Accounting for management decisions
著者
書誌事項
Accounting for management decisions
Prentice Hall, 1996
3rd ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
An extensive process of market research formed the basis of this third edition, aimed at rigorous introductory undergraduate, MBA and other postgraduate courses in management accounting. It has retained its clarity and distinctive conceptual approach to the explanation, illustration and evaluation of the basic concerpts, and their application to a wide range of practical issues. By placing its emphasis on decision-making, and through the inclusion of new material and improved teaching, learning and assessment features, the text provides a pertinent and critical foundation in management accounting.
Teacher's Manual including OHPs (0-13-399148-2)
目次
1. The Role of Management Accounting
2. Accounting and Decision-Making
3. Wealth and Wealth Maximization in Decision-Making
4. Risk and Uncertainty in Decision-Making
5. Costs and Benefits for Decisions
6. COST INFORMATION
7. Cost Behaviour and Estimation
8. Cost Recording and Product Costing
9. APPLICATIONS
10. Cost-Volume-Profit Analysis
11. Pricing
12. Relevant Information for Operating Decisions
13. The Effect of Scarce Resources on Short-Term Decisions
14. Dual Prices and Opportunity Costs
15. Long-Term Decisions: The Net Present Value Rule
16. Long Term Decisions: Internal Rate of Return and Other Methods
17. The Budgeting Process
18. The Master Budget and Cash Budget
19. Variance Analysis and Standard Costing
20. Divisional Performance
21. Summary and Review
Appendices:
(i) Compounding and Discount Tables
(ii) Bibliography
(iii) Solutions to Selected Exercises
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