Management accounting
著者
書誌事項
Management accounting
McGraw-Hill Education, c2006
2nd ed
- : [pbk.]
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注記
Includes bibliographical references (p. [961]-971) and index
内容説明・目次
内容説明
Management Accounting offers a comprehensive and balanced introduction to management accounting theory and practice that is highly readable and user-friendly. Covering all of the basic principles of management accounting as well as the key emerging issues, this textbook offers a key combination of core technical material and engaging examples of management accounting in practice. The book includes outstanding case studies, examples, and self-test material based on real issues affecting accounting practice in the UK and Europe, making it an indispensable learning tool for anyone teaching or studying management accounting today.
目次
Chapter One Management accounting and the business environment
Chapter TwoCost terms, concepts and classifications
Chapter ThreeSystem design: job-order costing
Chapter FourSystems design: process costing
Chapter FiveCost behaviour: analysis and use
Chapter SixIncome reporting under variable costing and absorption costing
Chapter SevenCost-volume-profit relationships
Chapter EightActivity-based costing
Chapter NineRelevant costs for decision making
Chapter TenCapital investment decisions
Chapter ElevenManagerial decision making under risk and uncertainty
Chapter TwelveProfit planning and the role of budgeting
Chapter ThirteenStandard costs and variance analysis
Chapter FourteenFlexible budgets, overhead analysis and critiques of budgeting
Chapter FifteenSegment reporting and decentralization
Chapter SixteenPricing, target costing and intra-company transfers
Chapter SeventeenStrategic management accounting and the Balanced Scorecard
Chapter Eighten Performance management, management control, and corporate governance
Chapter NineteenStock management: EOQ, JIT, ERP and E-commerce
Chapter TwentyQuality and business processes: measurement and management
Chapter Twenty-oneCost management and the impact of constraints: supply chain management, corporate unbundling and shared service centres
Chapter Twenty-twoManagement accounting change in its organizational and institutional context: a case study perspective
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