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La Finanza nel governo dell'azienda / a cura di Michele Galeotti
La Finanza nel governo dell'azienda / a cura di Michele Galeotti
Pubbl/distr/stampa Milano : Apogeo, c2007 (stampa 2008)
Descrizione fisica 288 p. ; 24 cm
Disciplina 658.1511
Altri autori (Persone) Galeotti, Michele
Collana Idee & strumenti
Apogeo education
ISBN 9788850327638
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ita
Record Nr. UNISALENTO-991003450519707536
Milano : Apogeo, c2007 (stampa 2008)
Materiale a stampa
Lo trovi qui: Univ. del Salento
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Finanza per i manager / Javier Estrada
Finanza per i manager / Javier Estrada
Autore Estrada, Javier
Pubbl/distr/stampa Milano : Pearson education, 2006
Descrizione fisica xviii, 362 p. ; 25 cm
Disciplina 658.1511
Soggetto topico Investimenti
Aziende - Portafoglio - Gestione
ISBN 8871923278
9788871923277
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ita
Record Nr. UNISALENTO-991003434969707536
Estrada, Javier  
Milano : Pearson education, 2006
Materiale a stampa
Lo trovi qui: Univ. del Salento
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Finanza per manager / [Richard Luecke]
Finanza per manager / [Richard Luecke]
Autore Luecke, Richard
Pubbl/distr/stampa Milano : Etas, c2004
Descrizione fisica xii, 210 p. ; 21 cm
Disciplina 658.1511
Collana Harvard business essentials
Soggetto topico Finanza aziendale
ISBN 8845301214
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ita
Record Nr. UNISALENTO-991002358679707536
Luecke, Richard  
Milano : Etas, c2004
Materiale a stampa
Lo trovi qui: Univ. del Salento
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Fundamentals of financial and managerial accounting / Kermit D. Larson, Charlene W. Spoede, Paul B.W. Miller
Fundamentals of financial and managerial accounting / Kermit D. Larson, Charlene W. Spoede, Paul B.W. Miller
Autore Larson, Kermit D
Pubbl/distr/stampa Burr Ridge [etc.] : Irwin, c1994
Descrizione fisica v. ; 29 cm
Disciplina 658.1511
Altri autori (Persone) Spoede, Charlene W
Miller, Paul B. W
Soggetto topico Aziende - Contabilità
ISBN 9780256158618
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISALENTO-991000441039707536
Larson, Kermit D  
Burr Ridge [etc.] : Irwin, c1994
Materiale a stampa
Lo trovi qui: Univ. del Salento
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Game Theory in Management Accounting [[electronic resource] ] : Implementing Incentives and Fairness / / edited by David Mueller, Ralf Trost
Game Theory in Management Accounting [[electronic resource] ] : Implementing Incentives and Fairness / / edited by David Mueller, Ralf Trost
Edizione [1st ed. 2018.]
Pubbl/distr/stampa Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018
Descrizione fisica 1 online resource (XIII, 450 p. 29 illus., 15 illus. in color.)
Disciplina 658.1511
Collana Contributions to Management Science
Soggetto topico Accounting
Bookkeeping 
Game theory
Operations research
Decision making
Accounting/Auditing
Financial Accounting
Game Theory
Operations Research/Decision Theory
ISBN 3-319-61603-X
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Part. 1. Setting Incentives for Managers: Incentive Compatibility, Similarity Rule, and Goal Congruence -- 2. Reflections on the Practical Applicability of Strategic Game Theory to Managerial Incentivation -- 3. Optimal Design of Incentive Contracts: Behavioural and Multi-Period Performance Measurement Aspects -- 4. Transfer Prices for Coordination under Decentralized Decision Making -- 5. Managerial Compensation, Investment Decisions, and Truthfully Reporting -- 6. Interorganizational Resource Sharing in Research and Development Alliances -- 7. Differences in Social Preferences: Are They Profitable for the Firm? -- 8.Applications and Potentials of Auction Theory in Management Accounting -- 9. The Use of Auction in Nurse Rostering -- Part 2: CooperativeModels – Models of Fairness and its Applications -- 10. Fair Distribution of Cooperation Gains in Supply Chains – A Justification Program from an Economic Point of View -- 11. The Pre-Kernel as a Fair Division Rule for some Cooperative Game Models -- 12. A Talmudic Approach to Bankruptcy Problems -- 13. Sharing the Costs of Access to a Set of Public Goods -- 14. The SD-prenucleolus for TU-Games: Coalitional Monotonicity and Core Stability -- 15. A Shapley Value for Games with Authorization Structure -- 16. Placing Joint Orders when Holding Costs are Negligible and Shortages are not Allowed -- 17. Corporation Tax Games: An Application of Linear Cost Games to Managerial Cost Accounting -- 18. Characteristics of the τ -value and the χ -value -- 19. The Usability and Suitability of Allocation Schemes for Corporate Cost Accounting.
Record Nr. UNINA-9910298201603321
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018
Materiale a stampa
Lo trovi qui: Univ. Federico II
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La gestione strategica dei costi : contabilità direzionale e vantaggio competitivo / John K. Shank, Vijay Govindarajan ; prefazione e postfazione di Alberto Bubbio
La gestione strategica dei costi : contabilità direzionale e vantaggio competitivo / John K. Shank, Vijay Govindarajan ; prefazione e postfazione di Alberto Bubbio
Autore Shank, John K
Pubbl/distr/stampa Milano : Il sole 24 ore libri, c1996
Descrizione fisica xii, 327 p. ; 23 cm
Disciplina 658.1511
Altri autori (Persone) Govindarajan, Vijayauthor
Bubbio, Alberto
Collana Impresa
Soggetto topico Costi di produzione - Contabilità
ISBN 8871876512
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ita
Record Nr. UNISALENTO-991000549469707536
Shank, John K  
Milano : Il sole 24 ore libri, c1996
Materiale a stampa
Lo trovi qui: Univ. del Salento
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Guida al bilancio d'esercizio : contenuti e procedure, problemi contabili, civilistici e fiscali, soluzioni / ImerioFacchinetti
Guida al bilancio d'esercizio : contenuti e procedure, problemi contabili, civilistici e fiscali, soluzioni / ImerioFacchinetti
Autore Facchinetti, Imerio
Pubbl/distr/stampa Milano : Il Sole 24 Ore, 1998
Descrizione fisica XVI, 572 p. ; 24 cm
Disciplina 658.1511
Collana Il Sole 24 Ore. Norme e tributi. Contabilità e bilancio
ISBN 88-324-3409-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione ita
Record Nr. UNINA-990006888720403321
Facchinetti, Imerio  
Milano : Il Sole 24 Ore, 1998
Materiale a stampa
Lo trovi qui: Univ. Federico II
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Handbook of management accounting research / edited by Christopher S. Chapman, Anthony G. Hopwood, Michael D. Shields
Handbook of management accounting research / edited by Christopher S. Chapman, Anthony G. Hopwood, Michael D. Shields
Pubbl/distr/stampa Amsterdam [etc.] : Elsevier, 2007
Descrizione fisica 2 v. (paginazione varia) ; 26 cm
Disciplina 658.1511
Soggetto topico Aziende - Contabilità - Gestione
ISBN 978-0-08-044564-9 (Vol.1.)
978-0-08-044754-4 (Vol.2.)
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISA-990003000520203316
Amsterdam [etc.] : Elsevier, 2007
Materiale a stampa
Lo trovi qui: Univ. di Salerno
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Handbook of management accounting research / edited by Christopher S. Chapman, Anthony G. Hopwood, Michael D. Shields
Handbook of management accounting research / edited by Christopher S. Chapman, Anthony G. Hopwood, Michael D. Shields
Pubbl/distr/stampa Amsterdam [etc.] : Elsevier, 2007
Descrizione fisica v. ; 26 cm
Disciplina 658.1511
Altri autori (Persone) Chapman, Christopher S
Hopwood, Anthony G
Shields, Michael D
Soggetto topico Contabilità analitica - Teorie
Aziende - Contabilità - Gestione
ISBN 9780080445649 (v. 1)
9780080447544 (v. 2)
9780080554501 (v. 3)
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Record Nr. UNISALENTO-991003973889707536
Amsterdam [etc.] : Elsevier, 2007
Materiale a stampa
Lo trovi qui: Univ. del Salento
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Horngren's financial & managerial accounting : the managerial chapters / / Tracie Miller-Nobles, Brenda Mattison, Ella Mae Matsumura
Horngren's financial & managerial accounting : the managerial chapters / / Tracie Miller-Nobles, Brenda Mattison, Ella Mae Matsumura
Autore Miller-Nobles Tracie L.
Edizione [Fifth edition, global edition.]
Pubbl/distr/stampa Boston : , : Pearson, , [2016]
Descrizione fisica 1 online resource (894 pages) : color illustrations, photographs
Disciplina 658.1511
Soggetto topico Managerial accounting
ISBN 1-292-12500-4
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- Title Page -- Copyright Page -- About the Authors -- Contents -- Chapter 16 Introduction to Managerial Accounting -- Why Is Managerial Accounting Important? -- Financial Versus Managerial Accounting -- Management Accountability -- Today's Business Environment -- Ethical Standards -- How Do Service, Merchandising, and Manufacturing Companies Differ? -- Service Companies -- Merchandising Companies -- Manufacturing Companies -- How Are Costs Classified? -- Direct and Indirect Costs -- Product Costs -- Prime and Conversion Costs -- How Do Manufacturing Companies Determine the Cost of Manufactured Products? -- Calculating Cost of Goods Sold -- Calculating Cost of Goods Manufactured -- Flow of Costs Through the Inventory Accounts -- Calculating Unit Product Cost -- How Is Managerial Accounting Used in Service and Merchandising Companies? -- Calculating Cost per Service -- Calculating Cost per Item -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 17 Job Order Costing -- How Do Manufacturing Companies Use Job Order and Process Costing Systems? -- Job Order Costing -- Process Costing -- How Do Materials and Labor Costs Flow Through the Job Order Costing System? -- Materials -- Labor -- How Do Overhead Costs Flow Through the Job Order Costing System? -- Before the Period-Calculating the Predetermined Overhead Allocation Rate -- During the Period-Allocating Overhead -- At the End of the Period-Adjusting for Overallocated and Underallocated Overhead -- What Happens When Products Are Completed and Sold? -- Transferring Costs to Finished Goods Inventory -- Transferring Costs to Cost of Goods Sold -- How Is the Manufacturing Overhead Account Adjusted? -- Summary -- How Do Service Companies Use a Job Order Costing System? -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 18 Process Costing.
How Do Costs Flow Through a Process Costing System? -- Job Order Costing Versus Process Costing -- Flow of Costs Through a Process Costing System -- What Are Equivalent Units of Production, and How are They Calculated? -- Equivalent Units of Production -- Conversion Costs -- How Is a Production Cost Report Prepared? -- Production Cost Report-First Process-Assembly Department -- Production Cost Report-Second Process-Cutting Department -- What Journal Entries Are Required in a Process Costing System? -- Transaction 1-Raw Materials Purchased -- Transaction 2-Raw Materials Used in Production -- Transaction 3-Labor Costs Incurred -- Transaction 4-Additional Manufacturing Costs Incurred -- Transaction 5-Allocation of Manufacturing Overhead -- Transaction 6-Transfer from the Assembly Department to the Cutting Department -- Transaction 7-Transfer from Cutting Department to Finished Goods Inventory -- Transaction 8-Puzzles Sold -- Transaction 9-Adjust Manufacturing Overhead -- How Can the Production Cost Report Be Used to Make Decisions? -- APPENDIX 18A: Process Costing: First-In, First-Out Method -- How Is a Production Cost Report Prepared Using the FIFO Method? -- Comparison of Weighted-Average and FIFO Methods -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 19 Cost Management Systems: Activity-Based, Just-In-Time, and Quality Management Systems -- How Do Companies Assign And Allocate Costs? -- Single Plantwide Rate -- Multiple Department Rates -- How Is an Activity-Based Costing System Developed? -- Step 1: Identify Activities and Estimate Their Total Costs -- Step 2: Identify the Allocation Base for Each Activity and Estimate the Total Quantity of Each Allocation Base -- Step 3: Compute the Predetermined Overhead Allocation Rate for Each Activity -- Step 4: Allocate Indirect Costs to the Cost Object.
Traditional Costing Systems Compared with ABC Systems -- How Can Companies Use Activity-Based Management to Make Decisions? -- Pricing and Product Mix Decisions -- Cost Management Decisions -- Can Activity-Based Management Be Used in Service Companies? -- How Do Just-In-Time Management Systems Work? -- Just-In-Time Costing -- Recording Transactions in JIT -- How Do Companies Manage Quality Using a Quality Management System? -- Quality Management Systems -- The Four Types of Quality Costs -- Quality Improvement Programs -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 20 Cost-Volume-Profit Analysis -- How Do Costs Behave When There Is a Change in Volume? -- Variable Costs -- Fixed Costs -- Mixed Costs -- What Is Contribution Margin, and How Is It Used to Compute Operating Income? -- Contribution Margin -- Unit Contribution Margin -- Contribution Margin Ratio -- Contribution Margin Income Statement -- How Is Cost-Volume-Profit (CVP) Analysis Used? -- Assumptions -- Target Profit-Three Approaches -- Breakeven Point-A Variation of Target Profit -- CVP Graph-A Graphic Portrayal -- How Is CVP Analysis Used for Sensitivity Analysis? -- Changes in the Sales Price -- Changes in Variable Costs -- Changes in Fixed Costs -- What Are Some Other Ways CVP Analysis Can Be Used? -- Margin of Safety -- Operating Leverage -- Sales Mix -- Review -- Assess Your Progress -- Comprehensive Problem for Chapters 16-20 -- Critical Thinking -- Chapter 21 Variable Costing -- How Does Variable Costing Differ from Absorption Costing? -- Absorption Costing -- Variable Costing -- Comparison of Unit Product Costs -- How Does Operating Income Differ Between Variable Costing and Absorption Costing? -- Production Equals Sales -- Production Exceeds Sales -- Production Is Less Than Sales -- Summary.
How Can Variable Costing Be Used for Decision Making in a Manufacturing Company? -- Setting Sales Prices -- Controlling Costs -- Planning Production -- Analyzing Profitability -- Analyzing Contribution Margin -- Summary -- How Can Variable Costing Be Used for Decision Making in a Service Company? -- Operating Income -- Profitability Analysis -- Contribution Margin Analysis -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 22 Master Budgets -- Why Do Managers Use Budgets? -- Budgeting Objectives -- Budgeting Benefits -- Budgeting Procedures -- Budgeting and Human Behavior -- Are There Different Types of Budgets? -- Strategic and Operational Budgets -- Static and Flexible Budgets -- Master Budgets -- How Are Operating Budgets Prepared for a Manufacturing Company? -- Sales Budget -- Production Budget -- Direct Materials Budget -- Direct Labor Budget -- Manufacturing Overhead Budget -- Cost of Goods Sold Budget -- Selling and Administrative Expense Budget -- How Are Financial Budgets Prepared for a Manufacturing Company? -- Capital Expenditures Budget -- Cash Budget -- Budgeted Income Statement -- Budgeted Balance Sheet -- Budgeted Statement of Cash Flows -- How Can Information Technology Be Used in the Budgeting Process? -- Sensitivity Analysis -- Budgeting Software -- APPENDIX 22A: Budgeting for Merchandising Companies -- How Are Operating Budgets Prepared for a Merchandising Company? -- Sales Budget -- Inventory, Purchases, and Cost of Goods Sold Budget -- Selling and Administration Expense Budget -- How Are Financial Budgets Prepared for a Merchandising Company? -- Capital Expenditures Budget -- Cash Budget -- Budgeted Income Statement -- Budgeted Balance Sheet -- Budgeted Statement of Cash Flows -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 23 Flexible Budgets and Standard Cost Systems.
How Do Managers Use Budgets to Control Business Activities? -- Performance Reports Using Static Budgets -- Performance Reports Using Flexible Budgets -- Why Do Managers Use a Standard Cost System to Control Business Activities? -- Setting Standards -- Standard Cost System Benefits -- Variance Analysis for Product Costs -- How Are Standard Costs Used to Determine Direct Materials and Direct Labor Variances? -- Direct Materials Variances -- Direct Labor Variances -- How Are Standard Costs Used to Determine Manufacturing Overhead Variances? -- Allocating Overhead in a Standard Cost System -- Variable Overhead Variances -- Fixed Overhead Variances -- What Is the Relationship Among the Product Cost Variances, and Who Is Responsible for Them? -- Variance Relationships -- Variance Responsibilities -- How Do Journal Entries Differ in a Standard Cost System? -- Journal Entries -- Standard Cost Income Statement -- Review -- Assess Your Progress -- Critical Thinking -- Chapter 24 Responsibility Accounting and Performance Evaluation -- Why Do Decentralized Companies Need Responsibility Accounting? -- Advantages of Decentralization -- Disadvantages of Decentralization -- Responsibility Accounting -- What Is a Performance Evaluation System, and How Is It Used? -- Goals of Performance Evaluation Systems -- Limitations of Financial Performance Measurement -- The Balanced Scorecard -- How Do Companies Use Responsibility Accounting to Evaluate Performance in Cost, Revenue, and Profit Centers? -- Controllable Versus Noncontrollable Costs -- Responsibility Reports -- How Does Performance Evaluation in Investment Centers Differ From Other Centers? -- Return on Investment (ROI) -- Residual Income (RI) -- Limitations of Financial Performance Measures -- How Do Transfer Prices Affect Decentralized Companies? -- Objectives in Setting Transfer Prices.
Setting Transfer Prices.
Record Nr. UNINA-9910154949203321
Miller-Nobles Tracie L.  
Boston : , : Pearson, , [2016]
Materiale a stampa
Lo trovi qui: Univ. Federico II
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