small business--eighty percent of all the businesses in America.""--Tom Torgerson, CPA, President, Torgerson AssociatesManagement and Financial Consultants""Dr. Reider's emphasis on first understanding th |
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