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Table Of Contents

1-1 Introduction
1-2Bar Coding
1-3Wireless Data Transmission
1-4Radio Frequency Identification (RFID)
1-5Document Imaging
1-6Electronic Data Interchange
1-7Specialized Forms of Inventory Data Collection3
1-8 Backflushing
1-9Summary of Data Collection Techniques
2-1Introduction
2-2The Simplified Manufacturing System
2-3A Description of the MRP II System
2-4The Importance of Databases in an MRP II System
2-5A Description of Just-in-Time Systems
2-6Impact on Waste Costs
2-7Impact on Overhead Costs
2-8Costing Allocation Differences Between a JIT and Traditional System
2-9Backflushing in a JIT System
3-1Introduction
3-2What Is an Inventory Control System?
3-3Inventory in Transit
3-4 Inventory Stocking
3-5 Inventory Storage
3-6Off-Site Inventory Storage
3-7 Obsolete Inventory
3-8Scrap Inventory
3-9 Inventory Costing
3-10Billing of Shipped Goods
3-11 Inventory Transactions
4-1Introduction
4-2Who Commits Inventory Fraud
4-3Change Labor Routing Assumptions
4-4Change Bill of Material Components
4-5Change Normal Scrap Assumptions
4-6Alter Unit Costs
4-7Increase Value-Added Inventory
4-8Ignore Obsolete Inventory
4-9Change the Components of the Overhead Cost Pool
4-16Allocate Extra Costs to Specific Jobs
4-17Alter the Period-End Cutoff Date
4-18Delay Backflushing Adjustments
4-19Record the Cost of Customer-Owned Inventory
4-20Steal Inventory
5-1 Introduction
5-2Percentage of New Parts Used in New Products
5-3Percentage of Existing Parts Reused in New Products
5-4Bill of Material Accuracy
5-5Item Master File Accuracy
5-6On-Time Parts Delivery Percentage
5-7Incoming Components Correct Quantity Percentage
5-8Percentage of Receipts Authorized by Purchase Orders
5-9Percentage of Purchase Orders Released with Full Lead Time
5-10Putaway Accuracy
5-11Putaway Cycle Time
5-12 Scrap Percentage
5-13Average Picking Time
5-14Picking Accuracy for Assembled Products
5-15Average Picking Cost
5-16Order Lines Shipped per Labor Hour
5-17Shipping Accuracy
5-18Warehouse Order Cycle Time
5-19Inventory Availability
5-20Delivery Promise Slippage
5-21Average Back Order Length
5-22Dock Door Utilization
5-23Inventory Accuracy
5-24 Inventory Turnover
5-25Percentage of Warehouse Stock Locations Utilized
5-26Storage Density Percentage
5-27Inventory per Square Foot of Storage Space
5-28Storage Cost per Item
5-29Average Pallet Inventory per SKU
5-30Rate of Change in Inactive, Obsolete, and Surplus Inventory
5-31Obsolete Inventory Percentage
5-32Percentage of Inventory More Than XX Days Old
5-33Percentage of Returnable Inventory
5-34Inventory Forms and Reports
6-1Introduction
6-2Budgeting for Raw Materials Inventory
6-3Budgeting for Work-in-Process Inventory
6-4Budgeting for Finished Goods Inventory
7-1Introduction
7-2First-In, First-Out (FIFO) Inventory Valuation
7-3Last-In, First-Out (LIFO) Inventory Valuation
7-4Dollar-Value LIFO Inventory Valuation
7-5Link-Chain Inventory Valuation
7-6Weighted-Average Inventory Valuation
7-7Specific Identification Method
8-1 Introduction
8-2Applying the Lower of Cost or Market Rule1
8-3Enforcement of the LCM Rule
9-1Introduction
9-2Overhead Identification and Allocation to Inventory1
9-3Overhead Allocation to Raw Materials
9-4The Shortcomings of Traditional Cost Allocation Systems2
9-5An Overview of Activity-Based Costing
9-6The Bill of Activities
10-1Introduction
10-2The Nature of Joint Costs
10-3The Reasoning Behind Joint and By-product Costing
10-4Cost Allocation Methodologies
10-5Pricing of Joint Products and By-products
11-1 Introduction
11-2 Locating Obsolete Inventory
11-3Disposing of Obsolete Inventory
11-5Preventing Obsolete Inventory
12-1Introduction
12-2Goods in Transit
13-3Section 472—Last-In, First-Out Inventories
13-4Section 473—Qualified Liquidations of LIFO Inventories
13-5Section 474—Simplified Dollar-Value LIFO Method for Certain Small Businesses
13-6Section 1504 (a)—Affiliated Group Definition
14-1 Introduction
14-2 Inventory Counting Policies
14-3Setting up an Inventory Tracking System1
14-5Ensuring a Proper Cutoff for the Physical Inventory Count3
14-6Reconciling Inventory Variances4
14-7Cycle Counting
14-8Reducing the Need for Inventory Tracking5
15-1 Introduction
15-2 Inventory Purchasing
15-3Inventory Receiving and Shipping
15-4 Inventory Storage
15-5 Inventory Picking
15-6Production Issues Impacting Inventory
15-7 Inventory Transactions
15-8Inventory Quantity Management
16-1Introduction
16-2The Importance of Transfer Pricing
16-3Transfer Pricing Based on Market Prices
16-4Transfer Pricing Based on Adjusted Market Prices
16-5Transfer Pricing Based on Negotiated Prices
16-6Transfer Pricing Based on Contribution Margins
16-7Transfer Pricing Based on Marginal Cost
16-8Transfer Pricing Based on Cost Plus
16-9Transfer Pricing Based on Opportunity Costs
16-10Types of Costs Used in Transfer Pricing Derivations
16-11The Impact of Profit Build-Up
16-12Comparison of Transfer Pricing Methods
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(Wiley Best Practices)Steven M. Bragg-Inventory Accounting a Comprehensive Guide-Wiley(2005)

(Wiley Best Practices)Steven M. Bragg-Inventory Accounting a Comprehensive Guide-Wiley(2005)

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Published by: semabay on Jul 26, 2011
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