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Cost Accounting Articles


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ERP Systems and the ETO Manufacturing Market Part Three: User ...
by P.J. Jakovljevic
... Differences. Project Cost Accounting. When ... The key difference here is project
cost accounting versus standard cost accounting. According to ...
http:/.../Research/ResearchHighlights/Erp/2004/05/research_notes/TU_ER_PJ_05_05_04_1.asp - 18k - 2004-05-05
Summary: Companies that are project manufacturers, engineer-to-order (ETO), build-to-order, jobbing shops or contract manufacturers should think carefully when selecting an enterprise resource planning (ERP) system. Given the maturity of the ERP market, its ongoing consolidation, and that fact that competitive ad

Federal Contract Management and Vendors' Readiness Part Two ...
by P.J. Jakovljevic
... Obtaining the data to provide these calculations should not be difficult in principle,
as a project cost accounting system simply needs to capture and record ...
http:/.../Research/ResearchHighlights/Erp/2005/01/research_notes/TU_ER_PJ_01_13_05_1.asp - 14k - 2005-01-13
Summary: Federal contracts can often be fraught with legal snares for the unseasoned providers.

Computerized Maintenance Management Systems: A Tutorial Part Two ...
by Joseph J. Strub
... Payroll, Hours worked by maintenance personnel. Cost Accounting, Value of repair
parts for maintenance costing, Cost of maintenance by equipment. ...
http:/.../Research/ResearchHighlights/Erp/2003/07/research_notes/TU_ER_XJS_07_08_03_1.asp - 12k - 2003-07-08
Summary: A CMMS is an excellent business opportunity whose implementation can significantly improve operations, reduce equipment downtime, increase accountability of the maintenance functions, and produce substantial financial savings. Read on to learn how this can be accomplished.

Smaller Vendors Can Still Provide Relevant Business Systems Part ...
by P.J. Jakovljevic
... Obtaining the data to provide these calculations should not be difficult in principle,
as a project cost accounting system simply needs to capture and record ...
http:/.../Research/ResearchHighlights/Erp/2005/01/research_notes/EN_ER_PJ_01_26_05_1.asp - 21k - 2005-01-26
Summary: The unique business needs of project-oriented organizations, when addressed by large ERP vendors that offer general-purpose enterprise software, typically require heavy customization in order to work. On the other hand, when project-oriented organizations turn to small off-the-shelf project-management s

The Case for Pricing Management
by Olin Thompson & P.J. Jakovljevic
... Financial and cost accounting applications report and analyze history, but neither
suggest alternatives nor understand the complex relationships. ...
http:/.../Research/ResearchHighlights/ERP/2006/04/research_notes/TU_ER_XOT_04_03_06_1.asp - 22k - 2006-04-03
Summary: Savvy and dynamically optimized pricing can mean the difference between survival and failure. In many environments it might be smarter, quicker, and more useful to calculate pricing based on systematic analysis rather than on fuzzy thinking or human emotions.

Profit Optimization - Can We Possibly Argue With The Objective?
by Olin Thompson
... No, accounting and cost accounting reports and analyses history but does not
suggest alternatives or understand the complex relationships. ...
http:/.../Research/ResearchHighlights/ExecutiveView/2003/08/research_notes/MI_EV_XOT_08_11_03_1.asp - 14k - 2003-08-11
Summary: The

Inflation’s Demise: The Impact on Business Informa
by Nelson M. Nones CPIM
... services. Thus, demand for logistics planning and cost accounting systems
can be expected to remain strong. Overhead Cost Control. ...
http:/.../researchhighlights/businessapplications/2000/06/research_notes/mi_ba_nn_06_29_00_1.asp - 33k - 2000-06-29
Summary: Enterprise Resources Planning (ERP) business models and information systems originated in the 1970s and 1980s, an inflationary period. They addressed business priorities that were strongly influenced by inflation. Many manufacturers are now confronting worldwide price stability, or even deflationary pres

Deltek Remains the Master of Its Selected Few Domains Part Two ...
by P.J. Jakovljevic
... contracted more than 1,200 clients, just four years after its initial release, making
it the leading government compliant cost accounting and project and ...
http:/.../Research/ResearchHighlights/Erp/2004/01/research_notes/VN_ER_PJ_01_08_04_1.asp - 19k - 2004-01-08
Summary: Several notable milestones achieved in 2002 set the stage for Deltek’s achievements in 2003.

ERP Beginner's Guide In So Many Words
by P.J. Jakovljevic
... ERP was coined to reflect the fact that these computerized systems had evolved well
beyond their origins as inventory transaction and cost accounting systems. ...
http:/.../ResearchHighlights/BusinessApplications/2001/02/research_notes/TU_BA_PJ_02_05_01_1.asp - 16k - 2001-02-05
Summary: ERP remains the information backbone for contemporary manufacturing enterprises. However, today's ERP systems are required to address more than traditional processes taking place within the walls of an enterprise. This is a concise ERP reference guide for anyone needing a general knowledge of ERP feature

Reflections on Lean Philosophy and the Theory of Constraints
by P.J. Jakovljevic
... inventory. It is considered to provide a truer reflection of actual revenues
and costs than traditional cost accounting. Since it ...
http:/.../Research/ResearchHighlights/ERP/2006/02/research_notes/TU_ER_PJ_02_22_06_1.asp - 30k - 2006-02-22
Summary: The theory of constraints (TOC) is similar to, yet different from, the lean philosophy. TOC focuses on optimizing production through critical bottlenecks in order to meet market demand.

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