By John Y. Lee
Publishes well-developed articles on various present issues in administration accounting which are appropriate to researchers in either perform and academe. As one of many most excellent administration accounting study journals, AIMA is definitely poised to satisfy the desires of administration accounting students. Featured in quantity 12 are articles on new instructions in administration accounting study, revenue impression of price chain reconfiguration mixing strategic expense administration (SCM) and action-profit-linkage (APL) views, the size hole in purchasing functionality, expense accounting practices utilized in complex production environments, repayment procedure and organizational functionality, accounting for fee interactions in designing items, dating caliber in functionality dimension, measuring and accounting for marketplace danger tradeoffs, connecting innovations of commercial technique and aggressive virtue to activity-based desktop price allocations, company acquisition judgements below diverse strategic motivations, and a few new findings at the balanced scorecard adoptions. Researchers in either perform and academe, in addition to libraries, will be attracted to the articles featured within the AIMA.
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Additional info for Advances in Management Accounting, Volume 12 (Advances in Management Accounting)
Inventory of $12 per pair sold (reflecting the eight months of average “pipeline”) is reduced to $1 (reflecting only raw material requirements). Accounts receivable is now negative, since these jeans are prepaid for the period between sale and delivery. Non-manufacturing PP&E is reduced by 40%, from $22 per pair in Fig. 4 to $13 in Fig. 5. When the impact on the numerator and the denominator of ROIC are combined, the promises of lean thinking are fulfilled. A kiosk yields a greater than ten fold increase in profitability over an Original Levi’s store (from 16% ROIC to 200%), while still accomplishing the strategic purpose of the store – a research lab for putting Levi’s in closer touch with the end-use customer.
Fig. 6. Management Accounting Topics by Journal, 1996–2000. New Directions in Management Accounting Research 25 Fig. 7. Theories Used in Management Accounting Articles by Journal, 1996–2000. Fig. 8. Methods of Analysis Used in Management Accounting Articles by Journal, 1996–2000. 26 FRANK H. SELTO AND SALLY K. WIDENER Fig. 9. Sources of Data in Management Accounting Articles by Journal, 1996–2000. Topic Coverage Figure 6 shows some evidence of journal specialization by topic, although all the research journals have published at least some articles addressing these topics.
The footprint gross margin in Fig. 2 for Levi’s as the manufacturer are about 40%. This implies that cost of goods sold for one pair of jeans is about $19 (60% × $32). From research, we know that denim costs about $5 per pair and conversion another $5. This leaves approximately $9 for distribution logistics. Overall S,G&A is 25% of sales per Fig. 2, which would be $8 per pair, based on net sales of $32. We estimate S,G&A to be moderately higher ($9 per pair) for women’s jeans because of the more complex supply chain for a fashion item.