Management accounting : analysis and interpretation
Author(s)
Bibliographic Information
Management accounting : analysis and interpretation
Financial Times/Prentice Hall, 2008
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Note
Includes bibliographical references and index
Description and Table of Contents
Description
This book provides students and managers with an understanding of and appreciation of the strengths and limitations of an organisation's accounting system. A key goal of the book is to allow them to be intelligent and critical users of the system. An analytical framework for organisational change is used throughout the book to underscore how organisations must adapt to create customer and organisational value. The text highlights the role of management accounting as an integral part of the organisation's strategy and not a set of individual concepts and computations.
Organisational success is linked to the existence of an appropriate management accounting system. The book is framed within the context of a global economy, one increasingly affected by technological change, customer needs, regulatory requirements and competition. In such an environment, organisations must continue to evolve to keep pace with these major forces. Whether the accounting system is used for making planning decisions or used to measure and/or influence behaviours as part of the organisational control system, its purpose overall is to help the organisation create value through improved decision making and control.
Table of Contents
1. Organisations and Accounting
2. Measuring and analysing activity costs (Planning)
3. Measuring and analysing product costs (Planning)
4. Managing activities (Strategy and Planning)
5. Short term decisions and constraints (Planning)
6. Managing organisations (Strategy and Control)
7. Decentralised organisations (Control)
8. Budgeting (Planning and Control)
9. Cost allocations (Planning and Control)
10. Absorption costing systems (Planning and Control)
11. Variable costing and capacity costs (Planning and Control)
12. Standard Costs and Variance Analysis (Control)
13. Investment decisions (Planning)
14.Management accounting in a dynamic environment
Comments on organizational analyses
Answers to concept reviews
Index
by "Nielsen BookData"