자료유형 | E-Book |
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개인저자 | Serrano, Alejandro. Lekkakos, Spyros D. Rice, James B., Jr. Rice, James B. |
서명/저자사항 | Practical Finance for Operations and Supply Chain Management[electronic resource]. |
발행사항 | Cambridge : MIT Press, 2020. |
형태사항 | 1 online resource (463 p.) |
소장본 주기 | Added to collection customer.56279.3 |
ISBN | 0262357240 9780262357241 |
일반주기 |
Description based upon print version of record.
8.2.1. Use of Activity-Based Costing (ABC) Principles for Allocating Overhead. |
내용주기 | Intro -- Title Page -- Copyright -- Dedication -- Table of Contents -- Foreword -- Preface -- Acknowledgments -- 1. Introduction: Finance Is Important, Even to You -- 1.1. The Archetypal Case of Zara -- 1.2. The Imperative Need to Understand Finance -- 1.3. Impact of Operational Events on Firms' Value -- 1.4. The State of the Practice -- 1.5. A Final Caveat: Try to Look Past the Jargon -- Exercises -- 2. Financial Accounting -- 2.1. Origins -- 2.2. Goals -- 2.3. Limitations -- 2.4. Audience -- 2.5. Elements -- 2.5.1. The Firm -- 2.5.2. Trade Partners -- 2.5.3. Value -- 2.5.4. Risk 2.5.5. Standards -- 2.5.6. Basic Accounting Principles -- 2.5.7. Stocks and Flows -- 2.5.8. Financial Statements -- 2.6. Moral Hazard and Adverse Selection Motives -- Exercises -- 3. Accounting Mechanics and the Balance Sheet: The Basics -- 3.1. Sharon the Shareholder -- 3.1.1. Brute-Force Approach -- 3.1.2. Pacioli's Basic Approach -- 3.1.3. Pacioli's Refined Approach (June) -- 3.1.4. Pacioli's Refined Approach (July and August) -- 3.2. Summary -- Exercises -- 4. Accounting Mechanics and the Balance Sheet: Additional Topics -- 4.1. Ethan and Ryan's New Firm 4.1.1. Recording the Firm's Events until January 8 -- 4.1.2. Preparing the Balance Sheet as of January 8 -- 4.1.3. Recording the Firm's Events until January 31 -- 4.1.4. Preparing the Balance Sheet as of January 31 -- 4.2. The Seven-Item Balance Sheet -- 4.3. Understanding Amazon's Balance Sheet -- 4.4. Summary -- Exercises -- 5. Operating Working Capital -- 5.1. Minimum Cash and Excess Cash -- 5.2. Operating Working Capital and the Financial Balance Sheet -- 5.2.1. Discussion: OWC Behavior -- 5.3. Operations Cycle and the Cash-to-Cash Cycle -- 5.3.1. Accounts Receivable 5.3.2. Accounts Payable -- 5.3.3. Inventory -- 5.3.4. OWC Stock and Flows Connections -- 5.4. Why Does Your CFO Go Crazy about OWC? -- 5.5. Operating Working Capital and Working Capital -- 5.6. Summary -- Exercises -- 6. Measuring Shareholders' Happiness: The Income Statement -- 6.1. Definition -- 6.2. Elements -- 6.3. OPEX and CAPEX -- 6.3.1. OPEX -- 6.3.2. CAPEX -- 6.4. Interpretation -- 6.5. Example: Understanding Toyota's Income Statement -- 6.6. Summary -- Exercises -- 7. Tracking Money Changes: The Statement of Cash Flows -- 7.1. Definition and Derivation 7.1.1. Funds from Operations and Cash Generated from Operations -- 7.1.2. Algebraic Derivation -- 7.1.3. Common-Sense Derivation -- 7.2. The Seven-Item Statement of Cash Flows -- 7.3. Ethan and Ryan's New Firm Revisited -- 7.3.1. Derivation -- 7.3.2. Interpretation and OWC Breakdown -- 7.4. Calculating the Level of New Investments -- 7.5. Reconciliation of Statement of Cash Flows -- 7.5.1. Example: Understanding Tata Motors' Statement of Cash Flows -- 7.6. Summary -- Exercises -- 8. Accounting for Inventory -- 8.1. Inventory Valuation in Retailing and Manufacturing -- 8.2. Product Costing |
요약 | An introduction to financial tools and concepts from an operations perspective, addressing finance/operations trade-offs and explaining financial accounting, working capital, investment analysis, and more. |
일반주제명 | Business logistics. Production management. Business enterprises -- Finance. Managerial accounting. |
언어 | 영어 |
기타형태 저록 | Print version:Serrano, AlejandroPractical Finance for Operations and Supply Chain ManagementCambridge : MIT Press,c20209780262043595 |
대출바로가기 | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=2654329 |
인쇄
No. | 등록번호 | 청구기호 | 소장처 | 도서상태 | 반납예정일 | 예약 | 서비스 | 매체정보 |
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1 | WE00020448 | 658.15 | 가야대학교/전자책서버(컴퓨터서버)/ | 대출가능 |