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Affiche du document Performance Budgeting (with CD) — Performance Budgeting (with CD)
William G. Arnold
1h49min30
Comptabilité
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146 pages. Temps de lecture estimé 1h49min.
Improve Your Agency's Performance Budgets and Accountability ReportsPerformance Budgeting: What Works, What Doesn't is a must-have resource for government officials implementing performance budgeting within their organizations. The author examines performance budgets and accountability reports from a cross-section of federal agencies and offers an objective critique of both their form and content. Examples of the best—and the worst—federal performance budgeting efforts offer insights and lessons for agency officials charged with determining the best performance budgeting techniques to put into practice. Readers will benefit from reviewing examples of other organizations' work and will learn how to use evaluation tools to apply performance budgeting techniques to their own organizations.Understand the evolution of performance budgeting and its inherent advantagesExamine the performance budgets and results for eleven federal agenciesBenchmark against the best agency submissions, and avoid the pitfalls of poor budgets and accountability reportsIdentify the attributes of good performance measures and learn how to develop themBonus! Includes a CD-ROM with the latest performance and accountability reports for all 24 CFO agencies.

Performance Budgeting (with CD)
William G. Arnold
1h49min30
Comptabilité
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146 pages. Temps de lecture estimé 1h49min.
Improve Your Agency's Performance Budgets and Accountability ReportsPerformance Budgeting: What Works, What Doesn't is a must-have resource for government officials implementing performance budgeting within their organizations. The author examines performance budgets and accountability reports from a cross-section of federal agencies and offers an objective critique of both their form and content. Examples of the best—and the worst—federal performance budgeting efforts offer insights and lessons for agency officials charged with determining the best performance budgeting techniques to put into practice. Readers will benefit from reviewing examples of other organizations' work and will learn how to use evaluation tools to apply performance budgeting techniques to their own organizations.Understand the evolution of performance budgeting and its inherent advantagesExamine the performance budgets and results for eleven federal agenciesBenchmark against the best agency submissions, and avoid the pitfalls of poor budgets and accountability reportsIdentify the attributes of good performance measures and learn how to develop themBonus! Includes a CD-ROM with the latest performance and accountability reports for all 24 CFO agencies.

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Affiche du document The Appropriations Law Answer Book — The Appropriations Law Answer Book
William G. Arnold
2h04min30
Comptabilité
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166 pages. Temps de lecture estimé 2h04min.
Get the Complete Answers to Your Appropriations Law Questions Scrutiny of the use of federal funds—and the people handling those funds—has never been greater. Yet federal personnel often don't know all the rules. What might seem like a logical, efficient action could very well be illegal. Now, there is an easy-to-use, straightforward guide to help everyone involved with appropriated funds. The Appropriations Law Answer Book: A Q&A Guide to Fiscal Law is the “go-to” resource for answers to fiscal law questions that arise in the federal workplace. This book condenses the content of the 2,000+ page Government Accountability Office's Principles of Federal Appropriations Law (the “Redbook”), providing a pertinent and usable resource for everyone who has responsibility for federal funds. Arranged in question-and-answer format, this concise book covers the questions that most often surface in agencies. Subject area groupings make finding the right answer quick and clear. Coverage includes critical information on: • How to prevent violations of the Antideficiency Act • Obligation of appropriations • Intragovernmental transactions, grants and agreements • Nonappropriated fund instruments Even personnel with the purest of intentions can run afoul of the many laws, rules, regulations, and decisions that govern the proper use of government funds. Don't be one of them. Get the resource you can trust: The Appropriations Law Answer Book. Plus! The book also includes a handy glossary. Contents Overview of Appropriations Law • Purpose • Time • Amount (The Antideficiency Act) • Obligation of Appropriations • Intragovernmental Transactions • Continuing Resolutions • Accountability and Liability of Individuals • Grants and Agreements • Nonappropriated Fund Instrumentalities • Can Your Agency Use Appropriated Funds for Meals and Light Refreshments? • Glossary About the Author William G. Arnold, CDFM-A, author of The Antideficiency Act Answer Book, Performance Budgeting—What Works, What Doesn't, and The Prompt Payment Act Answer Book, worked with the Department of Defense for 34 years, over 25 of which he spent in financial management. He has held positions as budget officer, director of resource management, director of disbursing, and entitlements director with the Air Force and the Defense Finance and Accounting Service.

The Appropriations Law Answer Book
William G. Arnold
2h04min30
Comptabilité
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166 pages. Temps de lecture estimé 2h04min.
Get the Complete Answers to Your Appropriations Law Questions Scrutiny of the use of federal funds—and the people handling those funds—has never been greater. Yet federal personnel often don't know all the rules. What might seem like a logical, efficient action could very well be illegal. Now, there is an easy-to-use, straightforward guide to help everyone involved with appropriated funds. The Appropriations Law Answer Book: A Q&A Guide to Fiscal Law is the “go-to” resource for answers to fiscal law questions that arise in the federal workplace. This book condenses the content of the 2,000+ page Government Accountability Office's Principles of Federal Appropriations Law (the “Redbook”), providing a pertinent and usable resource for everyone who has responsibility for federal funds. Arranged in question-and-answer format, this concise book covers the questions that most often surface in agencies. Subject area groupings make finding the right answer quick and clear. Coverage includes critical information on: • How to prevent violations of the Antideficiency Act • Obligation of appropriations • Intragovernmental transactions, grants and agreements • Nonappropriated fund instruments Even personnel with the purest of intentions can run afoul of the many laws, rules, regulations, and decisions that govern the proper use of government funds. Don't be one of them. Get the resource you can trust: The Appropriations Law Answer Book. Plus! The book also includes a handy glossary. Contents Overview of Appropriations Law • Purpose • Time • Amount (The Antideficiency Act) • Obligation of Appropriations • Intragovernmental Transactions • Continuing Resolutions • Accountability and Liability of Individuals • Grants and Agreements • Nonappropriated Fund Instrumentalities • Can Your Agency Use Appropriated Funds for Meals and Light Refreshments? • Glossary About the Author William G. Arnold, CDFM-A, author of The Antideficiency Act Answer Book, Performance Budgeting—What Works, What Doesn't, and The Prompt Payment Act Answer Book, worked with the Department of Defense for 34 years, over 25 of which he spent in financial management. He has held positions as budget officer, director of resource management, director of disbursing, and entitlements director with the Air Force and the Defense Finance and Accounting Service.

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Affiche du document The Government Manager's Guide to Earned Value Management — The Government Manager's Guide to Earned Value Management
Charles I. Budd
1h02min15
Comptabilité
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83 pages. Temps de lecture estimé 1h02min.
This volume presents practical guidance for the government manager on earned value management (EVM), from basic calculations to how to find the most useful information online. Emphasis is on the relevant reports that contractors are required to submit to the federal government as part of their compliance with mandated EVM on projects. Because the data submitted on reports do not translate automatically into recommendations for actions to be taken, information is included on how to analyze and evaluate contractor reports. This book is a must-read for understanding EVM on government projects.

The Government Manager's Guide to Earned Value Management
Charles I. Budd
1h02min15
Comptabilité
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83 pages. Temps de lecture estimé 1h02min.
This volume presents practical guidance for the government manager on earned value management (EVM), from basic calculations to how to find the most useful information online. Emphasis is on the relevant reports that contractors are required to submit to the federal government as part of their compliance with mandated EVM on projects. Because the data submitted on reports do not translate automatically into recommendations for actions to be taken, information is included on how to analyze and evaluate contractor reports. This book is a must-read for understanding EVM on government projects.

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Affiche du document Pricing and Cost Accounting — Pricing and Cost Accounting
Darrell J. Oyer
3h36min00
Comptabilité
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288 pages. Temps de lecture estimé 3h36min.
The essential reference to help federal contractors negotiate and maintain profitable contracts—Now in its third edition!This is the essential reference to help federal contractors negotiate and maintain profitable contracts—and remain in compliance throughout the life of the contract.Government contracting rules and regulations have changed significantly over the past six years. This new third edition addresses these changes and more:New thresholds for certification of cost and pricing dataRevisions in cost accounting standardsImplementation of commercial time-and-material and labor-hour contractsNew, stringent ethics requirementsImpact of stimulus fundingRevised cost principles, including excessive pass-through costs, post-retirement benefits, and travel costsRedirected audit initiatives based on the GAO review of DCAAPlus…changed requirements for bidding…pricing…cost accounting…subcontracting…contract modification…all the information you need to be in compliance with the new rules. No other single book provides as much up-to-date federal procurement cost and pricing information in such a concise - yet comprehensive - format.

Pricing and Cost Accounting
Darrell J. Oyer
3h36min00
Comptabilité
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288 pages. Temps de lecture estimé 3h36min.
The essential reference to help federal contractors negotiate and maintain profitable contracts—Now in its third edition!This is the essential reference to help federal contractors negotiate and maintain profitable contracts—and remain in compliance throughout the life of the contract.Government contracting rules and regulations have changed significantly over the past six years. This new third edition addresses these changes and more:New thresholds for certification of cost and pricing dataRevisions in cost accounting standardsImplementation of commercial time-and-material and labor-hour contractsNew, stringent ethics requirementsImpact of stimulus fundingRevised cost principles, including excessive pass-through costs, post-retirement benefits, and travel costsRedirected audit initiatives based on the GAO review of DCAAPlus…changed requirements for bidding…pricing…cost accounting…subcontracting…contract modification…all the information you need to be in compliance with the new rules. No other single book provides as much up-to-date federal procurement cost and pricing information in such a concise - yet comprehensive - format.

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Affiche du document The Antideficiency Act Answer Book — The Antideficiency Act Answer Book
William G. Arnold
1h42min45
Comptabilité
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137 pages. Temps de lecture estimé 1h43min.
Avoid Violations of the Antideficiency Act!Antideficiency Act (ADA) violations within both the financial and audit communities are now at an all-time high. Violations often result from a lack of knowledge about what is and what is not permissible under the law. The Antideficiency Act Answer Book is an easy-to-understand question-and-answer tool that guides you through all the rules associated with the Antideficiency Act and helps you detect and report violations in a timely manner.• Covers all aspects of the Antideficiency Act, from its history to common violations, penalties for violation, and reporting requirements• Includes the tools you need to help avoid Antideficiency Act violations• Plus! Includes an analysis of all the ADA reports collected by the Government Accountability Office, summarized by agency, appropriation, amount, and type of violation.

The Antideficiency Act Answer Book
William G. Arnold
1h42min45
Comptabilité
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137 pages. Temps de lecture estimé 1h43min.
Avoid Violations of the Antideficiency Act!Antideficiency Act (ADA) violations within both the financial and audit communities are now at an all-time high. Violations often result from a lack of knowledge about what is and what is not permissible under the law. The Antideficiency Act Answer Book is an easy-to-understand question-and-answer tool that guides you through all the rules associated with the Antideficiency Act and helps you detect and report violations in a timely manner.• Covers all aspects of the Antideficiency Act, from its history to common violations, penalties for violation, and reporting requirements• Includes the tools you need to help avoid Antideficiency Act violations• Plus! Includes an analysis of all the ADA reports collected by the Government Accountability Office, summarized by agency, appropriation, amount, and type of violation.

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Affiche du document The Prompt Payment Act Answer Book — The Prompt Payment Act Answer Book
William G. Arnold
1h30min45
Comptabilité
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121 pages. Temps de lecture estimé 1h31min.
Find the Answers You Need to Comply with the Prompt Payment Act!It can be challenging for federal agencies to comply with the Prompt Payment Act. Although the basic rules are simple, they can be difficult to interpret and apply properly — until now. Designed as a reference, The Prompt Payment Act Answer Book lays out the prompt payment rules in a question-and-answer format, enabling readers to find answers to hundreds of specific questions. Practitioners will find the information they need to get and stay in compliance with the Prompt Payment Act and will benefit from real-world examples they can apply in everyday operations.• Government payment personnel: Get advice on how to structure your processes to comply with prompt payment rules, avoid negative audit findings, and deal with contractor inquiries about interest entitlements• Auditors: Structure your prompt payment audits and pertinent information effectively• Contractors and vendors: Verify that your invoices are being handled properly, determine whether you are due interest penalties, and learn how to appeal improper payment amountsPlus! Two quantitative sections show you how to calculate payment due dates and interest penalties, and two quizzes help reinforce learning.

The Prompt Payment Act Answer Book
William G. Arnold
1h30min45
Comptabilité
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121 pages. Temps de lecture estimé 1h31min.
Find the Answers You Need to Comply with the Prompt Payment Act!It can be challenging for federal agencies to comply with the Prompt Payment Act. Although the basic rules are simple, they can be difficult to interpret and apply properly — until now. Designed as a reference, The Prompt Payment Act Answer Book lays out the prompt payment rules in a question-and-answer format, enabling readers to find answers to hundreds of specific questions. Practitioners will find the information they need to get and stay in compliance with the Prompt Payment Act and will benefit from real-world examples they can apply in everyday operations.• Government payment personnel: Get advice on how to structure your processes to comply with prompt payment rules, avoid negative audit findings, and deal with contractor inquiries about interest entitlements• Auditors: Structure your prompt payment audits and pertinent information effectively• Contractors and vendors: Verify that your invoices are being handled properly, determine whether you are due interest penalties, and learn how to appeal improper payment amountsPlus! Two quantitative sections show you how to calculate payment due dates and interest penalties, and two quizzes help reinforce learning.

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Affiche du document Governmental and Nonprofit Financial Management — Governmental and Nonprofit Financial Management
Charles K. Coe
2h48min00
Comptabilité
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224 pages. Temps de lecture estimé 2h48min.
The first book to comprehensively discuss both governmental and nonprofit financial management!Governmental and Nonprofit Financial Management makes it easy for both nonprofit and governmental managers to understand essential governmental and nonprofit financial management topics and their various subfields.• Understand the similarities and differences between governmental and nonprofit financial management standards and procedures• Learn multiple cost-saving techniques• Explore highly technical financial management subfields, from auditing and financial analysis to capital budgeting and risk management• Use over 40 applications to calculate everything from T-bill yield to lost cash discounts• Benefit from the in-depth coverage — an excellent primer for the non-accountantBonus! Apply what you have learned by completing problems, cases, and report writing exercises at the end of each chapter.

Governmental and Nonprofit Financial Management
Charles K. Coe
2h48min00
Comptabilité
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224 pages. Temps de lecture estimé 2h48min.
The first book to comprehensively discuss both governmental and nonprofit financial management!Governmental and Nonprofit Financial Management makes it easy for both nonprofit and governmental managers to understand essential governmental and nonprofit financial management topics and their various subfields.• Understand the similarities and differences between governmental and nonprofit financial management standards and procedures• Learn multiple cost-saving techniques• Explore highly technical financial management subfields, from auditing and financial analysis to capital budgeting and risk management• Use over 40 applications to calculate everything from T-bill yield to lost cash discounts• Benefit from the in-depth coverage — an excellent primer for the non-accountantBonus! Apply what you have learned by completing problems, cases, and report writing exercises at the end of each chapter.

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Affiche du document Project Estimating and Cost Management — Project Estimating and Cost Management
Parivs F. Rad
1h15min45
Comptabilité
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101 pages. Temps de lecture estimé 1h16min.
Improve the accuracy of project estimates and make better in-progress modifications by following the discipline-independent approach mapped out in this book. Learn the best ways to apply new tools, including a breakdown structure for both work and resources and proven estimating models. In addition, you'll gain insights into best practices for progress monitoring and cost management, as well as for dealing effectively with external projects.

Project Estimating and Cost Management
Parivs F. Rad
1h15min45
Comptabilité
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101 pages. Temps de lecture estimé 1h16min.
Improve the accuracy of project estimates and make better in-progress modifications by following the discipline-independent approach mapped out in this book. Learn the best ways to apply new tools, including a breakdown structure for both work and resources and proven estimating models. In addition, you'll gain insights into best practices for progress monitoring and cost management, as well as for dealing effectively with external projects.

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Affiche du document 101 Easy Ways to Promote Your Company — 101 Easy Ways to Promote Your Company
Kimberly Palmer
57min00
Comptabilité
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76 pages. Temps de lecture estimé 57min.
Learn a tried-and-true, simple method to bring out your inner storyteller! Do you find it difficult to establish a personal connection with your clients? In a market that is highly competitive, do you want to stand out? Or would you like to advance in your sales profession more quickly? You may learn how to tell compelling stories that are effective in sales with this 101 simple steps! Simple and powerful narrative techniques that will revolutionize your sales game—no nonsense or filler. Thousands of experts at leading organizations like Google, Oracle, and Visa have gained more business by using the same strategies you are about to discover. The techniques in this book are straightforward, real, and efficient. This book is your go-to resource for maximizing your storytelling potential and improving your sales abilities, regardless of your role—consultant, sales professional, or business owner.Expectations for this book: This comprehensive guide to everyday business storytelling will teach you how to: ✓ Transform any moment—even the most dull one—into an engaging narrative ✓ Discover, create, and tell the five basic story kinds that will work best. Gain the courage to tell a tale at any time. Authentically and organically include stories into any sales interaction. Include storytelling in all of your communications. You will benefit from these storytelling strategies and approaches in the following ways: ✓ Make a lasting impression ✓ Become your clients' most trusted advisor ✓ Explain the value you bring to the table ✓ Get over any sales resistance ✓ Encourage, uplift, and have a positive impact on everyone in your vicinity. The book provides helpful guidance on using stories to impress your clients, and it is jam-packed with exercises and real-world business storytelling examples. Are you prepared to discover how powerful storytelling can be? I can tell you with confidence that anyone can become a great storyteller because I have guided thousands of individuals. You're capable of telling incredible tales. You can develop into an amazing storyteller with practice, the correct methods, and a growth attitude.

101 Easy Ways to Promote Your Company
Kimberly Palmer
57min00
Comptabilité
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76 pages. Temps de lecture estimé 57min.
Learn a tried-and-true, simple method to bring out your inner storyteller! Do you find it difficult to establish a personal connection with your clients? In a market that is highly competitive, do you want to stand out? Or would you like to advance in your sales profession more quickly? You may learn how to tell compelling stories that are effective in sales with this 101 simple steps! Simple and powerful narrative techniques that will revolutionize your sales game—no nonsense or filler. Thousands of experts at leading organizations like Google, Oracle, and Visa have gained more business by using the same strategies you are about to discover. The techniques in this book are straightforward, real, and efficient. This book is your go-to resource for maximizing your storytelling potential and improving your sales abilities, regardless of your role—consultant, sales professional, or business owner.Expectations for this book: This comprehensive guide to everyday business storytelling will teach you how to: ✓ Transform any moment—even the most dull one—into an engaging narrative ✓ Discover, create, and tell the five basic story kinds that will work best. Gain the courage to tell a tale at any time. Authentically and organically include stories into any sales interaction. Include storytelling in all of your communications. You will benefit from these storytelling strategies and approaches in the following ways: ✓ Make a lasting impression ✓ Become your clients' most trusted advisor ✓ Explain the value you bring to the table ✓ Get over any sales resistance ✓ Encourage, uplift, and have a positive impact on everyone in your vicinity. The book provides helpful guidance on using stories to impress your clients, and it is jam-packed with exercises and real-world business storytelling examples. Are you prepared to discover how powerful storytelling can be? I can tell you with confidence that anyone can become a great storyteller because I have guided thousands of individuals. You're capable of telling incredible tales. You can develop into an amazing storyteller with practice, the correct methods, and a growth attitude.

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Affiche du document Structure of Production — Structure of Production
Mark Skousen
3h40min30
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294 pages. Temps de lecture estimé 3h40min.
In 2014, the U. S. government adopted a new quarterly statistic called gross output (GO), the most significance advance in national income accounting since gross domestic product (GDP) was developed in the 1940s. The announcement came as a triumph for Mark Skousen, who advocated GO nearly 25 years ago as an essential macroeconomic tool and a better way to measure the economy and the business cycle. Now it has become an official statistic issued quarterly by the Bureau of Economic Analysis at the U. S. Department of Commerce. In this new revised edition of Structure of Production, Skousen shows why GO is a more accurate and comprehensive measure of the economy because it includes business-to-business transactions that move the supply chain along to final use. (GDP measures the value of finished goods and services only, and omits B-to-B activity.) GO is an attempt to measure spending at all stages of production. Using GO, Skousen demonstrates that the supply-side of the business spending is far more important than consumer spending, is more consistent with economic growth theory, and a better measure of the business cycle.

Structure of Production
Mark Skousen
3h40min30
Comptabilité
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294 pages. Temps de lecture estimé 3h40min.
In 2014, the U. S. government adopted a new quarterly statistic called gross output (GO), the most significance advance in national income accounting since gross domestic product (GDP) was developed in the 1940s. The announcement came as a triumph for Mark Skousen, who advocated GO nearly 25 years ago as an essential macroeconomic tool and a better way to measure the economy and the business cycle. Now it has become an official statistic issued quarterly by the Bureau of Economic Analysis at the U. S. Department of Commerce. In this new revised edition of Structure of Production, Skousen shows why GO is a more accurate and comprehensive measure of the economy because it includes business-to-business transactions that move the supply chain along to final use. (GDP measures the value of finished goods and services only, and omits B-to-B activity.) GO is an attempt to measure spending at all stages of production. Using GO, Skousen demonstrates that the supply-side of the business spending is far more important than consumer spending, is more consistent with economic growth theory, and a better measure of the business cycle.

Accès libre

Affiche du document Economic Policy and Household Welfare During Crisis and Adjustment in Tanzania — Economic Policy and Household Welfare During Crisis and Adjustment in Tanzania
Den Brink Roger Van
2h55min30
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234 pages. Temps de lecture estimé 2h55min.
Tanzania is now the fourth poorest country in the world. Its economic development, since independence in 1961, has been characterized by a series of internal and external shocks that have tested the resilience of the economy, the stability of its institutions, and the tolerance and inventiveness of its people. This book presents information that will have profound implications for economic policy in Tanzania. Questioning earlier reports and conclusions, the authors reject official economic statistics as failing to give even a moderately accurate picture of economic developments. This study outlines the structure of the Tanzanian economy and considers the impact of previous policies and current stabilization and adjustment measures on the poorer segments of the Tanzanian population.

Economic Policy and Household Welfare During Crisis and Adjustment in Tanzania
Den Brink Roger Van
2h55min30
Comptabilité
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234 pages. Temps de lecture estimé 2h55min.
Tanzania is now the fourth poorest country in the world. Its economic development, since independence in 1961, has been characterized by a series of internal and external shocks that have tested the resilience of the economy, the stability of its institutions, and the tolerance and inventiveness of its people. This book presents information that will have profound implications for economic policy in Tanzania. Questioning earlier reports and conclusions, the authors reject official economic statistics as failing to give even a moderately accurate picture of economic developments. This study outlines the structure of the Tanzanian economy and considers the impact of previous policies and current stabilization and adjustment measures on the poorer segments of the Tanzanian population.

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Affiche du document AUDIT COMPTABLE, FINANCIER ET COMMISSARIAT AUX COMPTES — AUDIT COMPTABLE, FINANCIER ET COMMISSARIAT AUX COMPTES
MOHAMED SAIDOU SYLLA
2h44min15
Comptabilité
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219 pages. Temps de lecture estimé 2h44min.
Cet ouvrage est un guide pratique fondé sur l'expérience de l'auditeur et les meilleures pratiques en matière d'audit comptable et financier et de commissariat aux comptes. Il a été élaboré par l'auteur pour guider tous ceux qui veulent apprendre, conseiller ou réaliser un audit légal ou contractuel dans une entité. Ce livre se veut, de manière exhaustive, le résumé de tous les thèmes essentiels dans la mise en œuvre de l'audit et l'exercice du commissariat aux comptes conformément aux normes de l'OHADA. Fort de son expérience dans le domaine de l'audit comptable, financier et le commissariat aux comptes, l'auteur met à la disposition de ses lecteurs, un outil majeur de perfectionnement et professionnalisant.

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Affiche du document La compta... sans comptes — La compta... sans comptes
François Pottier
4h28min30
Comptabilité
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358 pages. Temps de lecture estimé 4h28min.
Ces 64 exercices et leurs corrigés permettent une appropriation progressive des concepts de la comptabilité. Le livre est construit en quatre parties : - les principes généraux ; - les opérations courantes ; - les opérations d’inventaire ; - les cas de synthèse. Accompagnant plus spécifiquement le livre de cours de la même collection, il peut être utilisé en complément de tout ouvrage théorique de comptabilité. Le degré de difficulté est indiqué au début de chaque exercice et cas à l’aide d’un indice gradué de 1 à 5 par ordre de difficulté croissante. Ce livre s’adresse aux étudiants en premier cycle de comptabilité et gestion des écoles de commerce, des universités, écoles d’ingénieurs. Il intéressera aussi les praticiens d’entreprises occupants des fonctions financières ou comptables.

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Affiche du document Normes comptables internationales et gouvernance des entreprises — Normes comptables internationales et gouvernance des entreprises
Benoît Pigé
2h31min30
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202 pages. Temps de lecture estimé 2h31min.
La crise financière a souligné le rôle essentiel des normes comptables internationales dans l'information des investisseurs. Cette crise a également remis sur le devant de la scène les débats autour de la juste valeur (fair value en anglais). Une polarisation excessive des normes comptables autour des prix de marché pourrait accroître la volatilité des résultats et des capitaux propres des entreprises. Pourtant, les normes comptables internationales ne sont pas responsables de la création des bulles immobilières ou financières. Elles ne font que traduire l'impact de leur accroissement ou de leur éclatement sur les comptes des entreprises. Plus que d'une remise en cause des normes IFRS et du principe de juste valeur, ce qui importe aujourd'hui c'est de comprendre les principes qui sous-tendent les normes IFRS et de pleinement exploiter les possibilités que ces normes offrent en matière d'information tant des investisseurs que de toutes les parties prenantes. Les normes IFRS sortent du cadre purement comptable pour toucher aux exigences de gouvernance des entreprises et, en particulier, au besoin de rendre compte des actions effectuées, des décisions prises, et de leur impact sur la création de valeur économique. Pour remplir pleinement leur rôle, les normes IFRS supposent également que les acteurs de leur application et de leur contrôle acceptent d'assumer pleinement leur responsabilité. La complexité des transactions économiques et financières s'appuie sur des techniques précises et codifiées mais, à un certain niveau, cette complexité ne peut être appréhendée que par des choix humains que les normes IFRS invitent à faire apparaître.

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Affiche du document Pilotage des coûts et des performances — Pilotage des coûts et des performances
Grégory Wegmann
2h39min00
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212 pages. Temps de lecture estimé 2h39min.
Le contrôle de gestion est une discipline en pleine évolution. L'actualité y fait de plus en plus référence, même si son contenu et ses objectifs restent encore bien mystérieux. Les spécialistes, anglo-saxons pour la plupart, tentent de répondre à cet engouement en développant de nouveaux outils orientés sur le pilotage des coûts et des performances. L'objectif principal de cet ouvrage est de les étudier. Ce livre s'inscrit donc dans une démarche d'approfondissement et de réflexion. Il requiert des connaissances préalables en comptabilité de gestion, en contrôle de gestion et en management. Il s'adresse : à des étudiants en troisièmes cycles professionnels (Masters professionnels) spécialisés en contrôle de gestion, pilotage et finance des organisations, ainsi qu'à des étudiants préparant les examens d'expertise comptable (nouveaux programmes) ; aux chercheurs en Sciences de gestion spécialisés en contrôle de gestion et en pilotage des organisations ; et aux managers d'entreprises occupant des fonctions dans les domaines du contrôle de gestion et du pilotage organisationnel (responsables de divisions, de centres de profits...).

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Affiche du document Les grands auteurs en comptabilité — Les grands auteurs en comptabilité
Bernard Colasse
3h45min45
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301 pages. Temps de lecture estimé 3h46min.
Cet ouvrage évoque en dix-sept chapitres les auteurs qui, à des titres et dans des contextes divers, ont participé à lémergence de la comptabilité moderne. Chacun de ces « grands » auteurs est situé dans son époque et sa contribution à la théorie, à la pratique ou à l’enseignement de la comptabilité est interprétée par référence au contexte culturel, économique et social de cette époque. Plus qu’une galerie de portraits d’auteurs, plus ou moins connus, cet ouvrage se veut un retour aux sources et l’esquisse d’une histoire de la pensée comptable qui va de l’illustre florentin Luca Pacioli jusqu’aux grands chercheurs contemporains, anglo-saxons. Les étudiants, les chercheurs et les praticiens y trouveront les origines de concepts et de méthodes encore souvent débattus. Peut-être seront-ils par exemple surpris d’apprendre, que dès la fin du XIXe siècle, le concept de « juste valeur » ou de valeur de marché avait, comme aujourd’hui, ses farouches détracteurs et ses fervents défenseurs. Comme souvent, ainsi que le lecteur le découvrira au fil des pages de cet ouvrage, l’histoire de la pensée peut éclairer et relativiser les débats du présent.

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Affiche du document Introduction à la gestion d'entreprise — Introduction à la gestion d'entreprise
Alain Schatt
3h16min30
Comptabilité
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262 pages. Temps de lecture estimé 3h16min.
Cet ouvrage d'introduction à la gestion d'entreprise propose un tour d'horizon des problèmes contemporains de gestion d'entreprise. Fruit de la collaboration de plusieurs enseignants, cet ouvrage regroupe l’ensemble des notions fondamentales en gestion. En 9 chapitres, il est proposé un tour d’horizon complet des problèmes contemporains de gestion d’entreprise : analyse des organisations, comptabilité-contrôle et audit légal, comptabilité de gestion, finance d’entreprise, gestion des ressources humaines, gouvernement d’entreprise, marketing, stratégie, systèmes d’information. Cet ouvrage s'adresse à des étudiants débutants en gestion, ainsi qu'à des spécialistes de gestion, soucieux d'élargir leur vision de l'entreprise et d'acquérir de nouvelles connaissances.

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Affiche du document Audit et contrôle interne — Audit et contrôle interne
Benoît Pigé
3h59min15
Comptabilité
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319 pages. Temps de lecture estimé 3h59min.
L’audit est devenu un mot d’usage courant. Les scandales comptables et financiers qui ont abondé sans discontinuer depuis le début des années 2000 ont mis sur le devant de la scène une profession jusqu’ici plutôt discrète. Le souci de la société de se protéger, de définir des règles de comportement, mais aussi de collecte, de traitement et de transmission de l’information, ont conduit les gouvernements et les organismes internationaux à accroître considérablement le volume des normes en vigueur. Mais la normalisation est de peu d’intérêt si elle n’est pas respectée. L’audit constitue un des moyens essentiels pour s’assurer de la conformité d’un bien ou d’un service, et en particulier d’une information comptable et financière, à une norme. L’enjeu de la conformité à la norme dépasse donc le cadre du simple respect d’une réglementation pour toucher aux enjeux majeurs du vivre ensemble. Le contrôle interne, et l’ensemble des mécanismes qui y sont associés, vise ainsi à permettre à toute entreprise de s’assurer de sa conformité et de sa capacité à maîtriser la conduite et la gestion de son organisation dans le but d’atteindre les objectifs qu’elle s’est fixée. L’audit, comme le contrôle interne, sont eux-mêmes rentrés dans le cadre de la normalisation nationale et surtout internationale. Des organismes supranationaux édictent des règles, des normes qui s’imposent progressivement à tous les acteurs de l’audit et du contrôle interne. Il convient de les comprendre et de les connaître. Cette troisième édition inclut désormais des chapitres sur ces aspects. Professeur agrégé des Universités en Sciences de Gestion, enseignant à l’Université de Franche-Comté, Benoît Pigé est diplômé expert comptable et commissaire aux comptes. Ses recherches portent sur la gouvernance, le contrôle et l’audit des Organisations. Ancien auditeur de grandes entreprises françaises et étrangères cotées, puis contrôleur de gestion et responsable comptable en entreprise, il a fondé puis dirigé l’Institut d’Administration des Entreprises (IAE) de Franche-Comté. Il travaille désormais sur le rôle de l’information (en particulier comptable et financière) dans la mise en place d’une gouvernance des Organisations qui soit orientée vers les parties prenantes et non uniquement vers les marchés financiers. Il est auteur de neuf ouvrages et de nombreux articles. Il est professeur invité dans de nombreux pays (notamment le Mexique, le Togo, la Tunisie, le Japon).

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Affiche du document La comptabilité générale — La comptabilité générale
Benoît Pigé
3h00min00
Comptabilité
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240 pages. Temps de lecture estimé 3h00min.
La comptabilité générale, avant d'être une technique ayant fait l'objet d'une réglementation et d'une codification poussées, est surtout un outil d'information au service des décideurs et des tiers en relation avec l'entité. Si l'enseignement de la comptabilité générale s'attache souvent à mettre en évidence la maîtrise des difficultés comptables, c'est-à-dire l'utilisation adéquate des méthodes comptables pour appréhender des transactions spécifiques, il est parfois perdu de vue la raison d'être de la comptabilité générale en tant qu'outil d'information. La connaissance de la réglementation et des recommandations comptables ne doit pas masquer l'objectif premier : offrir une image fidèle du patrimoine, de la situation financière et des résultats de l'entité. Cet ouvrage s'attache ainsi à replacer les méthodes et techniques comptables dans leur contexte, c'est-à-dire comme outils d'appréhension, sous forme monétaire, des transactions réalisées au cours d'une période.

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Affiche du document La gestion stratégique des coûts — La gestion stratégique des coûts
Benoît Pigé
2h48min00
Comptabilité
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224 pages. Temps de lecture estimé 2h48min.
Quatre aspects fondamentaux forment la cohérence de cet ouvrage. Le premier porte sur la nature même des organisations, c'est-à-dire sur le rôle qu'elles remplissent, notamment par rapport aux marchés, dans la combinaison des ressources pour offrir un produit ou un service spécifique. Le second aspect porte sur la nature des ressources consommées et sur leur mode de consommation et d'appréhension. Le troisième aspect est l'utilisation du suivi des coûts pour le contrôle et la motivation du personnel, et pour la prise de décision, notamment dans un univers incertain connaissant des évolutions fortes et rapides. Le dernier aspect est l'exploitation stratégique du suivi des coûts afin de repenser l'organisation, et notamment la pertinence et la cohérence des activités qu'elle réalise.

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