Managerial accounting

書誌事項

Managerial accounting

John G. Helmkamp

Wiley, c1990

2nd ed

  • : pbk.

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注記

Includes index

内容説明・目次

巻冊次

ISBN 9780471514220

内容説明

Designed and written for the beginner accounting student, this comprehensive text presents the concepts and practice of managerial accounting from the perspective of a typical manager. It emphasizes the use of accounting information by managers to acquire, utilize and manage an organization's resources, and compares managerial to financial accounting to assist the student in the transition from one course to the other. Clear, straightforward and to the point, this new edition integrates Just-In-Time Inventory systems throughout the text, gives good coverage of Computer Integrated Manufacturing (CIM), has more examples and problems based on service business, and includes chapter overviews and objectives plus over 850 discussion questions, exercises and problems.

目次

  • Managerial accounting: an overview
  • cost classifications, concepts, and uses
  • job order costing systems
  • product costing for repetitive production
  • cost behaviour and contribution margin reporting
  • cost-volume-profit relationships
  • decision making based on relevant information
  • budgeting: a management tool for financial planning and control
  • capital budgeting
  • standard costs: direct materials and direct labour
  • flexible budget and standard manufacturing overhead costing
  • profit variance analysis
  • accounting for decentralized operations
  • cost allocation - a closer look
  • quantitative methods and managerial accounting
  • analysis of financial statements
  • statement of cash flows.
巻冊次

: pbk. ISBN 9780471517795

内容説明

Designed and written for the beginner accounting student, this text is aimed at comprehensive presentation of the concepts and practice of managerial accounting from the perspective of a typical manager.

目次

  • DEVELOPING A COST DATA BASE FOR MANAGERIAL ACCOUNTING
  • Cost Classifications, Concepts, and Uses
  • Job Order Costing Systems
  • Product Costing for Repetitive Production
  • Cost Behavior and Contribution Margin Reporting
  • USE OF MANAGERIAL ACCOUNTING FOR DECISION MAKING WITH A PLANNING FOCUS
  • Cost-Volume-Profit Relationships
  • Decision Making Based on Relevant Information
  • Budgeting: A Management Tool for Financial Planning and Control
  • Capital Budgeting
  • USE OF MANAGERIAL ACCOUNTING FOR DECISION MAKING WITH A CONTROL FOCUS
  • Standard Costs: Direct Materials and Direct Labor
  • Flexible Budgets and Standard Manufacturing Overhead Costing
  • Profit Variance Analysis
  • Accounting for Decentralized Operations
  • CONSIDERATION OF SPECIALIZED MANAGERIAL ACCOUNTING TOPICS
  • Cost Allocation: A Closer Look
  • Quantitative Methods and Managerial Accounting
  • Analysis of Financial Statements
  • Statement of Cash Flows
  • Appendix.

「Nielsen BookData」 より

詳細情報

  • NII書誌ID(NCID)
    BA10553939
  • ISBN
    • 0471514225
    • 0471517798
  • LCCN
    89022580
  • 出版国コード
    us
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    New York
  • ページ数/冊数
    xv, 826, [22] p.
  • 大きさ
    27 cm
  • 分類
  • 件名
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