Management accounting
著者
書誌事項
Management accounting
（Elements of business series）
Routledge, 1993
- : hard
- : pbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Students using this book are provided with a guide to the role played by management accounting within an organization, the need for a pre-determined management accounting system, and the use of classing costs according to type, location and behaviour. It aims to convey the key importance of accounting as a management tool. Because of its user-friendly approach to the non-accountant, and its modular design, this volume is designed not only for full-time MBA students, but also for managers on short executive programmes, one-term courses and distance-learning. Throughout, the author adopts a "teaching by objectives" approach, setting out what the reader should know and should be able to do. He uses a variety of approaches to introduce the subject clearly: step-by-step examples; question and answer sections; multiple choice tests; lists of key words; and self- assessment exercises.
目次
- An introduction to management accounting
- the elements of cost
- an introduction to overheads and absorption costing
- marginal costing and break-even analysis
- absorption costing versus marginal costing
- budgetary control
- standard costing and variance analysis
- decision making and relevant costs
- capital investment appraisal.
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