Management and cost accounting
著者
書誌事項
Management and cost accounting
（Chapman & Hall series in accounting and finance）
Chapman & Hall, 1992
3rd ed
- : pbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement. An ELBS/LPBB edition is available.
目次
- Part 1 Introduction to management and cost accounting: the scope of management accounting
- cost and revenue classification. Part 2 Cost accumulation for stock valuation and profit measurement: accounting for materials and labour
- accounting for overhead expenditure
- accounting entries for a job costing system
- process costing
- joint product and by-product costing
- absorption costing and variable costing. Part 3 Information for decision-making: cost-volume-profit analysis
- special studies - measuring relevant costs for decision-making
- activity-based costing
- accounting information for pricing decisions
- decision-making under conditions of risk and uncertainty
- capital investment decisions
- a comparison of mutually exclusive investments with unequal lives. Part 4 Information for planning and control: the budgeting process
- operational control and performance measurement systems
- standard costing and variance analysis
- standard costing - further aspects
- behavioural aspects of accounting control systems. Part 5: Manufacturing systems, strategies and technologies - implications for the design of management accounting systems
- Part 6 The application of quantitative methods to management accounting: mathematical approaches to cost estimation
- quantitative models for the planning and control of stocks
- the application of linear programming to management accounting. Part 7 Divisional performance evaluation: measuring divisional profitability
- transfer pricing in divisionalized companies. Part 8 Past, current and future development in management accounting.
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