Lies, Damned Lies, and Cost Accounting

Index

Absolute efficiency, 118

Accounting, 31

    concessions, 14

    cost, 5, 15, 76, 78, 85

    data in foresight, 72–76

    data in hindsight, 71–72

    versus effciency, 25

Accounting Matrix, 5

Accrual accounting rules, 27

Activity-based costing, 15, 37, 101

Average cost per unit, 115

 

Balance sheet, 8

Black belts, 19

Business, operates, 8

Buying capacity, transaction types, 44

 

Capacity, 99, 100, 101

    cost dynamics of, 65–69

    dynamics, understanding basics of

        effectiveness of, 59–60

        efficiency of, 58–59

        productivity of, 60

    efficiency, 75

    managerial information from, 77

        intersection between operations and accounting, 85–86

        modeling, 78–80

        models operations more effectively, ...