Inventory accounting : a comprehensive guide
Steven M. Bragg
| Year of publication: |
c2005
|
|---|---|
| Authors: | Bragg, Steven M. |
| Publisher: |
Hoboken, N.J : John Wiley & Sons |
| Subject: | Lagermanagement | Warehouse management | Rechnungswesen | Accounting |
| Description of contents: | Table of Contents [gbv.de] |
| Extent: | Online-Ressource (xi, 243 p) ill 24 cm |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | Includes index Inventory Accounting: A Comprehensive Guide; Contents; Preface; About the Author; Chapter 1: Inventory Data Collection; 1-1 Introduction; 1-2 Bar Coding; 1-3 Wireless Data Transmission; 1-4 Radio Frequency Identification (RFID); 1-5 Document Imaging; 1-6 Electronic Data Interchange; 1-7 Specialized Forms of Inventory Data Collection; 1-8 Backflushing; 1-9 Summary of Data Collection Techniques; Chapter 2: Inventory and Manufacturing Systems; 2-1 Introduction; 2-2 The Simplified Manufacturing System; 2-3 A Description of the MRP II System; 2-4 The Importance of Databases in an MRP II System 2-5 A Description of Just-in-Time Systems2-6 Impact on Waste Costs; 2-7 Impact on Overhead Costs; 2-8 Costing Allocation Differences Between a JIT and Traditional System; 2-9 Backflushing in a JIT System; Chapter 3: Inventory Control Systems; 3-1 Introduction; 3-2 What Is an Inventory Control System?; 3-3 Inventory in Transit; 3-4 Inventory Stocking; 3-5 Inventory Storage; 3-6 Off-Site Inventory Storage; 3-7 Obsolete Inventory; 3-8 Scrap Inventory; 3-9 Inventory Costing; 3-10 Billing of Shipped Goods; 3-11 Inventory Transactions; Chapter 4: Inventory Fraud; 4-1 Introduction 4-2 Who Commits Inventory Fraud4-3 Change Labor Routing Assumptions; 4-4 Change Bill of Material Components; 4-5 Change Normal Scrap Assumptions; 4-6 Alter Unit Costs; 4-7 Increase Value-Added Inventory; 4-8 Ignore Obsolete Inventory; 4-9 Change the Components of the Overhead Cost Pool; 4-10 Change the Basis for Overhead Allocation; 4-11 Overallocate Overhead Costs; 4-12 Shift Cost Allocations Away from Nonproduction Departments; 4-13 Change Inventory Valuation Methods; 4-14 Record Sales Through Bill-and-Hold Transactions; 4-15 Accrue Costs to Specific Jobs for Periodic Payments 4-16 Allocate Extra Costs to Specific Jobs4-17 Alter the Period-End Cutoff Date; 4-18 Delay Backflushing Adjustments; 4-19 Record the Cost of Customer-Owned Inventory; 4-20 Steal Inventory; Chapter 5: Inventory Measurements and Internal Reports; 5-1 Introduction; 5-2 Percentage of New Parts Used in New Products; 5-3 Percentage of Existing Parts Reused in New Products; 5-4 Bill of Material Accuracy; 5-5 Item Master File Accuracy; 5-6 On-Time Parts Delivery Percentage; 5-7 Incoming Components Correct Quantity Percentage; 5-8 Percentage of Receipts Authorized by Purchase Orders 5-9 Percentage of Purchase Orders Released with Full Lead Time5-10 Putaway Accuracy; 5-11 Putaway Cycle Time; 5-12 Scrap Percentage; 5-13 Average Picking Time; 5-14 Picking Accuracy for Assembled Products; 5-15 Average Picking Cost; 5-16 Order Lines Shipped per Labor Hour; 5-17 Shipping Accuracy; 5-18 Warehouse Order Cycle Time; 5-19 Inventory Availability; 5-20 Delivery Promise Slippage; 5-21 Average Back Order Length; 5-22 Dock Door Utilization; 5-23 Inventory Accuracy; 5-24 Inventory Turnover; 5-25 Percentage of Warehouse Stock Locations Utilized; 5-26 Storage Density Percentage 5-27 Inventory per Square Foot of Storage Space Electronic reproduction; Available via World Wide Web |
| ISBN: | 0-471-35642-5 ; 978-0-471-35642-4 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012673297