Management accounting : an introduction
著者
書誌事項
Management accounting : an introduction
Person Education, 1999
2nd ed
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注記
Previous ed.: 1996
Includes index
内容説明・目次
内容説明
This new edition of a popular text provides an introduction to cost and management accounting for students. The text is conceptually based and allows students to develop a practical knowledge of management accounting based on sound principles. The contingency approach emphasises that the selection of management accounting techniques is conditional on management's purpose. A running case study approach, based on a management accounting consultant, brings issues to life for students and allows for a real-life perspective on accounting. Throughout the text, examples, questions and problems allow students to practise the application of theory and techniques. This new edition includes many more questions and answers in an expanded Lecturer's Guide. The book has been designed to be the appropriate level and length for a new-style modular first year programme in management accounting.
目次
PART 1 Setting the scene and defining the basic tools of management accounting. Functions of management accounting. Classification of costs. Accounting for materials, labour and overheads. PART 2 Applying the basic tools of management accounting. Job costing and contract costing. Process costing. PART 3 Planning and controlling. Preparing a budget. Standard costs. Performance evaluation and feedback reporting. PART 4 Profit, performance and current developments. Profit measurement and short-term decision making. Capital budgeting. The frontiers of management accounting. APPENDICES. Glossary. Appendix 1 Solutions to numerical questions.
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