Management and cost accounting
著者
書誌事項
Management and cost accounting
International Thomson Business Press, c1996
4th ed
大学図書館所蔵 件 / 全34件
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注記
Includes bibliographies and index
内容説明・目次
内容説明
The fourth edition of this management accounting textbook is for undergraduates, post-experience and professional students. It provides a blend of coverage of the technical and conceptual aspects of the subject. The use of a second colour throughout highlights key points and aids concentration, and the package of main text, students manual, lecturers resource pack (containing answers to questions and OHP masters) and electronic support, makes this a complete teaching and learning tool.
目次
Part I Introduction to management accounting: The scope of management accounting. The changing business environment. Part II Cost accumulation for stock valuation and profit measurement: Cost and revenue classification. Accounting for materials and labour. Accounting for overhead expenditure. Accounting entries for a job costing system. Process costing. Joint product and by-product costing. Absorption costing and variable costing. Part III Information for decision-making: Cost-volume profit analysis. Special studies measuring relevant costs for decision-making. Activity-based costing. Accounting information for pricing decisions. Decision-making under conditions of risk and uncertainty. Capital investment decision. Part IV Information for planning and control: The budgeting process. Operational control, management control and performance measurement. Standard costing and variance analyses. 1. Standard costing. 2. Further aspects. Behavioural aspects of accounting control systems. Organisational and social aspects of management accounting. Part V The application of quantitative methods to management accounting: Mathematical approaches to cost estimation. Quantitative models for the planning and control of stocks. The applications of linear programming to management accounting. Part VI Divisional performance evaluation: Measuring divisional profitability. Transfer pricing in divisionalized companies. Part VII Past, current and future developments in management accounting: Past, current and future developments in management accounting practice.
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