Managerial accounting : method and meaning
著者
書誌事項
Managerial accounting : method and meaning
International Thomson Business Press, 1997
2nd ed
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注記
Includes bibliographical references (p. [629]-649) and indexes
内容説明・目次
内容説明
This text offers full coverage of the theories and techniques of managerial accounting for first and second year undergraduate students of accounting, finance and business studies. This book should be of interest to undergraduate, post-experience, MBA and professional students taking courses in management accounting.
目次
- Part 1 Framework: towards a definition of managerial control
- managerial accounting and organizational control
- managerial accounting information for control and problem solving. Part 2 Feedforward control: planning for current activities
- short-run decision-making
- long-run decision-making
- setting standards and estimates
- the budgeting process - technical and social aspects. Part 3 Feedback control: responsibility, authority and control
- performance measurement - variance analysis
- performance measurement - divisional analysis
- managerial accounting and organizational control. Part 4 Overview and the future: the development of managerial accounting. Part 5 Workbook: towards a definition of managerial accounting
- information for control and problem-solving
- planning for current activities
- short-run decision-making
- long-run decision-making
- setting standards and estimates
- the budgeting process
- responsibility, authority and control
- performance measurement - variance analysis
- performance measurement - divisional analysis
- managerial accounting and organizational control
- the development of managerial accounting.
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