Gesch Ftszweckgebundene Bewertungskonzeptionen In Der Externen Rechnungslegung Von Unternehmen
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Gesch Ftszweckgebundene Bewertungskonzeptionen In Der Externen Rechnungslegung Von Unternehmen
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Author : Christoph Kuhner
language : de
Publisher: Duncker & Humblot
Release Date : 2019
Gesch Ftszweckgebundene Bewertungskonzeptionen In Der Externen Rechnungslegung Von Unternehmen written by Christoph Kuhner and has been published by Duncker & Humblot this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Business & Economics categories.
Cost Determination
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Author : Joel S. Demski
language : en
Publisher: Wiley-Blackwell
Release Date : 1976
Cost Determination written by Joel S. Demski and has been published by Wiley-Blackwell this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Business & Economics categories.
Human Resource Accounting
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Author : Eric G. Flamholtz
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
Human Resource Accounting written by Eric G. Flamholtz and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.
Updating the book since its last publication in 1985, this new edition of the landmark work on human resource accounting has been substantially revised to reflect the current state of the field through the late 1990s. The economies of many nations are increasingly dominated by knowledge- or information-based sectors driven by highly trained and specialized personnel. Whereas physical capital was of the utmost economic importance in the past, the distinctive feature of the emerging post-industrial economies is an increasing reliance on human and intellectual capital. The growing importance of human capital as a determinant of economic success at both the macroeconomic and microeconomic levels dictates that firms need to adjust to this new economic reality. Specifically, if human capital is a key determinant for organizational success, then investment in the training and development of employees to improve performance is a critical component of this success. This broad socioeconomic shift underscores a growing need for measuring and analyzing human capital when making managerial and financial decisions. Yet important human resource decisions involving hiring, training, compensation, productivity and other matters are often made in the absence of specific information about the different costs and benefits of these particular choices. Human resource accounting is a managerial tool that can be used to gain this valuable information by measuring the costs of recruiting, hiring, compensating and training employees. It can be used to evaluate employee training programs, increase productivity, and improve managerial decision-making regarding promotions, transfers, layoffs, replacement and turnover. Case studies illustrate, for example: How an insurance company evaluated a training program for claims adjusters and found that it would return two dollars for every one dollar spent. How a human resources accounting study revealed that an electronics firm's losses from employee turnover equalled one year's new income, and how the company initiated a program to reduce turnovers. The third edition presents the current state of the art of human resource accounting by (1) examining the concepts and methods of accounting for people as human resources; (2) explaining the present and potential uses of human resource accounting for human resource managers, line managers and investors; (3) describing the research, experiments and applications of human resource accounting in organizations; (4) considering the steps involved in developing a human resource accounting system; and (5) discussing some of the remaining aspects of human resource accounting that require further research.
1998 Statement Of Financial Accounting Concepts
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Author : Financial Accounting Standards Board (FASB)
language : en
Publisher: Wiley
Release Date : 1998-09-07
1998 Statement Of Financial Accounting Concepts written by Financial Accounting Standards Board (FASB) and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-09-07 with Business & Economics categories.
The FASB Statements of Financial Accounting Concepts contains the full text of five of the six Statements of Financial Accounting Concepts issued to date. The existing concepts are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide selection of economic events to be recognized and measured for financial reporting. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish generally accepted Accounting Principles.
Measuring What People Know Human Capital Accounting For The Knowledge Economy
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1996-04-16
Measuring What People Know Human Capital Accounting For The Knowledge Economy written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-04-16 with categories.
This book explains why it is possible, in terms of economic theory, and feasible, from the perspective of accounting practices, to implement new human capital information and decision-making systems.
Human Capital Investment
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Author : Centre for Educational Research and Innovation
language : en
Publisher: Org. for Economic Cooperation & Development
Release Date : 1998
Human Capital Investment written by Centre for Educational Research and Innovation and has been published by Org. for Economic Cooperation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Business & Economics categories.
Investment in human capital is to the fore of debate and analysis in OECD countries about how to promote economic prosperity, fuller employment, and social cohesion. Individuals, organisations and nations increasingly recognise that high levels of know
New General Ledger In Sap Erp Financials
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Author : Eric Bauer
language : en
Publisher: SAP PRESS
Release Date : 2007
New General Ledger In Sap Erp Financials written by Eric Bauer and has been published by SAP PRESS this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Accounting categories.
Learn how best to implement the New General Ledger in SAP ERP Financials and how to maximize your organization's use of its vast functionalities. Using practical examples, the authors take you on a guided tour of the most important functions. First, you'll learn how to create the settings needed to define your ledgers. Then, you'll uncover sample solutions and customization tips for segment reporting and document splitting, as the authors show you the process of mapping a parallel accounting procedure using the ledger approach. A detailed chapter on migration answers burning questions such as: What tools are available? What issues should we be thinking about before migration? What levels of complexity should be weighed? How does the migration process really work? In short, this detailed reference provides you with everything you'll need to successfully migrate to New General Ledger. Based on the latest release, SAP ERP 6.0, this book is fully up-to-date as of the date of its publication.Highlights Include: * Design and Features of the Ledgers * Integration in Financial Accounting - Profit Center Accounting, Reposting in Controlling, Online Posting of Follow-Up Costs, Period-End Closing * Parallel Valuation - Basic Principles, Fixed Assets, Current Assets, Provisions * Document Splitting - Active and Passive Split, Special G/L Transactions, Periodic Processing * Migration - Activating New G/L, Migration Phase Model, SAP Service for Migration, Migration Scenarios, Migration Cockpit, Practical Reports
Portals To The Past And To The Future
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Author : Jürgen Seefeldt
language : en
Publisher:
Release Date : 2017
Portals To The Past And To The Future written by Jürgen Seefeldt and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Libraries categories.
The advent of the digital era has raised questions on the future course of library development. The challenge of maintaining a balance between their educational, cultural and service roles has presented libraries with new challenges - challenges which their rich and varied media holdings, modern technical infrastructure and information specialist competence well equip them to face. This fourth revised and updated English edition of "Portals to the Past and to the Future" by Jürgen Seefeldt and Ludger Syré, now in its fifth German edition, is an in-depth state-of-the art report on current German librarianship. Lavishly illustrated, the book traces the history of libraries in Germany, portrays the various types of library and cites many examples of the outstanding achievements of nationwide library cooperation in the Federal Republic of Germany. The reader will gain both a revealing insight into the cultural and educational policy underlying the German library system and an outline of the profession. Special attention has been paid to current developments such as the preservation and presentation of the common cultural heritage and the emergence of the digital library. This book has been translated not only into English but also into Arabic, Italian, Japanese, Spanish, Russian and Turkish and is now the standard work on libraries and librarianship in Germany. Because of the interest it has generated internationally, it was decided to publish the German and English versions of this new edition simultaneously. The book provides trainee librarians and non-librarians alike with a clear picture of the way in which libraries were able to cooperate in the aftermath of the Second World War to overcome the vagaries of the federal system and create an effective decentralized library network more than a match for the challenges of the third millennium.
Handbuch Der Praktischen Unternehmensf Hrung
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Author : Andreas Lauterburg
language : de
Publisher: Versus Verlag
Release Date : 2023-03-27
Handbuch Der Praktischen Unternehmensf Hrung written by Andreas Lauterburg and has been published by Versus Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-27 with Business & Economics categories.
In spritzig-kritischer Manier umkreist der Autor die Grundsätze der praktischen Unternehmensführung. Dass er lange Jahre als Dozent gewirkt hat, kommt dem Buch ebenso zugute wie seine Erfahrungen in der rauen Welt an der Spitze von Unternehmen verschiedener Branchen. So werden ganz spezifisch gewisse Themen, von denen er kraft seiner Erfahrung weiss, dass sie zwar wichtig sind, aber in Lehre, Literatur und Alltag gemeinhin stiefmütterlich behandelt werden, vertieft besprochen, wie der praktische Nutzen der Differenz von kalkulatorischer und buchhalterischer Abschreibung oder die Bedeutung der Eignerstrategie. Andere Themen, über die es bereits einige Literatur gibt, werden – immer aus der Sicht von Führungspersonen, die tagtäglich damit zu tun haben – umrissen und auf ihre Stolperfallen hin kritisch beleuchtet, wie beispielsweise zwischenmenschliche Kommunikation, Finanzierung wachsender Unternehmen, Führen in ausserordentlichen Lagen oder Verhandlungsmethodik. Das besondere Anliegen des Autors, die Planung und die Erfolgskontrolle in der Unternehmensführung, werden akribisch und mit vielen Praxisbezügen aus strategischer und aus operativer Perspektive beschrieben. Wer den Prozessschritten und den Gewichtungen, wie sie hier empfohlen werden, folgt, deren oder dessen Erfolg steht nichts mehr im Weg.
The Oxford Handbook Of International Antitrust Economics
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Author : Roger D. Blair
language : en
Publisher: Oxford Handbooks
Release Date : 2015
The Oxford Handbook Of International Antitrust Economics written by Roger D. Blair and has been published by Oxford Handbooks this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Business & Economics categories.
More than any other area of regulation, antitrust economics shapes law and policy in the United States, the Americas, Europe, and Asia. In a number of different areas of antitrust, advances in theory and empirical work have caused a fundamental reevaluation and shift of some of the assumptions behind antitrust policy. This reevaluation has profound implications for the future of the field. The Oxford Handbook of International Antitrust Economics has collected chapters from many of the leading figures in antitrust. In doing so, this two volume Handbook provides an important reference guide for scholars, teachers, and practitioners. However, it is more than a merely reference guide. Rather, it has a number of different goals. First, it takes stock of the current state of scholarship across a number of different antitrust topics. In doing so, it relies primarily upon the economics scholarship. In some situations, though, there is also coverage of legal scholarship, case law developments, and legal policies. The second goal of the Handbook is to provide some ideas about future directions of antitrust scholarship and policy. Antitrust economics has evolved over the last 60 years. It has both shaped policy and been shaped by policy. The Oxford Handbook of International Antitrust Economics will serve as a policy and research guide of next steps to consider when shaping the future of the field of antitrust.
