Management accounting

著者

書誌事項

Management accounting

W. M. Harper

（The M. & E. handbook series）

Macdonald and Evans, 1989

3rd ed

大学図書館所蔵 件 / 全8件

この図書・雑誌をさがす

内容説明・目次

内容説明

Designed for students of CIMA, ACCA, ICA, AAT as well as BA HONs, the text aims to provide an invaluable aid to answering any study or revision problem. In the opening part the author looks primarily at the mathematical techniques that are most commonly needed in management accounting. He then looks at the mathematics behind probability situations, regression lines and learning curves. The final part of this section introduces the general mathematical tools of models and simulation techniques. The book goes on to stress that management accounting is concerned with management and not merely the application of a set of accounting techniques.

目次

  • Part 1 Introduction to management accounting: management
  • management accounting
  • cost accounting
  • management accounting reports. Part 2 Probability: basic probability theory
  • expectation
  • decision theory. Part 3 Estimation: regression analysis
  • learning curves
  • sensitivity analysis. Part 4 Modelling and simulations: models
  • simulations. Part 5 Decision making: decision making principles. Part 6 Cost behaviour: behaviour classification
  • behaviour patterns
  • analyzing cost behaviour. Part 7 Short term decision making: differential costing
  • marginal costing
  • cash flow technique
  • opportunity costing
  • graphical linear programming. Part 8 Decision making contexts: general contexts
  • economic order quantity
  • break-even analysis. Part 9 Pricing: external and internal pricing. Part 10 Long-term decision making: present values
  • net present value method
  • internal rate of return method
  • general DCF considerations
  • other capital project evaluation techniques
  • compounding formulae. Part 11 Control principles. Part 12 Planning: introduction to budgets
  • types of planning budgets
  • overhead control budgets
  • standard costs
  • the control profit budget. Part 13 Variance analysis: computation of variances
  • interpretation of variances
  • control reporting
  • standard absorption costing
  • principle of non-apportionment. Part 14 Long-term planning and control: capital budgets
  • planning finance
  • capital expenditure planning and control. Part 15 Behavioural aspects: general behavioural aspects
  • behavioural aspects of budgetary control
  • behavioural aspects in other management accounting situations. Part 16 Performance analysis: performance measures
  • balance sheet analysis
  • making the balance sheet analysis. Appendices: present value table
  • examination technique
  • suggested answers to progress test practice questions
  • examination questions.

「Nielsen BookData」 より

関連文献： 1件中  1-1を表示

詳細情報

ページトップへ