Essentials of management accounting in business
著者
書誌事項
Essentials of management accounting in business
Continuum, c2003
- : paper
- : hard
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注記
Includes index
内容説明・目次
- 巻冊次
-
: paper ISBN 9780826463036
内容説明
Essentials of Management Accounting in Business has derived from the derived importance of Management accounting for efficient business management, especially in the formulation of strategy, planning, the measurement and control of performance, in decision making, the ascertaining of income and costs and in establishing prices.
目次
Part I Introduction Part II Planning and Control Part III Costing and Pricing Part IV Decision Making Answers Appendix - Discounted cash flow tables Index
- 巻冊次
-
: hard ISBN 9780826463043
内容説明
Management accounting is crucial for efficient business management, especially in the areas of: formulation of strategy; planning; the measurement and control of performance; decision-making; ascertaining income and costs and establishing prices. In this authoritative introduction to the subject, the authors explain and illustrate the ways in which management accounting works in all its phases - from the determination of figures, through their presentation and interpretation, to their application in business management.
目次
Introduction - The Role of Management Accounting - Planning & control - Cost Classification - Cost Behaviour - Cost Prediction Techniques - Budgetary Control - Costing & pricing - Cost Allocation and Apportionment - Absorption Costing - Marginal Costing - Activity-based Costing - Process Costing - Other Costing Methods - Standard Costing - Cost Collection and Recording - Decision making - Cost-Volume-Profit Analysis - Limiting Factors - Relevant Cost and Revenues - Payback and Accounting Rate of Return - Discounted Cash Flow - Answers - Index
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