Management Accounting
An Introduction
Seiten
1999
|
2nd edition
Financial Times Prentice Hall (Verlag)
978-0-273-63838-4 (ISBN)
Financial Times Prentice Hall (Verlag)
978-0-273-63838-4 (ISBN)
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An introduction to cost and management accounting for students. Conceptually based, the text provides examples, questions and problems which allow students to practise application of theory and techniques. The running case study approach illustrates day-to-day application of principles.
This new edition of a popular text provides an introduction to cost and management accounting for students. The text is conceptually based and allows students to develop a practical knowledge of management accounting based on sound principles. The contingency approach emphasises that the selection of management accounting techniques is conditional on management's purpose. A running case study approach, based on a management accounting consultant, brings issues to life for students and allows for a real-life perspective on accounting. Throughout the text, examples, questions and problems allow students to practise the application of theory and techniques. This new edition includes many more questions and answers in an expanded Lecturer's Guide. The book has been designed to be the appropriate level and length for a new-style modular first year programme in management accounting.
This new edition of a popular text provides an introduction to cost and management accounting for students. The text is conceptually based and allows students to develop a practical knowledge of management accounting based on sound principles. The contingency approach emphasises that the selection of management accounting techniques is conditional on management's purpose. A running case study approach, based on a management accounting consultant, brings issues to life for students and allows for a real-life perspective on accounting. Throughout the text, examples, questions and problems allow students to practise the application of theory and techniques. This new edition includes many more questions and answers in an expanded Lecturer's Guide. The book has been designed to be the appropriate level and length for a new-style modular first year programme in management accounting.
PART 1 Setting the scene and defining the basic tools of management accounting. Functions of management accounting. Classification of costs. Accounting for materials, labour and overheads. PART 2 Applying the basic tools of management accounting. Job costing and contract costing. Process costing. PART 3 Planning and controlling. Preparing a budget. Standard costs. Performance evaluation and feedback reporting. PART 4 Profit, performance and current developments. Profit measurement and short-term decision making. Capital budgeting. The frontiers of management accounting. APPENDICES. Glossary. Appendix 1 Solutions to numerical questions.
| Erscheint lt. Verlag | 1.7.1999 |
|---|---|
| Verlagsort | Harlow |
| Sprache | englisch |
| Maße | 190 x 245 mm |
| Gewicht | 802 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 0-273-63838-6 / 0273638386 |
| ISBN-13 | 978-0-273-63838-4 / 9780273638384 |
| Zustand | Neuware |
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