Bøker av Steven M. Bragg

The Lean Accounting Guidebook shows the accountant how to save money and minimize errors by streamlining the accounting department. It does so by describing more than 150 improvement tips for billing, collections, cost accounting, fixed assets, payables, payroll, and more. The accountant can use such tools as value stream mapping, flowcharting, traffic analysis, and measurement systems to decide which improvements would be the most useful to install. In short, this book provides the accountant with a complete toolkit of improvement solutions.

Fixed assets can be one of the largest asset groups within an organization, and requires special accounting that differs from the accounting used for any other assets. The Fixed Asset Accounting book comprehensively addresses every GAAP and IFRS accounting rule related to these crucial assets, including interest capitalization, asset retirement obligations, depreciation, impairment, and disposal. The book delves into many other areas of interest to the accountant, including the record keeping, controls, policies and procedures, measurements, asset tracking, and auditing procedures related to fixed assets. In short, Fixed Asset Accounting is the go-to source for all accounting issues related to fixed assets.

The value of inventory is a difficult figure to pin down, and yet it must be properly derived in order to create accurate financial statements. Accounting for Inventory enhances the accountant's ability to derive an accurate valuation, every time. It does so by delving into inventory counting systems, cost layering, standard costing, overhead allocation, the lower of cost or market rule, disclosures, measurements, and much more. This book is an essential tool for dealing with one of the largest and most complex assets on the balance sheet.

Agricultural Accounting addresses every aspect of the accounting that one might encounter in a farm, ranch, or related business. The intent is to not only explain accounting concepts, but also to provide examples and show how an accounting system can be constructed and operated. The book pays particular attention to unique aspects of agricultural accounting that are not encountered in other industries, including special valuation rules for inventory, hedging transactions, dealing with cooperatives, and recording non-current farm assets. In short, this book is an essential desk reference for anyone engaged in agricultural operations.

Delayed payments by customers can seriously impact the finances of a business, but it is usually necessary to offer some level of credit to them. The Credit and Collection Guidebook shows how to strike a balance between more sales and a reasonable amount of bad debt. It does so by focusing on when to extend credit to questionable customers and how to select the best approach to collecting from late-paying customers. The discussion includes credit policies, credit monitoring, collection techniques, and the necessary controls, procedures, and reports to manage the process. The book also addresses more advanced concepts, such as credit and collection technology, the role of product and service improvements, and litigation tactics.

The Cost Management Guidebook shows how to stay competitive by paring away nonessential costs. It discusses how to examine the cost structure of a business in order to better understand which costs must be incurred and which can be reduced. Hundreds of specific cost reduction tips are covered in all areas of a business, including compensation, sales, production, procurement, and administration. There are extensive discussions of asset reduction techniques, as well as cost management reports and measurements. This book is the essential toolkit for anyone who is serious about managing costs.

Today's financial executive needs a way to assess the financial performance and financial position of business organizations. The Business Ratios Guidebook provides one of the best ways to do so by describing more than 200 ratios and other measurements. When applied to an organization's financial statements, these ratios can clarify its results, liquidity, and cash flows. The measurement areas covered include performance, return on investment, share performance and constraints. Examples of the functional areas also covered include cash management, credit and collections, customer service, human resources, production, and sales. In short, this book is the ultimate desk reference for ratio analysis.