Management accounting
著者
書誌事項
Management accounting
McGraw-Hill Education, c2015
5th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
The fifth edition of Management Accounting by Professor Will Seal and Professor Carsten Rohde offers comprehensive coverage as well as a balance between the technical and conceptual approaches to management accounting. Retaining its student friendly writing style and practical approach, it is the ideal text for students studying management accounting across a variety of levels, from introductory through to advanced levels.
目次
Part 1: An introduction to management and cost accounting: cost terms, systems design and cost behaviour
1 Management accounting and the business environment
2 An introduction to cost terms, concepts and classifications
3 Cost behaviour: analysis and use
4 Job-order and service department costing
5 Process costing
Part 2: Information for decision making
6 Profit reporting under variable costing and absorption costing
7 Cost-volume-profit relationships
8 Activity-based costing
9 Relevant costs for decision making
10 Capital investment decisions
Part 3: Planning and control
11 Profit planning and the role of budgeting
12 Standard costs and variance analysis
13 Flexible budgets and performance reporting
14 Performance Measurement in decentralized organizations
15 Pricing and intra-company transfers
Part 4: Value metrics and performance management in a strategic context
16 Strategic management accounting and the balance scorecard
17 Management control corporate governance and performance management
18 Business process management: towards the lean operation
19 Strategic perspectives on cost management
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