Management accounting techniques : an integrated approach
著者
書誌事項
Management accounting techniques : an integrated approach
(CIMA series, stage 3)
Butterworth-Heinemann, 1993
2nd ed
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内容説明・目次
内容説明
Written for the Stage 3 Management Accounting Techniques paper for the CIMA, this book aims to ensure that students are able to carry out costing and quantitative techniques at an advanced level and will be able to apply these to the production and presentation of information for management decision-making and control. This new edition contains updated examination questions.
目次
- Cost ascertainment: Cost classification
- Cost behaviour analysis
- Marginal costing
- Pricing
- Joint product costing
- An analytical approach to planning
- The budget
- Forecasting methods
- Behavioural aspects of budgeting
- Capital budgeting
- Further aspects of budgeting
- Capital budgeting
- Further aspects of DCF
- Control techniques
- The setting of standards
- Further aspects of variance analysis
- The interpetation of variances
- Information technology
- Computerised accounting information systems (CAIS) and the cost and management accountant
- Accounting information systems - an analysis
- The use of CAIS and quantitative models in cost and management accounting.
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