Management accounting for business decisions
著者
書誌事項
Management accounting for business decisions
International Thomson Business Press, 1997
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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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