Management accounting for the sugar cane industry
著者
書誌事項
Management accounting for the sugar cane industry
（Sugar series, 8）
Elsevier, 1988
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注記
Bibliography: p. 271-272
Includes index
内容説明・目次
内容説明
At a time when sugar cane farms worldwide are suffering from poor profitability, management accounting can provide a set of tools with which to boost revenue and keep costs under control. Management accounting is concerned with the provision of the financial information necessary for managers to plan and control their businesses, with the techniques to be used to produce this information and with its interpretation. Although there are many excellent books on management accounting in general, there are few, if any, that deal specifically with the management of sugar cane farms. The main objectives of this book are: to show how the tools and techniques of management accounting may be applied to the problems of the sugar cane industry; to provide a guide to the interpretation of management accounting information as a prelude to decision-taking; and to warn against the pitfalls of a literal interpretation of such information in an agricultural context. The book assumes no prior knowledge of accounting and contains numerous examples which make it easier to understand the principles and techniques discussed.
目次
1. Introduction. The nature of business activity. Forms of business organisation. Accounting statements. Return on capital employed. Financial stability. Financial accounting v. management accounting. 2. Cost Analysis and Behaviour. Introduction. Cost concepts. Depreciation. Interest and the cost of equity capital. 3. Budgetary Planning and Control. Introduction. Components of a budget. Usefulness of budgetting. Conditions for successful budgeting. 4. Budgeting for Profit. Introduction. The operations plan. The direct labour budget. The direct supplies and services budget. The indirect costs budget. The revenue budget. The budgeted profit and loss account. Examination of alternatives. Budgeting with spreadsheets. The development of a spreadsheet model. 5. Capital Budgets. Introduction. The time-value of money. Investment appraisal. The optimal ratooning cycle. Terminal value of $1. Present value of $1. Present value of an annuity of $1. 6. Cash Planning. Introduction. Building the cash budget. Funds flow statements. Indebtedness. 7. The Control Phase. Introduction. Fixed and flexible budgets. Variance analysis. Interpretation of variances. 8. Service Departments. Introduction. Problems of service departments. The transfer price. Costing internal services. 9. Management Accounting Systems. Introduction. Overview of an accounting system. The general ledger system. The payroll system. The stocks system. Accounts codes. Organisation codes. Analysis codes. Bibliography. Index.
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