Cost accounting is a fundamental requirement for achieving success in manufacturing. To be competitive and profitable, a manufacturer must understand and control the three basic elements of manufacturing costs: direct materials, direct labor and factory overhead.... read more >
Complete, validated, accurate; what is the first thing that comes to mind when you hear these words? It might not be auditing, but it should be. With an ... read more >
Many U.S. businesses have used the recent economic downturn as a stimulus to revisit and revise their short- and long-term strategic plans. As such, many ... read more >
The recession officially began in December 2007, but some manufacturers didn’t start to feel the effects until late in 2008. Many manufacturers probably had fixed asset impairment discussions with their auditors at the end of 2008, but were able to conclude that sufficient evidence was not available to support an impairment. However, don’t be surprised if you have to consider a fixed asset impairment again at the end of 2009.... read more >
Compliance and Internal Audit have risen in prominence in the past few years, both representing critical control components of an organization’s ... read more >
“Show me the money!” The immortal words of Rod Tidwell and Jerry Maguire (played by Cuba Gooding, Jr. and Tom Cruise in Jerry Maguire) are ... read more >
Recently, we have received many inquiries requesting clarification of a statement made in an informational brochure by the Pennsylvania Institute of Certified ... read more >
For those of you who have not performed bridge analysis, it is a way to analyze your performance against a benchmark (prior year, budget, latest forecast) ... read more >
Have you ever been frustrated when Excel acts as if the active area of your spreadsheet is significantly larger than the set of rows and columns where ... read more >
As part of the Small Business Jobs Act of 2010, signed into law by President Obama on September 27, 2010, cellular telephones and other similar telecommunications ... read more >
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