Vlerick Repository

• Management accounting

  Jorissen, Ann; Roodhooft, Filip (2021)

  Management accounting bespreekt het gebruik van kosten- en opbrengstinformatie in een beslissingscontext en geeft een helder antwoord op belangrijke vragen. Met welke instrumenten en welke informatie kan de manager beslissen over acties voor zijn organisatie? Hoe kunt u uw capaciteit optimaal benutten, producten afstoten of promoten, budgetten opmaken en een managementcontrolesysteem opzetten? Wat zijn de verschillende deelelementen van een managementcontrolesysteem? Hoe volgt u het budget op via variantieanalyse? De auteurs besteden aandacht aan concepten als activity based budgeting, beyond budgeting en benchmarking. Bovendien is het boek zeer geschikt voor zelfstudie: heldere samenvattingen aan het einde van elk deel; praktijkgerichte situatieschetsen; talrijke oefeningen.
• Cost Accounting

  Jorissen, Ann; Roodhooft, Filip; Van Liedekerke, Christine; Walraevens, Guy (2021)

  Cost accounting vormt een geheel met Management accounting en geeft de lezer inkijk in het brede domein van management accounting. In Cost accounting leert u hoe u: kosteninformatie verzamelt; die informatie zinvol toewijst aan mogelijke kostobjecten; de winstgevendheid van producten, diensten, klanten, markten en distributiekanalen evalueert. Het boek gaat dieper in op onder andere kostenbegrippen, kostprijscomponenten, break-evenanalyse, process costing, activity based costing, standaardkostencalculatie en variabele kostprijsberekening. Breid uw kennis op een praktische manier uit door: links met analytisch boekhouden (waar aangewezen); opgeloste oefeningen voor zelfstudie na elk hoofdstuk; naar moeilijkheidsgraad gerangschikte oefeningenreeks per hoofdstuk.
• Fundamentals of operational risk management - Understanding and implementing effective tools, policies and frameworks

  Ashby, Simon (2022)

  Threats to an organization's operations, such as fraud, IT disruption or poorly designed products, could result in serious losses. Understand the key components of effective operational risk management with this essential book for risk professionals and students. Fundamentals of Operational Risk Management outlines how to implement a sound operational risk management framework which is embedded in day-to-day business activities. It covers the main operational risk tools including categorisation, risk and control self-assessment and scenario analysis, and explores the importance of risk appetite and tolerance. With case studies of major operational risk events to illustrate each concept, this book demonstrates the value of ORM and how it fits with other types of risk management. There is also guidance on the regulatory treatment of operational risk and the importance of risk culture in any organization. Master the essentials and improve the practice of operational risk management with this comprehensive guide.
• Essays in financial innovation and sustainability

  Kolokas, Dimitrios (2022)

  The scope of this dissertation is to observe three of the most prominent trends of this era and to present innovations that could inspire both academics and businesses. There is an urgent need to improve the traditional ways in which the markets operate to achieve financial growth while respecting the environment and the society. The third and fourth manuscript tackle directly the topic of sustainable development through the lenses of SMEs. The first manuscript offers evidence related to the development of FinTech entrepreneurship in a market. Through FinTech and sustainability might appear unrelated at first, their simultaneous development could support achievement of a sustainable economy. FinTech could foster the availability of green finance, which is necessary to the capital-intensive sustainability transformation (Vergara and Agudo, 2021). FinTech supports the sustainable development not only through green finance but also by providing financial resources to underrepresented groups, hence promoting financial inclusion (Arnert et al., 2020). Both FinTech and sustainability are relatively recent trends, hence this dissertation, which focuses on financial innovation and sustainability, oughts to provide evidence for both considering their increasing dependency and relevance.
• A classification and new benchmark instances for the multi-skilled resource-constrained project scheduling problem

  Snauwaert, Jakob; Vanhoucke, Mario (European Journal of Operational Research, 2022)

  This paper studies and analyses the multi-skilled resource-constrained project scheduling problem (MSRCPSP). We present a new classification scheme based on an existing classification scheme for project scheduling problems. This allows researchers to classify all multi-skilled project scheduling problems and its extensions. Furthermore, we propose a new data generation procedure for the MSRCPSP and introduce multiple artificial datasets for varying research purposes. The new datasets are generated based on new multi-skilled resource parameters and are compared to existing benchmark datasets in the literature. A set of 7 empirical multi-skilled project instances from software and railway construction companies are collected in order to validate the quality of the artificial datasets. Solutions are obtained through a genetic algorithm and by solving a mixed-integer linear programming formulation with CPLEX 12.6. The hardness of the multi-skilled project instances is investigated in the computational experiments. An experimental analysis studies the impact of skill availability, workforce size and multi-skilling on the makespan of the project.

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