Essential management accounting
著者
書誌事項
Essential management accounting
Prentice Hall, 1992
2nd ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This work aims to meet the needs of students of management by covering the key areas in management accounting to a reasonable depth. It is for students on full or part-time MBA programmes and other business management courses. It explains what management accounting can and cannot do. The first chapter of the book contains a summary of financial accounting and could be used as a stand-alone text on short courses. The capital investment material in chapter 7 has been revised for this second edition and a new chapter on the presentation and communication of managing accounting reports has been added (chapter 10). Other topics new to this edition are activity-based accounting, joint costs, agency theory and the economics of scale.
目次
- Accounting, planning and control
- the nature of costs
- product costing
- costs and revenues
- decentralized management
- making decisions
- capital investment decisions
- budgets
- variance analyis
- presenting reports.
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