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 全34件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
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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