Physical Security And the Inspection Process
Author: C A Roper
Physical Security and The Inspection Process illustrates the basic concepts and procedures for development, implementation, and management of a physical security inspection program. It provides personnel with a model inspection procedure that can be specifically tailored to meet any company's reasonable minimum standards. With detailed checklists broken down by security subject area, the reader will be able to develop site-specific checklists to meet organizational needs. Physical Security and the Inspection Process is an important reference for security managers, physical security inspection team chiefs, team members, and others responsible for physical security.
C. A. Roper is a security specialist and lead instructor with the Department of Defense Security Institute, where he provides general and specialized security training throughout the US, in Germany, and in Panama. Previously, Mr. Roper worked for the assistant chief of staff for intelligence, Department of the Army, and the Defense Communications Agency. He is a counter-intelligence technician with the US Army Reserve, was activated for Desert Shield/Desert Storm, and has provided training and other support to various operations with the Army, Navy, and foreign national forces.
The most comprehensive physical security inspection checklist available.
A model inspection procedure that can be specifically tailored to any organization.
Provides practical guidelines for ensuring compliance with standards of effectiveness.
Booknews
Treats the basic concepts and procedures for development, implementation, and management of a physical security inspection program and presents a model inspection procedure that can be tailored to individual companies. Includes appendices of security inspection checklists, as well as an automated information systems security checklist. For security managers, physical security inspection team chiefs, and others responsible for physical security. Annotation c. by Book News, Inc., Portland, Or.
Go to: What You Never Learned in Graduate School A Survival Guide for Therapists or Ecological Economics
Managerial Accounting
Author: Linda Smith Bamber
The Bamber System of instruction replicates the classroom experience by providing more “I get it” moments outside of class. For Introductory, Undergraduate Managerial accounting course
We’ve talked to tons of Managerial Accounting instructors and our editors have even taken the Managerial accounting course (numerous times!) to figure out the following issue in this course that is consistent: Students understand (or “Get It”) right after you do a problem in class, but as soon as they leave class, with each passing hour, their ability to do the problems again and complete their homework diminishes to the point of them either having to come to office hours to get help, or they just quit and get behind in the course. On top of this, you can end up getting behind in the course, as well, in order to keep everyone on track. The Bamber system helps to recreate the “I Get It” moments outside of class keeping you and the students on track.
Table of Contents:
Introduction to Management Accounting 2Management Accounting: Information for Managers 4
Managers' Four Primary Responsibilities 4
A Road Map: How Does Management Accounting Fit In? 5
Management Accounting Versus Financial Accounting 6
The Management Accountant Within the Organization 8
Organizational Structure 8
The Changing Roles of Management Accountants 10
The Skills Required of Management Accountants 10
Professional Association 12
Ethics 12
Decision Guidelines 15
Summary Problem 1 17
Today's Business Environment 19
Sarbanes-Oxley Act of 2002 19
Shift Toward a Service Economy 20
Competing in the Global Marketplace 21
Time-Based Competition 21
Total Quality Management 23
Cost-Benefit Analysis 25
Decision Guidelines 26
Summary Problem 2 27
Review and Assignment Material 29
Building Blocks of Management Accounting 46
Three Business Sectors and the Value Chain 48
Service, Merchandising, andManufacturing Companies 48
Which Business Activities Make Up the Value Chain? 51
Determining the Costs to Serve a Customer or to Make a Product 53
Cost Objects, Direct Costs, and Indirect Costs 53
Product Costs for Internal Decision Making and External Reporting 55
Merchandising Companies' Inventoriable Product Cost 56
Manufacturing Companies' Inventoriable Product Cost 57
Prime and Conversion Costs 59
Direct and Indirect Labor Compensation 59
Review: Inventoriable Product Costs or Period Costs? 60
Decision Guidelines 61
Summary Problem 1 62
Inventoriable Product Costs and Period Costs in Financial Statements 63
Service Companies 63
Merchandising Companies 63
Manufacturing Companies 64
Effects on the Balance Sheet 67
Other Cost Terms for Planning and Decision Making 68
Controllable Versus Uncontrollable Costs 68
Relevant and Irrelevant Costs 70
Fixed and Variable Costs 71
Total, Average, and Marginal Costs 72
Decision Guidelines 74
Summary Problem 2 75
Review and Assignment Material 76
Job Costing 100
Full Product Costs: A Brief Overview 103
How Much Does It Cost to Make a Product? Two Approaches 104
Process Costing 104
Job Costing 104
Job Costing: Accounting for Materials and Labor 107
Accounting for Materials 108
Accounting for Manufacturing Labor 111
Decision Guidelines 114
Summary Problem 1 115
Job Costing: Allocating Manufacturing Overhead 117
Allocating Manufacturing Overhead to Jobs 118
Six Steps in Allocating Manufacturing Overhead 119
Accounting for Completion and Sale of Finished Goods and Closing Manufacturing Overhead 122
Accounting for Completion and Sale of Finished Goods 122
Closing Manufacturing Overhead to Adjust for Underallocated or Overallocated Manufacturing Overhead 123
Overview of Job Costing in a Manufacturing Company 126
How Information Technology Has Changed Job Costing 127
Assigning Noninventoriable Costs 128
Noninventoriable Costs in Manufacturing Companies 128
Noninventoriable Costs and Job Costing in Nonmanufacturing Companies 128
Decision Guidelines 131
Summary Problem 2 133
Review and Assignment Material 136
Chapter 3 Demo Doc: Job Costing for Manufacturers
Process Costing 158
Process Costing: An Overview 160
Two Basic Costing Systems: Job Costing and Process Costing 160
How Does the Flow of Costs Differ Between Job and Process Costing? 161
Building Blocks of Process Costing 165
Conversion Costs 165
Equivalent Units 165
Inventory Flow Assumptions 167
Illustrating Process Costing in the First Processing Department 167
Summarize the Flow of Physical Units 169
Compute Output in Terms of Equivalent Units 169
Summarize Total Costs to Account For 171
Compute the Cost per Equivalent Unit 172
Assign Total Costs to Units Completed and to Units in Ending Work in Process Inventory 172
Decision Guidelines 174
Summary Problem 1 176
Process Costing in a Second Processing Department 178
Process Costing in Sea View's Insertion Department 178
Summarize the Flow of Physical Units and Compute Output in Terms of Equivalent Units 180
Summarize Total Costs to Account For and Compute the Cost per Equivalent Unit 181
Assign Total Costs to Units Completed and to Units in Ending Work in Process Inventory 182
How Managers Use a Production Cost Report 185
Decision Guidelines 186
Summary Problem 2 188
Review and Assignment Material 190
Chapter 4 Demo Doc: Illustrating Process Costing
Activity-Based Costing and Other Cost Management Tools 212
Refining Cost Systems 214
Why Managers Need More Accurate Cost Systems 215
Sharpening the Focus: From Business Functions to Departments to Activities 216
Activity-Based Costing 218
Developing an ABC System 219
Traditional Versus ABC Systems: Chemtech 220
Activity-Based Management: Using ABC for Decision Making 224
Pricing and Product Mix Decisions 224
Cutting Costs 226
Routine Planning and Control Decisions 226
Using ABC in Merchandising and Service Companies 226
When Does ABC Pass the Cost-Benefit Test? 227
The Cost-Benefit Test 227
Signs That the Old Cost System May Be Broken 228
Decision Guidelines 228
Summary Problem 1 230
Traditional Versus Just-in-Time Systems 232
Traditional Systems 232
Just-in-Time Systems 233
Features of JIT Costing 235
Example of JIT Costing 235
Continuous Improvement and the Management of Quality 237
Types of Quality Costs 238
Deciding Whether to Adopt a New Quality Program 239
Decision Guidelines 240
Summary Problem 2 241
Review and Assignment Material 242
Cost Behavior 264
Cost Behavior: How Do Changes in Volume Affect Costs? 266
Variable Costs 267
Fixed Costs 270
Mixed Costs 271
Relevant Range 274
Other Cost Behaviors 275
Decision Guidelines 276
Summary Problem 1 278
Determining Cost Behavior 279
Account Analysis 279
High-Low Method 280
Regression Analysis 282
Using the Results of High-Low Method and Regression Analysis to Predict Costs 284
Data Concerns 285
The Contribution Margin Income Statement: A Summary of Cost Behavior 285
Decision Guidelines 287
Summary Problem 2 288
Variable Costing and Absorption Costing 291
Decision Guidelines 297
Summary Problem 3 298
Review and Assignment Material 300
Cost-Volume-Profit Analysis 316
How Does Cost-Volume-Profit Analysis Help Managers? 318
Data Required for Effective CVP Analysis 318
CVP Assumptions 319
The Unit Contribution Margin 320
The Contribution Margin Ratio 321
Using CVP Analysis to Find the Breakeven Point 322
The Income Statement Approach 325
Shortcut Approach Using the Unit Contribution Margin 323
Shortcut Approach Using the Contribution Margin Ratio 324
Using CVP to Plan Profits 325
How Much Must We Sell to Earn a Target Profit? 325
Graphing CVP Relationships 326
Decision Guidelines 328
Summary Problem 1 330
Using CVP When Business Conditions Change 332
Changing the Sale Price 332
Changing Variable Costs 333
Changing Fixed Costs 335
Effect of Sales Mix on CVP Analysis 336
Information Technology and Sensitivity Analysis 340
Risk Indicators 340
Margin of Safety 340
Operating Leverage 341
Decision Guidelines 345
Summary Problem 2 346
Review and Assignment Material 348
Chapter 7 Demo Doc: Using CVP for Sensitivity Analysis
Short-Term Business Decisions 368
How Managers Make Decisions 370
Relevant Information 371
Relevant Nonfinancial Information 372
Keys to Making Short-Term Special Decisions 372
Special Sales Order and Regular Pricing Decisions 373
When to Accept a Special Sales Order 374
How to Set Regular Prices 376
Decision Guidelines 382
Summary Problem 1 383
Other Short-Term Special Business Decisions 385
When to Drop Products, Departments, or Territories 385
Product Mix: Which Product to Emphasize? 388
When to Outsource 391
Sell As Is or Process Further? 394
Decision Guidelines 397
Summary Problem 2 398
Review and Assignment Material 400
Capital Investment Decisions and the Time Value of Money 422
Capital Budgeting 424
Four Popular Methods of Capital Budgeting Analysis 424
Focus on Cash Flows 425
Capital Budgeting Process 425
Using Payback and Accounting Rate of Return to Make Capital Investment Decisions 426
Payback Period 426
Accounting Rate of Return (ARR) 429
Decision Guidelines 432
Summary Problem 1 433
A Review of the Time Value of Money 434
Factors Affecting the Time Value of Money 434
Future Values and Present Values: Points Along the Time Continuum 435
Future Value and Present Value Factors 436
Calculating Future Values of Single Sums and Annuities Using FV Factors 436
Calculating Present Values of Single Sums and Annuities Using PV Factors 438
Using Discounted Cash-Flow Models to Make Capital Budgeting Decisions 441
Net Present Value (NVP) 442
Internal Rate of Return (IRR) 446
Comparing Capital Budgeting Methods 448
Decision Guidelines 450
Summary Problem 2 451
Review and Assignment Material 452
Present Value Tables and Future Value Tables 9A-1
The Master Budget and Responsibility Accounting 466
Why Managers Use Budgets 468
Using Budgets to Plan and Control 469
Benefits of Budgeting 470
Preparing the Master Budget 472
Components of the Master Budget 472
Data for Whitewater Sporting Goods' Master Budget 473
Preparing the Operating Budget 475
The Sales Budget 475
The Inventory, Purchases, and Cost of Goods Sold Budget 476
The Operating Expenses Budget 476
The Budgeted Income Statement 477
Summary Problem 1 478
Preparing the Financial Budget 480
Preparing the Cash Budget 480
The Budgeted Balance Sheet 483
The Budgeted Statement of Cash Flows 483
Getting Employees to Accept the Budget 483
Using Information Technology for Sensitivity Analysis and Rolling Up Unit Budgets 484
Sensitivity Analysis 485
Rolling Up Individual Unit Budgets into the Companywide Budget 486
Responsibility Accounting 487
Four Types of Responsibility Centers 487
Responsibility Accounting Performance Reports 489
Decision Guidelines 492
Summary Problem 2 493
Review and Assignment Material 497
Chapter 10 Demo Doc: Master Budget
Flexible Budgets and Standard Costs 518
How Managers Use Flexible Budgets 520
What Is a Flexible Budget? 521
Graphing the Flexible Budget 522
Using the Flexible Budget to See Why Actual Results Differ from the Static Budget 524
Decision Guidelines 528
Summary Problem 1 530
Standard Costs 531
Using Standard Costs to Analyze Direct Material and Direct Labor Variances 533
Direct Material Variances 535
Direct Labor Variances 539
Price and Efficiency Variances: Three Common Pitfalls 542
Using Variances 543
Using Standard Costs to Analyze Manufacturing Overhead Variances 544
Overhead Flexible Budget Variance 544
Production Volume Variance 545
Standard Cost Accounting Systems 547
Journal Entries 547
Standard Cost Income Statement for Management 550
Decision Guidelines 553
Summary Problem 2 554
Review and Assignment Material 557
Performance Evaluation and the Balanced Scorecard 578
Decentralized Operations 580
Advantages of Decentralization 580
Disadvantages of Decentralization 581
Responsibility Centers 581
Performance Measurement 582
Goals of Performance Evaluation Systems 582
Limitations of Financial Performance Measurement 584
The Balanced Scorecard 584
The Four Perspectives of the Balanced Scorecard 585
Decision Guidelines 590
Summary Problem 1 591
Measuring the Financial Performance of Cost, Revenue, and Profit Centers 592
Measuring the Financial Performance of Investment Centers 595
Return on Investment (ROI) 596
Residual Income (RI) 599
Economic Value Added (EVA) 600
Limitations of Financial Performance Measures 601
Decision Guidelines 604
Summary Problem 2 605
Allocating Service Department Costs 607
Review and Assignment Material 609
Financial Statement Analysis 624
Methods of Analysis 627
Horizontal Analysis 628
Illustration: Google Inc. 628
Horizontal Analysis of the Income Statement 628
Horizontal Analysis of the Balance Sheet 630
Vertical Analysis 631
Illustration: Google Inc. 631
How Do We Compare One Company with Another? 632
Benchmarking 633
Benchmarking Against a Key Competitor 633
Benchmarking Against the Industry Average 633
Summary Problem 1 635
Using Ratios to Make Decisions 637
Measuring Ability to Pay Current Liabilities 637
Measuring Ability to Sell Inventory and Collect Receivables 639
Measuring Ability to Pay Long-Term Debt 641
Measuring Profitability 642
Analyzing Stock Investments 644
Red Flags in Financial Statement Analysis 646
Decision Guidelines 647
Summary Problem 2 649
Review and Assignment Material 651
Photo Credits PC-1
Glindex (combined Glossary/Index) G-1
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