Decision accounting : using accounting for managerial decision-making

書誌事項

Decision accounting : using accounting for managerial decision-making

Gordon Fraser

B. Blackwell, 1991, c1990

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注記

Includes index

内容説明・目次

内容説明

This book enables the manager to control accounting systems so that they match the way he or she wants to manage the business. It demonstrates how the manager can relate accounting information to the decision process, stripping away the technical jargon and historical conventions that normally bedevil accounting systems. It gives the manager the concepts of management accounting so that he or she can decide how best to manage funding and cash flow control, profitability evaluations, capital investment, costing and pricing and organizational control. It is written to help both managers become more effective and accountants trying to meet the needs of managers for clear financial information.

目次

  • Managerial accountability
  • profit measurement
  • budget setting
  • an alternative to budgets
  • the impact of technology on management information
  • cash flow management
  • costing for pricing decisions
  • project investment decisions
  • project control
  • business analysis.

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