Management Accounting
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in four sections: Section 4 August 1968 published by the National Association of Accountants management accounting Topical Index to Management Accounting Section 1, Volume XIIX and NAA Research Publications September 1961 August 1968 Accounting (See also Systems and Procedures) Basic Accounting Theory: A Set of Three Postulates. R. W. METCALF and G. D. WELCH. June 1968. Fine Art of Accounting —The Hot Medium, The. ROBERT G. ALLYN. April 1968. Selling the Accounting Services. WILLIAM A. MOLES. September 1967. Some Problems of Accounting as a Communication System. GEORGE D. WELCH. February 1968. Advertising (See also Distribution) Lost and Found Department for Advertising Dollars. THOMAS A. DEMPSEY. December 1967. Aerospace Industry Corporation Cash Accounting. BRUCE C. BRYANT. February 1968. Management Accountant and Program Control, The. KENNETH E. MCMULLEN. February 1968. Payback Approach to an Integrated Business System, A. J. EDWARD KRAFFT. September 1967. Agricultural Machinery and Equipment Accountants' Role in Value Analysis, The. DONALD E. LOESCH and HARLAN BANISTER. November 1967. Accounting for and Controlling Staff Work. ALBRECHT D. ALLEN. Feb- ruary 1968. Airplane Construction and Transportation Functions of Return on Investment, The. J. MORGAN REIMERS. May 1968. Statistical Evaluation of Work -in- Process Inventories. RONALD L. COOMBS. November 1967. Status Index Reporting. LESTER C. LEMKE, JR. May 1968. Assets —Fixed (See also Return on Investment) Accounting for Land Development. GARDNER M. JONES. August 1968. Accounting's Contribution to the Selection of Business Investments. JAMES E. MEREDITH, JR. April 1968. Asset Base for Performance Evaluation. VICTOR J. STAFFORD. February 1968. Capital Budgeting and Financing or Leasing Decisions. WILLIAM L. FERRARA. July 1968. Digest of NAA Research Report No. 43— Financial Analysis to Guide Capital Expenditure Decisions. May 1968. Is There an Optimum Verification Cycle of Property Records? PHILIP W. KAY and ROBERT O. WAGNER. December 1967. (Letter of comment ROBINSON July 1968). Post Audit of Capital Expenditures. JOHN V. VAN PELT, 1I1. November 1967. Post - Completion Audits of Capital Projects. EDWIN J. MOCK. November 1967. AUGUST 1968 Sensitivity A n a l ys i s i n M a k i n g C a p i t a l I n v e s t m e n t D e c i s i o n s . WILLIAM C. HOUSE, JR. Research Monograph No. 3. F e b r u a r y 1968. S l i d e R u l e t o U n t a n g l e Depreciation, T h e . G. KENNETH DYE. D e c e m b e r 1967. Some Basic Rules for Property Accounting in Manufacturing Companies. JOHN V. VAN P ELT, III. M a y 1968. U t i l i z i n g PEM in a Capital Program. EDWIN N. HAMILL. November 1967. Auditing Accounting Investigations of the FBI. JOHN EDGAR HOOVER. A u g u s t 1968. P o s t A u d i t of C a p i t a l Expenditures. JOHN V. VAN PELT, III. N o v e m b e r 1967. Post - Completion A u d i t s o f C a p i t a l P r o j e c t s . EDWARD J. MOCK. N o v e m - b e r 1967. M a n a g e m e n t A u d i t o f t h e EDP C e n t e r , A. MICHAEL R. MOORE. M a r c h 1968. Automobiles and Accessories Maintenance C o s t D a t a f o r A n a l ys i s a n d C o n t r o l . MICHAEL HROMISH. O c t o b e r 1967. Balance Sheets(See Financial Statements) Banks and Banking Instant Banking —A Tiger by the Tail. WILLIAM C. WILLARD. March 1968. Preparing for Computers. JAMES M. BELLINGHAUSEN. M a r c h 1968. Bonuses (See Incentives and Profit Sharing) Break -even Points (See Profits) Breweries Financial Data in a Management Information System. JAY W. B E L L . J u n e 1968. Budgets C a p i t a l B u d g e t i n g a n d F i n a n c i n g o r L e a s i n g D e c i s i o n s . WILLIAM L. FERRARA. July 1968. Economic Cost C u r v e A n a l y s i s , A n . JAMES H. HIPPEL. S e p t e m b e r 1967. I s Conventional A c c o u n t i n g A d e q u a t e f o r a C o s t R e d u c t i o n P r o g r a m ? GERALD R. CROWINGSHIELD and GEORGE L. BATTISTA. January 1968. M a t c h i n g Management Decisions a n d Re s u l t s . W. L. FURLONG and L. H. ROBERTSON. August 1968. Profit - Volume a n d N e t Profit Percentages Computed on Cost. MARTIN J. MCDONALD, JR. June 1968. Utilizing PEM in a Capital Program. EDWIN N. HAMILL. November 1967. Burden (See Overhead) MANAGEMENT ACCOUNTING Calendar Reform Role of Operational Accounting Periods in a Goal- Oriented Control Sys- tem, The. MICHAEL CHATFIELD. August 1968. Cash Flow Case for Continuous Discounting, The. TIMOTHY P. HAIDINGER. Febru- ary 1968. Corporation Cash Accounting. BRUCE C. BRYANT. February 1968. Financial Concept of Working Capital and Its Effect on Accounting, A. RICHARD G. ELDER. August 1968. Forecasting Cash Flow: Some Problems and Some Applications. EDWIN N. WILKINS. October 1967. Influence of Taxes on Financial Planning, The. LEVON C. REGISTED. October 1967. It Pays to Pay: Accepting Section 531 Penalties May Be Sound Economics. M. R. SKIGEN and E. K. SNYDER. August 1968. Keying the Short -Run Capital Flow to Return -on- Investment Objectives. DAVID P. MCELVAIN. December 1967. Set Theory and Accounting Analysis. A. WAYNE CORCORAN and CHING- WEN KWANG. September 1967. Chemicals Converting to a Direct Costing System. RICHARD E. WILLIAMS. January 1968. Forecasting Cash Flow: Some Problems and Some Applications. EDWIN N. WILKINS. October 1967. Make -or -Buy Decision —A Case Study, The. GIBSON E. MITCHELL. No- vember 1967. Standard Cost System for a Foundry. GEORGE A. BACHTELL. December 1967. Systems Documentation. RICHARD F. SCHUBERT. September 1967. Cost Accounting (See also Systems and Procedures and Training of Management Accountants) Accounting Information in Managerial Decision - Making for Small and Medium Manufacturers. GARY A. LUoMA. Research Monograph No. 2. December 1967. Fundamental Concepts of Information Theory. JOHN A. CASPARI. June 1968. Impact of Computers on the Controllership Function, The. A. W. GIL- MOUR STUBBS. March 1968. Major Changes Caused by the Implementation of a Management Infor- mation System. HAROLD M. SOLLENBERGER. Research Monograph No. 4. June 1968. Management Accounting Developments in the Army Industrial Field. ROBERT R. IRISH. October 1967. Organizing, Staffing and Operating the Information Services Function. ROBERT W. SHOPOFF and WILLIAM R. JACK. October 1967. (Letter of Comment MARLOW. June 1968). Selling the Accounting Services. WILLIAM A. MOLES. September 1967. AUGUST 1968 3 Cost Control and Reduction Is Conventional A c c o u n t i n g A d e q u a t e f o r a C o s t R e d u c t i o n P r o g r a m ? GERALD R. CROWNINGSHIELD and GEORGE L. BATTISTA. J a n u a r y 1968. M a n a g e m e n t Acceptance: P o t e n t i a l B a r r i e r t o P E R T / C o s t Implementa- tion. WILBUR R. Ross. January 1968. M a t c h i n g M a n a g e m e n t D e c i s i o n s a n d Re su l t s . W. L. FURLONG and L. H. ROBERTSON. August 1968. R o l e of Operational A c c o u n t i n g P e r i o d s i n a Goal- Oriented C o n t r o l Sys- tem, The. MICHAEL CHATFIELD. August 1968. Set of Programs f o r T o t a l Cost Improvement, A. LEONARD F. M c E L W E E . J u n e 1968. U t i l i z i n g C P M / C o s t i n N o n d e f e n s e Industries. GLEN N. GESSFORD. J a n - u a r y 1968. Cost Systems (See Systems and Procedures) Cost-Volume -Profit Relationship (See Budgets) Credit Instant Banking —A Tiger by the Tail. WILLIAM C. WILLARD. March 1968. Data Processing(See also Systems and Procedures) Can the Accountant Manage EDP? BRUCE JOPLIN. November 1967. Communications and Automation. J. DOUGLAS ELLIOTT. June 1968. Data Processing Ups and Downs. ANONYMOUS. March 1968. D o c u m e n t Y o u r D a t a P r o c e s s i n g S ys t e m . FRED A. HARRELSON, JR. S e p - t e m b e r 1967. I m p a c t of C o m p u t e r s o n t h e Controllership F u n c t i o n , T h e . A. W. GIL- MOUR STUBBS. March 1968.