Management accounting : an active learning approach
著者
書誌事項
Management accounting : an active learning approach
Blackwell Business, 1994
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注記
At head of title: The Open Learning Foundation
内容説明・目次
内容説明
A comprehensive introduction to management accounting, enabling students to develop an understanding of the importance of accounting as a management tool, for example in:
Using and interpreting accounting to allow rational decisions to be made.
Making and implementing plans based on accounting decisions.
Exercising financial control over organizations.
Contents include: costs and decision making; investment appraisal; cost-volume-profit analysis, full costing; budgets and budgetary control; standard costs and variance analysis; evaluation of divisional performance.
目次
1. An Introduction to Management Accounting. 2. Relevant Costs for Decision Making.
3. Investment Decisions.
4. Further Aspects of Investment Decision Making.
5. Cost-Volume-Profit Analysis.
6. Full (Total) Costing.
7. Budgets and Budgetary Control.
8. Control Through Variances.
9. Divisional Performance Measurement and Control.
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