Registercontroller Koen Perik startte zijn carrière bij Unilever en doorgrondde daar de winstgevendheid van Unilevers klanten, zoals Albert Heijn, en van producten als Magnum, Viennetta en Cornetto. Koen Perik is als partner verbonden aan advies- en interimkantoor SIS Finance en adviseert multinationals en instellingen over customer profitability en performance management.

Meer over Koen Perik

Koen Perik

Profitability and Cost Management

Name: Profitability and Cost Management
Author: Koen Perik

The difference between a profitable and a failing business

Specificaties

Paperback, 128 blz. | Engels

Wardy Poelstra Projectmanagement | 1e druk, 2023

ISBN13: 9789493202283

Rubricering

Hoofdrubriek : Management

Wardy Poelstra Projectmanagement 1e druk, 2023 9789493202283

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Samenvatting

Why is it that so many otherwise professional companies are struggling to identify profit and loss factors? Many of them do not know how much a client, product or service contributes and are unaware of the mechanism behind increasing costs. One could argue that it is irrelevant whether your organization is still profitable if you are clueless as to what actually makes the organization profitable or unprofitable. This is the central question in this book: couldn’t your company be more profitable if you did know?

While virtually all books on this subject put trading and manufacturing companies center stage, this book looks at the domain of service companies, such as banks, hospitals, transport companies, shared services organizations, professional service firms, and IT firms. Using real-life cases set in various industries, this book offers a project-based improvement of cost accounting and profitability analysis.
After an introduction to cost accounting and activity-based costing, this book provides best practices to improve cost and profit transparency. These practices clarify both the methodology and the required role change for controllers, managers, and directors in improving insight into the costs and profitability of products, services, and customers.

Trefwoorden

kostenbeheersing winstgevendheid activity based costing financieel management kostprijsberekening dienstverlening management accounting kostentransparantie kostenanalyse controllership winstmarge interne doorbelasting shared services time-driven activity-based costing planning en control service level agreement efficiëntie transferprijzen verantwoordelijkheidsverslaggeving IT-afdelingen financiële instellingen profitability analysis transport financiële besluitvorming ziekenhuizen kostenmodel rapportage

Trefwoorden

Specificaties

ISBN13:9789493202283

Taal:Engels

Bindwijze:paperback

Aantal pagina's:128

Uitgever:Wardy Poelstra Projectmanagement

Druk:1

Verschijningsdatum:9-5-2023

Hoofdrubriek:Financieel management

Over Koen Perik

Registercontroller Koen Perik startte zijn carrière bij Unilever en doorgrondde daar de winstgevendheid van Unilevers klanten, zoals Albert Heijn, en van producten als Magnum, Viennetta en Cornetto. Koen Perik is als partner verbonden aan advies- en interimkantoor SIS Finance en adviseert multinationals en instellingen over customer profitability en performance management. In 2013 en 2017 adviseerde hij de AFM en NZa over dit onderwerp bij respectievelijk financiële instellingen en ziekenhuizen.

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Inhoudsopgave

U kunt van deze inhoudsopgave een PDF downloaden

Preface 1
1 Introduction 3
1.1 Insight into cost and profit 3
1.2 Management and cost accounting 6
1.3 The development of management and cost accounting from 1920 to today 8
1.4 Market forces are the best accelerant 10

2 Management accounting and activity-based costing 13
2.1 Management accounting 13
2.2 Activity-based costing 15

3 Tasks of the finance function 19
3.1 You can’t manage finances without cost transparency 19
3.2 More or fewer controllers? 21
3.3 The difference between management accounting and financial accounting 24
3.4 Administrative processes 27
3.5 A finance manager’s responsibilities 30

4 Four perspectives on management and cost accounting 35
4.1 The financial management model 35
4.2 Responsibility accounting 37
4.3 Costing 41
4.4 Transfer prices 49

5 Features of effective management and cost accounting 55
5.1 Introduction 55
5.2 Insight into profit margins and efficiencies 57
5.3 Focus on content and form 61
5.4 Processes, organization, and products are the basis 63
5.5 From information overflow to one-pager 64
5.6 Cost accounting integrated into the planning and control cycle 66
5.7 Annual cost model evaluation 66

6 Management and cost accounting by industry 69
6.1 Financial institutions 69
6.2 Transport 74
6.3 Hospitals 79
6.4 IT departments 83
6.5 Telecommunications, cable, and energy companies 87
6.6 Manufacturing 94

7 Shared services and internal charging 101
7.1 Support services: R&D, HR, finance 101
7.2 Internal charging of costs at large corporations and institutions 105
7.3 Service level agreements (SLAs) and internal charging 110

Notes 115