Managerial accounting for libraries and other not-for-profit organizations

著者

• Smith, G. Stevenson

書誌事項

Managerial accounting for libraries and other not-for-profit organizations

G. Stevenson Smith

American Library Association, 1991

• : alk. paper

注記

Includes bibliographical references and index

内容説明・目次

内容説明

Applying a number of the best techniques of cost control and project evaluation to the area of financial decision-making, this book aims to help make you a more effective manager. Topics covered include leasing issues, breakeven analysis, differential costs analysis, probabilities and sensitivity analysis, life cycle costing, flexible and target budgets, and responsibility accounting. Time value of money concepts are introduced and used to evaluate projects. Some of the most recent changes in managerial accounting, such as activity-based cost accounting, are addressed. By applying these new techniques to a budget format, the work identifies value-added and nonvalue-added activities, as a separation of these activities is an important distinction for successfully achieving cost-cutting objectives.

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詳細情報

• NII書誌ID(NCID): BA13352751
• ISBN:
  • 0838905684
• LCCN: 91011138
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Chicago
• ページ数/冊数: xii, 211 p.
• 大きさ: 24 cm
• 分類:
  • LCC : Z683
  • DC20 : 025.1/1
• 件名:
  • LCSH : Library finance
  • LCSH : Libraries -- Accounting
  • LCSH : Corporations, Nonprofit -- Accounting
  • LCSH : Managerial accounting