Advanced management accounting
著者
書誌事項
Advanced management accounting
Thomson Learning, 2000
2nd ed
- : pbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Rapidly changing conditions in the internal and external environments that an organisation faces mean that managers require information that is not only timely but which allows them to be flexible too. The accumulation, analysis and use of that information is vital to the decision making process. Advanced Management Accounting follows the twin themes that managers must have relevant information within a framework of strategic management and that managers must consider the dynamic business environment in which they work. Advanced Management Accounting will inspire the reader to ask questions about all aspects of management accounting and will help management accountants to meet the challenge of current information needs. The second edition contains considerable and updated coverage of quantitative and qualitative techniques, specifically performance evaluation and measurement, capital asset acquisition, the behavioural effects of information and activity-based costs and management. Designed in an open and flexible style, Advanced Management Accounting can be customised to cater for any order of coverage through the combination of several chapters. Being an advanced text, some background knowledge is assumed, making it ideal for senior level undergraduates and postgraduate programmes.
目次
PART 1: INFORMATION AND MANAGEMENT ACCOUNTING.
1. Information and Human Behaviour.
2. Issues Confronting Management Accounting - Part 1.
3. Issues Confronting Management Accounting - Part 2.
PART 2: TACTICAL FORECASTING AND DECISION MAKING.
4. Estimating Cost Behaviour: Linear Regression.
5. Curvilinear Relationships: The Learning Effect.
6. Short-Term Planning with Constraints on Resources.
7. Extensions of Cost-Volume-Profit Analysis.
PART 3: INFORMATION FOR PRODUCTION AND CONTROL.
8. Information: Cost versus Benefit.
9. Variances - An Expanded Treatment.
10. Variance Investigation.
11. Allocoation Issues.
PART 4: INFORMATION FOR PLANNING AND EVALUATION.
12. Strategic Management.
13. Capital Budgeting:Some Complex Concerns.
14. Segment and Managerial Performance Evaluation.
15. Transfer Pricing.
Appendix A Tables.
Appendix B Selected References.
Index.
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