Management accounting : a decision emphasis

書誌事項

Management accounting : a decision emphasis

Don T. DeCoster, Eldon L. Schafer, Mary T. Ziebell

J. Wiley, c1988

4th ed

  • : pbk

大学図書館所蔵 件 / 52

この図書・雑誌をさがす

注記

Includes index

内容説明・目次

巻冊次

: pbk ISBN 9780471611431

内容説明

The latest edition of this accounting text provides a comprehensive introduction to management accounting theory and practice. Both theory and techniques are included, and there is coverage of accounting theory, economic theory, quantitative methods, and organizational theory. The book also contains problems for manufacturing, service, and retail organizations, and for profit-oriented, not-for-profit, and governmental systems. This edition contains new material on variable standard costing, absorption costing, allocation of direct costs, long- range decisions, budgeting, and budgetary control and responsibility accounting. Other additions include matrix algebra, new material in the statistical methods appendix and on the learning curve, and many new problems.

目次

  • Accounting Data for Decision Making
  • Variable Costing Systems
  • Absorption Costing Systems and Cost Allocations
  • The Use of Data in Making Decisions
  • Planning and Control Systems for Decision Implementation
  • Glossary
  • Appendix: Present-Value Tables.
巻冊次

ISBN 9780471637134

内容説明

This accounting text provides a comprehensive introduction to management accounting theory and practice. Both theory and techniques are included, and there is coverage of accounting theory, economic theory, quantitative methods, and organizational theory. The book also contains problems for manufacturing, service, and retail organizations, and for profit-oriented, not-for-profit, and governmental systems. This edition contains new material on variable standard costing, absorption costing, allocation of direct costs, long-range decisions, budgeting, and budgetary control and responsibility accounting. Other additions include matrix algebra, new material in the statistical methods appendix and on the learning curve, and many new problems.

目次

  • Accounting Data for Decision Making
  • Variable Costing Systems
  • Absorption Costing Systems and Cost Allocations
  • The Use of Data in Making Decisions
  • Planning and Control Systems for Decision Implementation
  • Appendix: Present-Value Tables.

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