Managerial accounting : manufacturing and service applications
著者
書誌事項
Managerial accounting : manufacturing and service applications
Dame, 2002
2nd ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
To best prepare tomorrow's managers for the realities of the business world, Managerial Accounting gives service organizations equal emphasis with manufacturing organizations. Applications involving the service sector are at least as numerous throughout the text as those involving manufacturing. The text emphasizes the managerial uses of accounting with the basics necessary to move into costing and decision-making. Chapters on cost framework discuss both job and process costing, using the new manufacturing environment as a base. Activity-based costing, JIT, and automated manufacturing processes are highlighted.Incremental decision making is presented at the core of decision making in managerial accounting. A related discussion of capital investments decisions is also included. Leading-edge management accounting topics such as costs of quality, target and kaizen costing, activity analysis, and non-financial performance measurement are also addressed.
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