Managerial Finance


Accounting and Finance

Table Of Contents: Volume 9 Issue 1

Mini‐Micro Computer Price‐Performance Ratio: Present Events and Future Trends

Sara Rushinek

In an attempt to meet a rapidly increasing demand, the minicomputer industry has expanded. This resulted from a void by mainframe systems with respect to speed and a…

The Planning Phase in Management Information Systems

Sara F. Rushinek

There are several planning processes that must be performed prior to the actual design and the implementation of a Management Information System (MIS). The main functions…

Manufacturing Information Systems Using Computer Assisted Design (CAD), Computer Assisted Manufacturing (CAM) and Material Requirement Planning (MRP)

Sara Rushinek

Computers were first used in manufacturing firms around 1958. Since then, their impact on manufacturing has been of mixed results. In some instances, they have greatly…

Costing Aspects of Segmented Reporting and its Contribution Approach

Avi Rushinek

To operate effecively, managers and decision makers must have a great deal of information; much more that what is provided by a single income statement. From this…

Capital Budgeting Techniques, The Payback Period, The Net Present Value, The Internal Rate of Return and their Computer Applications

Avi Rushinck

Capital Budgeting is defined as planning and financing long term investment projects in both the private and public sectors (Skierkowski, 1981). In the literature, there…

Control Aspects of Standard Costing: Variance Analysis, Inflation Adjustment, The Learning Curve and their Computer Applications

Avi Rushinek

Standard Costing (SC) systems and Variance Analysis (VA) are tools used by managerial accountants to measure performance. These tools rely heavily on quantitative…

Cost Accumulation for Different Costing Systems and their Computer Applications

Avi Rushinek

One of the most important aspects of managerial accounting is the accumulation of costs in the manufacturing process. This data is of value to the manager owing to the…



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Emerald Publishing Limited

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  • Professor Don Johnson