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Logistics Handbook
The Logistics Handbook encompasses all of the latest advances in warehousing and distribution. It provides invaluable "how to" problem-solving tools and techniques for all the ever-increasing logistical problems managers face -- making it the most complete and authoritative handbook to date. Special features include: * The most in-depth coverage of a wide range of topics, including information systems, benchmarking, and environmental issues * Contributions found nowhere else from the leading executives, consultants, and academics in the field, such as C. John Langley, James Heskett, and David Anderson * State of the art graphics * Information-packed appendixes of logistics publications and organizations This all-inclusive reference will enable the next generation of managers to thoroughly integrate their logistics operations at all levels -- strategic, structural, functional, and implementation -- into a comprehensive logistics strategy.
The History of Accounting (RLE Accounting)
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
The Use of Management Accounting Techniques by Canadian Small and Medium Sized Enterprises
Small and medium size enterprises (SME's) represent a large and important part of the Canadian economy. However, little is known about the extent to which Canadian SME's utilize contemporary management accounting techniques such as costing systems, budgets, responsibility centre reporting, and analysis for decision-making. We conducted in-depth field interviews at 11 Canadian SME's to: (1) determine the extent to which widely accepted management accounting techniques and tools are being adopted at SME's of various sizes and industries and (2) explore the underlying reasons why specific techniques are not being used. We find that of the 19 well-known management accounting techniques addressed in our interviews, only a small proportion are moderately or highly used by the participating companies. Moreover, we find that manufacturing companies in our study are considerably more likely to use certain techniques such as costing systems and responsibility centre reporting. We discuss the implications of our findings for management accounting educators, textbook authors, and developers of professional education programs.
Cost and Management
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