1.

Record Nr.

UNINA9910787115003321

Autore

Giroux Gary A.

Titolo

Executive compensation : accounting and economic issues / / Gary Giroux

Pubbl/distr/stampa

New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2015

ISBN

1-60649-879-7

Edizione

[First edition.]

Descrizione fisica

1 online resource (212 p.)

Collana

Financial accounting and auditing collection, , 2151-2817

Disciplina

658.4072

Soggetti

Executives - Salaries, etc

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Part of: 2014 digital library.

Nota di bibliografia

Includes bibliographical references (pages 187-190) and index.

Nota di contenuto

Introduction to executive compensation -- Compensation basics -- Accounting for executive pay -- Historical perspective on executive pay -- Economic theory -- International comparisons  -- The future of executive compensation -- Appendix 1. Microsoft proxy disclosures, 2013 -- Appendix 2. Microsoft 10-K stock compensation disclosures, 2013 -- Appendix 3. Pfizer 10-K disclosures, 2012 -- Timeline -- Glossary -- Notes -- References -- Index.

Sommario/riassunto

The chief executive officer (CEO) of a corporation and his or her executive team are responsible for the management of the business and its continued operating and financial success. The CEO and executive team are almost always highly compensated and the relative total compensation has mushroomed over time. Most of the compensation now is designed to be performance-based, but leading to charges that executives have incentives to manipulate corporate earnings and stock price in the short-term for their own self interests. The compensation at some companies became so egregious (Enron and other tech-bubble failures or Citigroup and other banks during the subprime meltdown) that compensation again became a major public policy issue subject to federal regulation. (Popular outrage and calls for government action against well-paid CEOs has been common at least since the 1930s.)



2.

Record Nr.

UNINA9910819450903321

Autore

Davis Robert A. <1947->

Titolo

Demand-driven inventory optimization and replenishment : creating a more efficient supply chain / / Robert A. Davis

Pubbl/distr/stampa

Hoboken, New Jersey : , : Wiley, , [2013]

©2013

ISBN

1-118-74784-4

1-118-58571-2

Edizione

[1st ed.]

Descrizione fisica

1 online resource (250 p.)

Collana

Wiley & SAS business series

Classificazione

BUS019000

Disciplina

658.7/87

Soggetti

Business logistics

Inventory control

Delivery of goods - Management

Customer services - Management

Supply and demand

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Demand-Driven Inventory Optimization and Replenishment Creating a More Efficient Supply Chain; Contents; Foreword; Preface; Acknowledgments; CHAPTER 1 Creating Demand-Driven Supply; THE PATH TO DEMAND-DRIVEN SUPPLY; SHIFTING FROM SUPPLY-DRIVEN TO DEMAND-DRIVEN METHODOLOGIES; So You Think You Can Do Better?; MOVING TO A DEMAND-DRIVEN SUPPLY; CREATING MY ISLAND OF EFFICIENCY; WHAT IS AN ISLAND OF EFFICIENCY?; The Intended Island of Efficiency; The Unintended Island of Efficiency; NOTES; CHAPTER 2 Achieving Timely and Accurate Responses to Customer Demand; PUSH AND PULL SUPPLY CHAINS

ENTER TOYOTA AND THE KANBAN SYSTEMFROM KANBAN TO JUST-IN-TIME PRODUCTION; WHAT IS NEEDED FOR A JIT SYSTEM TO WORK EFFICIENTLY?; A BROADER VIEW OF JIT/KANBAN IN ACTION; THE KNOWN DEMAND BECOMES THE PREDICTABLE DEMAND; THE JIT PRODUCTION SUPPLY CHAIN WEAKNESSES BECOME AMPLIFIED IN THE DISTRIBUTION CHAIN; SOME DISTRIBUTION ISSUES; THE CUSTOMER PUSHES BACK; THE SQUEEZE IS ON; CREATING AN EFFICIENT SUPPLY



CHAIN USING JIT FUNCTIONALITY; PUSH-PULL TIPPING POINTS; IN SEARCH OF TRUE DEMAND; NOTES; CHAPTER 3 Just-in-Time and Enterprise Resource Planning Rise Together; DENORMALIZED TABLES

SEQUENTIAL OPTIMIZATIONUPSTREAM SERVICE LEVELS; ACCUMULATED DEMAND VARIANCE; MULTIPLE HIERARCHIES OF SERVICE LEVEL REQUIREMENTS; THE EFFECTS OF ERP SHORTCOMINGS; The Result of Performing High-Powered Analytics and Optimization with Normalized Tables; SHIFTING COSTS ON A BALANCE SHEET; MOVING THE FOCUS AWAY FROM INVENTORY TO REPLENISHMENT; Segmentation; Monitoring; Reacting; THE LONG TAIL; MAKING MISTAKES FASTER; WORKING WITH ONE HAND TIED BEHIND YOUR BACK; SO, HERE WE ARE; NOTES; CHAPTER 4 How Does Days of Supply Wreak Havoc on the Supply Chain?; RULE-OF-THUMB DAYS/WEEKS OF SUPPLY EXPOSED

INEFFICIENCIES OF RULE-OF-THUMB DAYS OF SUPPLYTURNING DAYS OF SUPPLY ON ITS HEAD; CREATING THE EFFICIENCY ENVELOPE; THE JOURNEY, SO FAR; NOTES; CHAPTER 5 What Will You Accomplish with Inventory Optimization?; HOW DOES INVENTORY OPTIMIZATION IMPROVE THE ERP SYSTEMS?; DEVELOPMENT OF THE INVENTORY POLICIES AND REPLENISHMENT PLANS; THE NETWORK STRUCTURE; THE SERVICE LEVEL; THE LEAD TIME AND LEAD-TIME VARIANCE; ORDERING RULES; DEMAND; DEVELOPING POLICY OUTPUTS; The Single Echelon; The Two-Echelon Distributions; The Multi-Echelon Distribution with Replenishment

CHAPTER 6 Fitting Unlimited Optimization into a Constraining WorldTHE PRESENT STATE OF AFFAIRS IN REPLENISHMENT PLANNING; HOW ALERTS TAKE ON MORE SIGNIFICANCE WHEN CUSTOMER SERVICE IS PARAMOUNT; TIME; SPACE; THE COMINGLING OF DEMAND; THE SHORT SUPPLY OR ALLOCATED PRODUCT; WHERE DOES "OPTIMIZED" REPLENISHMENT NEED TO GO IN ORDER TO ENCOMPASS THE ENTIRE DISTRIBUTION CHAIN?; THE UPSTREAM REACTION; MOVING UPSTREAM REACTIONS INTO REAL REPLENISHMENT; Turn Volume versus Promotional Volume; The Single-Source/Single-Delivery/Short-Term Event; The Single-Source/Single-Delivery/Long-Term Event

The Multi-Source/Multi-Delivery/Single Event

Sommario/riassunto

"Use demand driven optimized inventory and replenishment to overcome your supply chain weaknesses, and deliver business-maximizing resultsReviewing the fundamentals of inventory optimization so that you can attain a demand-driven supply, Demand-Driven Inventory Optimization and Replenishment provides a business look at why present inventory systems sub-optimize the supply chain and faulty replenishment processes lead to wasted time and effort. Straightforward and clearly written, this book allowsreaders to come away with a good understanding of why optimized inventory and replenishment helps overcome in-system weaknesses and deliver results.  Discusses how multi-echelon inventory optimization and replenishment enables installed systems to go from a sequential, "islands of efficiency" approach to a systematic distribution system working as a complete network  Provides case studies throughout  Reveals how optimized inventory and replenishment delivers results across industry verticals  With a historical view of the three major supply chain efforts of the last thirty years, this book discusses mathematical shortcuts set up in the transitional and supply chain management systems that make it very difficult for companies to attain supply chain excellence"--