Accounting for managers
著者
書誌事項
Accounting for managers
Thomson Learning, 2003
3rd ed
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注記
Previous ed.: / John J. Glynn, John Perrin, Michael P. Murphy. London : International Thomson Business Press, 1998
Includes bibliographical references and index
内容説明・目次
内容説明
This introductory survey text is written to give students on executive or general MBA courses an overview of the role of accounting and finance in business, and is also suitable for undergraduates of business and management studies. The approch taken emphasises the conceptual underpinnings of the subject, and views it from the point of view of managers' need for information. Not least the book emphasises the increasing importance of general managers understanding the role played by their accounting and financial management colleagues. The book gives an appreciation of the three traditional subject divisions of financial accounting, management accounting and finance. The book is broad in scope and encompasses public sector as well as private sector organizations.
目次
Preface Abbreviations 1. THE NATURE AND PURPOSES OF ACCOUNTING AND ITS MANAGEMENT INTERFACE 2. THE BACKGROUND TO TRADITIONAL ACCOUNTING STATEMENTS. 3. THE PRINCIPAL ACCOUNTING STATEMENTS. 4. THE LEGAL AND QUASI-LEGAL BACKGROUND TO FINANCIAL REPORTING. 5. BUSINESS TAXATION. 6. AUDITING AND MANAGEMENT. 7. OBTAINING USEFUL INFORMATION FROM FINANCIAL STATEMENTS. 8. COMPARATIVE INTERNATIONAL FINANCIAL REPORTING. 9. FUNDING BUSINESS OPERATIONS. 10. CAPITAL STRUCTURE AND DIVIDEND DECISIONS. 11. THE ORGANISATION CONTEXT OF ACCOUNTING. 12. COST CONCEPTS AND MEASUREMENT 13. BUDGETARY PLANNING AND CONTROL. 14. ACCOUNTING AS A CONTROL SYSTEM. 15. ACCOUNTING AND WORKING-CAPITAL MANAGEMENT. 16. ACCOUNTING AND SHORT-TERM DECISIONS. 17. OVERHEADS, ACTIVITY-BASED COSTS AND PRICING. 18. ACCOUNTING AND LONGER-TERM DECISION-MAKING. 19. BUSINESS REORGANIZATION. 20. INTERNAL PERFORMANCE EVALUATION AND TRANSFER PRICING. 21. ACCOUNTING FOR SOCIAL RESPONSIBILITY AND THE ENVIRONMENT. 22. STRATEGIC BUSINESS ACCOUNTING. Notes. Glossary of terms. References and further reading.
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