Management accounting : an introduction
著者
書誌事項
Management accounting : an introduction
（Financial and management accounting : an introduction / Pauline Weetman, 2）
Financial Times / Prentice Hall, 2003
3rd ed
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注記
Previous ed.: London: Financial Times Management, 1999
Includes bibliographies and index
Chapners 16-26 of Financial and Management Accounting
内容説明・目次
内容説明
The third edition of this revised and fully updated text continues to provide students with a clear and well-structured introduction to management accounting within a sound framework of basic principles. It covers the management accounting section of the author's "Financial and Management Accounting", third edition, retaining the same page numbering, commencing at Part 6, Chapter 16, for those students not requiring Volume I on financial accounting. The new edition retains all of the classic features that have contributed to the book's success: clarity of expression, the focus on the accounting equation, student activities and real-life commentaries running through each chapter, and case studies for group discussion that encourage students to think about everyday experience of cost-related issues. Simulation of first-hand commentary by a management accounting consultant brings issues to life for students, providing a real-life perspective on accounting. With its wealth of examples, questions and problems, the emphasis throughout the text is on allowing students to practise the application of theory.
目次
Preface to the third edition MANAGEMENT ACCOUNTING PART 6 - SETTING THE SCENE AND DEFINING THE BASIC TOOLS OF MANAGEMENT ACCOUNTING 16. Functions of management accounting 17. Classification of costs 18. Product costs: materials, labour and overheads PART 7 - PRODUCT COSTS AND STOCK VALUATION 19. Job costing 20. Process costing PART 8 - DECISION MAKING 21. Breakeven analysis and short-term decision making PART 9 - PLANNING AND CONTROL 22. Preparing a budget 23. Standard costs 24. Performance evaluation and feedback reporting PART 10 - CAPITAL BUDGETING AND BUSINESS STRATEGY 25. Capital budgeting 26. Business strategy and management accounting Glossary of management accounting terms Appendices I. Information extracted from annual report of Safe and Sure plc, used throughout Financial Accounting II. Solutions to numerical and technical questions in Financial Accounting III. Solutions to numerical and technical questions in Management Accounting Index
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