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Cost and financial accounting in forestry : a practical manual /
Written for the forest manager, land agent and the forestry/rural economy student, either at the technical or university level, this book describes how systems of cost and financial accounting and financial yield may be built up, every step being illustrated by a series of interrelated examples. Fin...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Oxford ; New York :
Pergamon Press,
1980.
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| Edición: | 1st ed. |
| Colección: | Pergamon international library of science, technology, engineering, and social studies.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Front Cover; Cost and Financial Accounting in Forestry: A Practical Manual; Copyright Page; Dedication; Table of Contents; List of Figures, Tables, Examples and Formulae; Introduction; Part I: The Costing of Forest Operations; Chapter 1. Standard account heads; Introduction; Purpose of Standard Heads; Definitions; Harvesting and Conversion; Record All Cost Components; Division of Standard Heads; Chapter 2. Primary records; Introduction; Time-sheets; Time unit-hour:day; Distinguishing Direct and Overhead Costs; Time-sheet Design; Machine Record Book including Animals; Material Record Book
- Contractor's CostsChapter 3. Depreciation; Introduction; Reasons for Depreciation; Factors affecting Depreciation; Methods of Depreciation; Interest; Inflation; The Use of Depreciation in Cost Accounting; Chapter 4. 4 Preliminary analysis of primary records; Introduction; Wage Analysis Sheet; Operation Analysis Sheets; Summary Analysis Sheets; Chapter 5. Direct unit costs; Introduction; Woodland Costing Schedule; Compartment Record Card; Chapter 6. Overhead costs; Introduction; Overheads Allocation Form; Woodlands Overhead Costing Schedule; Chapter 7. Usefulness of costs; Introduction
- Cost ComparisonsPiece Work and Bonus Rates; Productivity Measurements; Budget Programming and Control; Unit Labour, Material and Machine Inputs-Manpower, Material and Machine Planning; Marginal Analysis; Stumpage Price; Part II: The Financial Account; Chapter 8. Income and expenditure (trading) account; Introduction; Expenditure; Income; Chapter 9. Capital valuation; Introduction; Subjective Nature of Valuation; Methods of Capital Valuation; Forest Valuation using the Actual Value Method; Unit Area Valuation of the Merchantable Crop; Valuation of Young Woodlands
- Unit Area Valuation of Immature Woodlands using Actual Costs and PricesUnit Area Valuation of Immature Woodlands using Current Costs and Prices; Valuation of the Land; The Realisation Capital Value; The Expected Yield Capital Value; Valuation assuming a ""Normal"" 12 Forest-the Capitalisation Value; Accountant's Capital Valuation; Choice of Method; Chapter 10. Profit and loss account and balance-sheet; Introduction; Profit and Loss Account (P/L Account); Balance-sheet; Part III: The Financial Yield; Chapter 11. Discounted expenditure; Introduction; Discounting Process-Age Assumptions
- Financial Yield-Cost AssumptionsDiscounted Expenditure (Constant Costs) Single Rotation; Discounted Expenditure-Infinite Rotations; Chapter 12. Discounted income; Price Assumptions; Discounted Income; Chapter 13. Financial yield; Introduction; Variations of Costs and Receipts on Financial Yield; Inflation and Financial Yield; Inflation and Its Effect on Rotation Length; Marginal Increase in Financial Yield; Drawbacks to selecting Rotation of Maximum Financial Yield; Chapter 14. Financial yield of the enterprise; Introduction; Allowance for Crop Damage, Roads and Rides