Management accounting for business

著者

書誌事項

Management accounting for business

Colin Drury

Cengage Learning, c2009

4th ed

  • : pbk

大学図書館所蔵 件 / 全10件

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注記

Previous ed.: London : Thomson Learning, 2005

Includes bibliographical references (p. 409-412) and index

内容説明・目次

内容説明

Management Accounting for Business provides a thorough introduction to the theory and practice of management accounting. Accessible and student friendly, the text excludes the technical and more advanced content that is required by specialist accounting students but offers the general business student on an undergraduate, postgraduate or post-experience course a firm foundation in management accounting. It is the ideal introductory text for all non-accounting students studying management accounting on a modular one or two-semester undergraduate degree course, or as part of an MBA course.

目次

PART 1. Introduction to Management and Cost Accounting. 1. Introduction to management accounting. 2. An introduction to cost terms and purposes. PART 2. Information for Decision-making. 3. Cost-volume profit analysis. 4. Measuring relevant costs and revenues for decision-making. 5. Pricing decisions and profitability analysis. 6. Capital investment decisions: appraisal methods. PART 3. Cost Assignment. 7. Cost assignment. 8. Activity-based costing. PART 4. Information for Planning, Control and Performance Measurement. 9. The budgeting process. 10. Management control systems. 11. Standard costing and variance analysis. 12. Divisional financial performance measures. 13. Transfer pricing in divisionalized companies. PART 5. Strategic Cost Management and Performance Management. 14. Strategic cost management. 15. Strategic performance management. Case studies. Bibliography. Appendices. Answers to Review Problems. Index.

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