Management accounting for business decisions
著者
書誌事項
Management accounting for business decisions
International Thomson Business Press, 1997
大学図書館所蔵 全39件
注記
Includes bibliographical references and index
内容説明・目次
内容説明
An introduction to management accounting, this text emphasizes its role in business decision-making. It avoids going into the large amounts of technical detail and is suitable for non-accounting students studying basic management accounting as part of a modular, semester-length or MBA course.
目次
1. Introduction to management and cost accounting Part 1: Cost accumulation for stock valuation and profit measurement 2. Accounting for materials and labour 3. Accounting for overhead expenditure 4. Accounting entries for a job costing system 5. Process costing 6. Joint product and by-product 7. Absorption costing and variable costing Part 2: Information for decision-making 8. Cost-volume-profit analysis 9. Special studies: measuring relevant costs for decision-making 10. Activity-based costing 11. Accounting information for pricing decisions 12. Decision-making under conditions of risk and uncertainty Part 3: Information for planning and control 14 The budgeting process 15. Operational control, management control and performance measurement 16. Standard costing and variance analyses 17. Standard costing: 2 Further aspects 18. Behavioural aspects of accounting control systems 19. Organizational and social aspects of management accounting Part 4: Divisional performance evaluation 20. Measuring divisional profitability 21 Transfer pricing in divisionalized companies Part 5: Past, current and future developments in management accounting 22. Past, current and future developments in management accounting practice. Answers to self-assessment questions.
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