| Note on Absorption and Variable Costing
|
| Same as the above, but includes the distinction between absorption costing and variable costing, the advantages and disadvantages of each, the cause of a difference between income under the two approaches, the reason why there can be an overhead volume variance under absorption costing, but not under variable costing, and the impact of just-in-time (JIT) manufacturing operations on the differences between absorption and variable costing. |
| |
41
|
No
| | |
INT
|
Add
|
| Note on Accounting Principles and Depreciation
|
| Explains the nine fundamental accounting concepts (entity, dual aspect, money measurement, going concern, cost, realization, matching, conservatism, and materiality). Then discusses the rationale for depreciation in light of these concepts. |
| |
7
|
No
| | |
BEG
|
Add
|
Note on Activity-Based Costing
|
| Gives students the basics of ABC. Contains a detailed example for them to work while reading the note and a practice case study with a solution at the end of the note. |
| |
9
|
No
|
| For Profit |
| Healthcare Management |
| |
BEG
|
Add
|
| Note on Budget Formulation in Nonprofit Organizations
|
| Discusses the technical aspects of preparing a budget, and the fit of the budgetary process with a variety of other aspects of the organization. Begins by looking at the organizational and strategic context in which budgeting takes place, and distinguishes the mechanical aspects of budgeting from the behavioral ones. It then look at the mechanical aspects of building a budget, and concludes with a discussion of budgeting misfits—areas where the budgetary process does not work as well as it might because it does not fit well with other organizational systems or processes. Has a practice case with a solution at the end. |
| |
13
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
|
|
| Anthony, Robert N. |
| Young, David W. |
|
8
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
| Note on Capital Budgeting
|
| Discusses, payback period, net present value, and internal rate of return; the effect of taxes and how accelerated depreciation can turn a potentially unfavorable project into a favorable one; issues related to the choice of a discount rate, including the weighted cost of capital, and the weighted return on assets; techniques for incorporating risk into the analysis; the evaluation of non-quantitative considerations; and the link of the capital budgeting process to an organization’s authority and influence process. Has an appendix on the concept of present value, and a short practice case to help students solidify their understanding. |
| |
16
|
No
| |
| Finance/Financial Management |
| Management Control Systems |
|
INT
|
Add
|
|
| |
4
|
No
| | |
BEG
|
Add
|
| Note on Conflict Management
|
| Discusses the role of conflict in organizations, and the importance of managing it well if the organization is to learn as much about its environment as possible. |
| |
10
|
No
| |
| General Management |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Cultural Maintenance
|
| Defines and discusses the importance of organizational culture. Addresses how leaders can manage culture using a variety of levers available to them. |
| |
12
|
No
| |
| General Management |
| Organizational Behavior |
|
INT
|
Add
|
|
| |
19
|
No
| | |
BEG
|
Add
|
|
| |
7
|
No
| |
| General Management |
| Organizational Behavior |
|
BEG
|
Add
|
| Note on Financial Accounting in Nonprofit Organizations
|
| Discusses the basics of financial accounting, using examples of nonprofit organizations. Takes students through a simple example of building a small day care center from inception. Contains three practice cases of increasing levels of difficulty. Does not discuss fund accounting, which is contained in a different note. |
| |
37
|
No
| | |
INT
|
Add
|
| Note on Financial Management
|
| Discusses the choices that managers make about (a) the use of debt or equity to finance assets, (b) the structure of debt, (c) the role of profit as a financing vehicle, and (d) the management of cash, including the management of both the operating cycle and the financing cycle. Includes a discussion of the role of, and risk inherent in, leverage. |
| |
15
|
No
| |
| Finance/Financial Management |
|
INT
|
Add
|
| Note on Financial Statement Analysis
|
| Discusses (a) the role of ratios in financial statement analysis, including the four categories of ratios that typically are used (profitability, liquidity, asset management, long-term solvency) and how to calculate several ratios in each category; (b) the three standards that typically are used for comparison of ratios (industry, historical, and managerial), and their use for understanding of how an organization has managed its profitability, liquidity, assets, and long-term solvency; (c) the distinction between accounting and financial management issues, including the role of the notes to the financial statement; (d) the importance of leverage and its drawbacks, including the distinction between financial risk and business risk; (e) the role of profit, and its importance for financing fixed assets and providing the cash needed for growth; and (f) the general process for analyzing a set of financial statements, including making a strategic assessment, identifying accounting issues, and analyzing financial management issues. |
| |
38
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
| Note on Financial Surpluses in Nonprofit Organizations
|
| Discusses the four reasons why a nonprofit organization needs to earn a surplus: (1) to assist it to obtain the funds necessary to replace assets that wear out or become obsolete; (2) to finance the cash needs associated with a growth in revenues in conjunction with its charitable or nonprofit purposes; (3) to provide the funds necessary to expand and diversify its fixed assets as it expands its charitable activities; and (4) to protect it from fluctuations in revenues from year to year, and from general economic and other uncertainties surrounding its ongoing operations. |
| |
7
|
No
| |
| Finance/Financial Management |
|
INT
|
Add
|
| Note on Flexible Budgeting and Variance Analysis
|
| Discusses some important aspects of the measurement phase of the management control process: (1) the importance of aligning responsibility with control, (2) flexible budgeting, and (3) variance analysis. Has a simple, and easily understandable graphical explanation of variances, as well as the computation formulas. Also discusses the managerial uses and limitations of variances. Has a short practice case to help students solidify their understanding. |
| |
11
|
No
| |
| Management Control Systems |
|
BEG
|
Add
|
| Note on Forecasting Financial Statements
|
| Discusses some basic techniques for financial statement forecasting, two cash-related cycles (operating and financing), three financial management concepts (debt structure, leverage, and the role of profit), the distinction between financial risk and business risk, some issues related to financing fixed assets, some issues related to financing growth, cost behavior and its relationship to forecasting financial statements, the differential cost concept, techniques for undertaking alternative choice decisions concerning discontinuing a product line, several important principles associated with alternative choice decisions, the concept of contribution, and the structure of a contribution income statement. Has a short practice case to help students solidify their understanding. |
| |
22
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
| Note on Full and Differential Cost Accounting
|
| The discussion of full cost accounting includes a conceptual framework for thinking about full costs, how to prepare a full cost analysis, including a stepdown, and the impact of different choices on prices. The discussion of differential cost accounting includes an explanation of cost behavior, the differential cost concept, the dilemma of sunk costs, the strategic perspective of sunk costs, examples of keep/drop and make/buy alternative choice decisions, non-quantitative considerations, and the role of allocated overhead. |
| |
30
|
No
| | |
BEG
|
Add
|
| Note on Full and Differential Cost Accounting in Health Care
|
| The note discusses full cost accounting, its uses, and the managerial choices that are involved in setting up a full-cost accounting system. It then discusses differential cost accounting, addressing the nature of costs, defining several terms and concepts, and taking up the subject of cost-volume-profit (CVP) analysis. It then looks at CVP analysis in its most basic form. It also examines a variety of special considerations that can serve to complicate CVP analysis. Finally, the note discusses when differential costs should be used rather than full costs, and some of the complications in using them. |
| |
38
|
No
| | |
BEG
|
Add
|
|
| |
17
|
No
| | |
BEG
|
Add
|
|
| |
8
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
|
| |
13
|
No
|
| Nonprofit |
| Public Sector Management |
|
| General Management |
| Management Control Systems |
|
INT
|
Add
|
| Note on Intangible Assets and Corporate Strategy
|
| Presents a framework for assessing and analyzing an organization's intangible assets. Combines Porter's Five-Forces framework with a framework developed by the Financial Accounting Standards Board to provide students with an ability to put intangible assets into a strategic context. |
| |
15
|
No
| |
| Finance/Financial Management |
| General Management |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Leadership
|
| Discusses the 7 levers that leaders can use to guide their organizations toward high performance. Links leadership to Chester Barnard’s Functions of the Executive, and contrasts the 7 levers with the McKenzie Ss in the 7S-model.
|
| |
11
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Lean Operations
|
| Discusses the evolution of production systems, from Frederick Taylor to the present. Includes a discussion of the fundamentals of “lean production,” just-in-time production, Kanban production control systems, involvement of the workforce in improving operations, performance measurement, the Shingo Prize, and how the concepts can be applied to service organizations.
|
| |
12
|
No
| | |
BEG
|
Add
|
| Note on Management Accounting in Context
|
| Discusses management control system design, and its link to activities such as strategy formulation, culture, customer management, conflict management, and motivation. Contains a managerial checklist and a practice case study. |
| |
15
|
No
| |
| General Management |
| Management Accounting |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
|
| |
19
|
No
| | |
BEG
|
Add
|
| Note on Management Control Systems
|
| Discuses the structure and process of a management control system and the considerations involved in designing an appropriate one. Is highly interactive—students are asked to respond to questions and solve problems throughout the chapter, and also to prepare a short case study on transfer prices at the end of the chapter. |
| |
27
|
No
| |
| Management Control Systems |
|
BEG
|
Add
|
| Note on Management Control Systems in Health Care
|
| Discusses MCS mainly with a focus on hospitals and attending physicians. Topics include responsibility center design, the use of cost drivers to build budgets and calculate variances, an assessment of who controls which resources, and how to involve attending physicians in the cost control effort. |
| |
15
|
No
| |
| Management Control Systems |
|
BEG
|
Add
|
| Note on Management Control Systems in the Public Sector
|
| Contrasts “bureaucratic” control with “management control” and discusses ways that public sector organizations could achieve greater management control. Concludes that, although there are several barriers that inhibit a public sector organization from developing improved managerial control, there also are ways to overcome the barriers.
|
| |
11
|
No
| |
| General Management |
| Management Control Systems |
|
INT
|
Add
|
|
|
| Padovani, Emanuele |
| Young, David W. |
|
5
|
No
| |
| General Management |
| Management Control Systems |
|
INT
|
Add
|
| Note on Methodological Issues in Social Science Research
|
| Discusses the development of a "good theory" in the social sciences. Combines the thinking in research in the physical sciences with that in the social sciences. Uses the concept of a paradigm and its underlying theory to demonstrate how social science research could be more like research in the physical sciences. |
| |
10
|
No
|
| |
ADV
|
Add
|
| Note on Motivation
|
| Discusses the many issues involved in motivating employees, including the role of contingent compensation. Links the motivation process to several other organizational processes, such as culture and management control. |
| |
10
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Operational Budgeting
|
| Discusses an approach to budgeting that links the budgetary process with an organization's strategy, programs, and organizational structure. Identifies several "budgeting misfits;" i.e., places where the budgeting process does not fit well with other organizational activities. |
| |
25
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
| Note on Operational Budgeting in Health Care
|
| Covers (a) the organizational and strategic contexts in which operational budgeting takes place. (b) the mechanical aspects of operational budgeting, (c) the key elements in the budgetary process, (d) the relationship between budgeting and responsibility centers, and (e) the definition of a budgeting misfit, and seven common budgeting misfits. Has a practice case at the end with a very detailed solution. |
| |
23
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
| Note on Operations Strategy
|
| The “classic” competitive dimensions are cost (low price), quality (high quality), flexibility (ability to respond to changes in demand volume and product mix) and delivery (speed of service). During the last decade or so, service has been added to these competitive priorities. This note discusses why and how. |
| |
3
|
No
| |
| General Management |
| Operations Management |
|
BEG
|
Add
|
| Note on Performance Measurement in Nonprofit Organizations
|
| Discusses the need for output measurement in nonprofit organization to (1) measure efficiency, which is the ratio of outputs to inputs (i.e., expenses) and (2) measure effectiveness, which is the extent to which actual output corresponds to the organization's goals and objectives. Looks at alternative ways of measuring output in nonprofit organizations. Discusses why, despite the importance of devising such alternatives, current nonprofit management control systems tend to be deficient in measuring their effectiveness, and suggests some remedies. |
| |
16
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
| Note on Pricing in Nonprofit Organizations
|
| Discusses the tricky proposition of setting prices in many nonprofit organizations. Full costs, differential costs, or a variety of other configurations can be used to determine prices. The choice depends in large measure on the scenario under consideration. Unfortunately, many nonprofit managers give little thought to pricing policies. The note discusses why this is a mistake, and includes several matters that affect pricing decisions in nonprofit organizations, including prices for subsidized services and services that are provided free of charge. |
| |
9
|
No
| |
| Management Control Systems |
|
ADV
|
Add
|
| Note on Process Analysis in Health Care
|
| Discusses the concept of a process flow diagram, and how it can be used to assess matters such as work centers, processing time, cycle time, capacity. Also discusses measuring performance (cost, quality, flexibility, delivery, and service) |
| |
9
|
No
| | |
BEG
|
Add
|
|
| |
17
|
No
| |
| General Management |
| Operations Management |
| Organizational Behavior |
|
BEG
|
Add
|
| Note on Ratio Analysis
|
| Similar to the Note on Financial Statement Analysis, but shorter. Excludes the material on assessing the accounting-related issues. |
| |
20
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Note on Responsibility Accounting
|
| Discusses the relationship between cost accounting and responsibility accounting, and then looks at several factors that must be considered in designing a responsibility accounting system. Examines the responsibility accounting structure, which consists of the organization’s network of responsibility centers, the management control process, and some of the issues that senior managers must consider if they are to make either profit or investment centers work as effectively as possible. Concludes with the topic of motivation, and presents some recent thinking on various ways to reward managers and others for good performance, as well as a brief discussion of some of the informal aspects that can influence the success of a given responsibility center design, in particular ways individuals in organizations gain power and influence outside the formal responsibility center network. |
| |
19
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
| Note on Services and Service Quality
|
| Discusses the unique challenges associated with managing service operations and with delivering service quality, and introduces several models and tools for service operations managers. |
| |
9
|
No
| | |
BEG
|
Add
|
| Note on Six Sigma
|
| Explains what Six Sigma is and how to undertake a quality improvement effort using its concepts.
|
| |
4
|
No
| |
| Operations Management |
| Organizational Behavior |
|
BEG
|
Add
|
|
| |
17
|
No
| | |
INT
|
Add
|
| Note on the Financial Control Structure in Nonprofit Organizations
|
| Discusses the design of responsibility centers. Expands the discussion to include criteria for profit centers, the program structure, matrix organizations, the information structure, the account structure, and behavioral factors (including motivation systems, goal congruence, cooperation and conflict, and culture). |
| |
16
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
|
| |
7
|
No
|
| Health Policy |
| Healthcare Management |
|
| Finance/Financial Management |
| Management Accounting |
|
INT
|
Add
|
| Note on The Seven Leadership Levers Used by Successful Managers
|
| Discusses the role of severn "leadership levers" that a manager can use to lead help his/her organization achieve success. The levers comprise (1) strategy formulation, (20 authority and influence, (3) management control, (4) motivation, (5) conflict management, (6) culture management, and (7) customer management. |
| |
21
|
No
| |
| General Management |
| Management Control Systems |
| Marketing |
| Organizational Behavior |
|
INT
|
Add
|
| Note on the Statement of Cash Flows
|
| Provides detailed instruction on how to prepare and interpret a SCF. Interactive problem solving throughout the note allows students to master some of the tricky aspects of preparing the SCF. At the end they have a clear understanding of (a) why a positive net income does not necessarily result in a positive inflow of cash; (b) the three activities that effect cash inflows and outflows for an organization: operations, investing, and financing; (c) the nature of the SCF and how it is prepared using the direct method and the indirect method; (d) how to use the SCF to assess the way an organization has managed its cash during a given accounting period. |
| |
22
|
No
| | |
INT
|
Add
|
| Note on the Technical Aspects of Programming in Nonprofit Organizations
|
| Discusses the technical issues inherent in the programming phase of the management control process. Includes the importance of undertaking a benefit-cost analysis when some of the benefits may not be easily quantified. Also discusses techniques for "quantifying the value of a human being." |
| |
17
|
No
|
| Nonprofit |
| Nonprofit Organization Management |
| Public Sector Management |
|
| Finance/Financial Management |
| Management Control Systems |
|
INT
|
Add
|
|
| |
6
|
No
|
| For Profit |
| Nonprofit |
| Nonprofit Organization Management |
| |
BEG
|
Add
|
| Note on Transfer Pricing
|
| Discusses the various issues that must be considered in setting transfer pricing, and how they can be resolved. |
| |
9
|
No
| |
| General Management |
| Management Control Systems |
|
BEG
|
Add
|
|
| |
5
|
No
| |
| Management Control Systems |
|
BEG
|
Add
|
| Note on Understanding Financial Statements
|
| Discusses the balance sheet and what it measures, some specific assets and liabilities (including: cash, accounts receivable, inventory, equipment, accounts payable, loans payable, interest payable, goodwill), the income statement and what it measures, the creation of owners' equity, and the basis for changes in it, five of the nine fundamental accounting concepts (entity, dual aspect, money measurement, cost, realization), some basic accounting and finance concepts (the distinction between levels and flows, the nature of an account, the accounting period, the current versus non-current distinction, working capital and the current ratio, leverage, unmeasured value, the accounting cycle, depreciation, interest expense). Is highly interactive, requiring students to stop and solve problems as they read. Contains three practice cases for students to use to test their new knowledge and skills. |
| |
40
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|