Management accounting for decision makers
著者
書誌事項
Management accounting for decision makers
Pitman, 1991
2nd ed
- Lecturer's Guide
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注記
Accompanied by Lecturer's guide (30 p.)
Inludes index
内容説明・目次
- 巻冊次
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ISBN 9780273033189
内容説明
Written primarily for practising managers who require a working knowledge of cost and management accounting, this book examines the origins of costs, planning and control, standard costing, job and process costing, pricing, investment appraisal, budgetary control and ratio analysis. The author explains the various aspects of financial decision-making and draws heavily on the principles of marginal costing. Some decisions are short-term, concerning the best or most profitable use of a firm's existing resources. Other decisions involve capital expenditure which may have a life span of many years. The text offers various suggestions for work-based activities which are intended to encourage managers to find out more about management accounting practices in one's own organization.
目次
- Part 1 Costing and pricing: cost analysis and classification
- costing labour, materials and overheads
- job and process costing
- pricing. Part 2 Planning and control: profit/volume planning
- standard costing
- budgetary control
- ratio analysis
- responsibility accounting. Part 3 Decision-making: short-term decisions
- investment appraisal. Appendices: present value of one pound sterling
- cumulative present value of one pound sterling per annum
- suggested answers.
- 巻冊次
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Lecturer's Guide ISBN 9780273033479
内容説明
This volume aims to provide lecturers with guidelines for a course in management accounting. Each chapter contains a section of questions which can be used as assignments or presented in class for discussion of the principles and problems arising.
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