Monday, June 27, 2016

Activity based budgeting

Management Concept Knol Series


Activity based budgeting focuses on the budgeted cost of activities (for ex. R&D, training, supply, processing of each range of products and services, quality control, accounting, logistic, distribution, customer service, marketing, promoting and selling....) necessary to produce and sell products and services.

This approach to budgeting entails formulating budgets for each activity in its activity management system

Horngren Charles, T., George Foster, and Srikant M. Datar, Cost Accounting, 10th Edition, Prentice Hall Inc.


Activity based  budgeting


Antos, John and James A. Brimson, Driving Value Using Activity Based Budgeting, (NY, NY: John Wiley & Sons, 1999)

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Accounting - Concept Brief

Accounting is the language of business.

Business firms are established to make profits. Profit is the return to the owners of business. Accounting determines the amount of profit made by a business firm in a period.

Accounting records and statements have many other uses. Accounting is defined as providing information to facilitate decision making by managers and investors.

Accounting is based on documentary evidence of a transaction involving money and  assets between a business firm and other parties. These documents are called as vouchers in accounting jargon.

Based on vouchers, accountants first enter the transaction in a journal. From the entries in the journal, they make posting in the ledger in separate accounts maintained for various assets, liabilities, revenues and expenses, and various parties representing customers and suppliers.

From the account balances in the ledgers, various accounting statements are prepared.

Profit and loss account, balance sheet and cash flow statement are important statements to be prepared by companies and circulated to their shareholders.

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Achievement Motive


Achievement motive may be defined as the degree to which a person wishes to accomplish challenging goals, succeed in competitive situations, and exhibit the desire for unambiguous feedback regarding performance. An individual with a high achievement motive has higher levels of each element of the definition.

Fred Luthans, Organization Behavior, 9th Edition, McGraw Hill

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Wednesday, June 15, 2016

Negotiation During Your Campus Placement Job Search - Videos

How to Negotiate Your Job Offer - Prof. Deepak Malhotra (Harvard Business School)

20 Nov 2012


Ask the Experts - Negotiating a Job Offer

CMU Career and Professional Development Center
6 Jan 2015



Negotiating a Job Offer (workshop)
CMU Career and Professional Development Center
28 April 2014


Monday, June 13, 2016

MBA Course Inauguration - Welcome Addresses

Opening Ceremony - INSEAD MBA July 2013 - By Jean-Marc Liduena, Président - IAAF


Welcome and Awards Reception 2010 Keynote - Gunjan Kedia
Tepper Business School, CMU



Monday, June 6, 2016

Psychology Articles Index

Summaries of Chapters from Book on Introduction to Psychology
Prepared by Narayana Rao K.V.S.S,.

Introduction to Psychology
Body Organs and Systems Related to Behavior
Sensation and Perception
Consciousness - A Concept of psychology
Basic Principles of Learning
Cognition and Language
Motivation and Emotion
Personality Theories and Assessment
Social Psychology - Introduction

Articles are in serial order from this post

More resources

Google Book:  Discovering Psychology: The Science of Mind
John Cacioppo, Laura Freberg
Cengage Learning, 01-Jan-2015 - Psychology - 784 pages

The Future of Psychology: Connecting Mind to Brain
Lisa Feldman Barrett
Perspect Psychol Sci. 2009 Jul 1; 4(4): 326–339.

Remaking the Science of Mind: Psychology as Natural Science
by Gary Hatfield
IRCS Report 94-13, University of Pennsylvania
3401 Walnut Street, Suite 400C, Philadelphia, PA 19104-6228
September 1994

Can Psychology Be a Science of Mind?
B. E Skinner, Harvard University
November 1990 • American Psychologist, Vol. 45, No. 11, 1206-1210

Updated  6 June 2016, 28 Jan 2012