Nicht aus der Schweiz? Besuchen Sie lehmanns.de
Für diesen Artikel ist leider kein Bild verfügbar.

Management and Cost Accounting

(Autor)

Buch | Softcover
928 Seiten
1996 | 4th Revised edition
Cengage Learning EMEA (Verlag)
978-0-412-73360-4 (ISBN)
CHF 39,95 inkl. MwSt
zur Neuauflage
  • Titel erscheint in neuer Auflage
  • Artikel merken
Zu diesem Artikel existiert eine Nachauflage
The fourth edition of this management accounting textbook is for undergraduates, post-experience and professional students. It provides a blend of coverage of the technical and conceptual aspects of the subject. An LPBB/ELBS edition is available.
The fourth edition of this management accounting textbook is for undergraduates, post-experience and professional students. It provides a blend of coverage of the technical and conceptual aspects of the subject. The use of a second colour throughout highlights key points and aids concentration, and the package of main text, students manual, lecturers resource pack (containing answers to questions and OHP masters) and electronic support, makes this a complete teaching and learning tool.

Part I Introduction to management accounting: The scope of management accounting. The changing business environment. Part II Cost accumulation for stock valuation and profit measurement: Cost and revenue classification. Accounting for materials and labour. Accounting for overhead expenditure. Accounting entries for a job costing system. Process costing. Joint product and by-product costing. Absorption costing and variable costing. Part III Information for decision-making: Cost-volume profit analysis. Special studies measuring relevant costs for decision-making. Activity-based costing. Accounting information for pricing decisions. Decision-making under conditions of risk and uncertainty. Capital investment decision. Part IV Information for planning and control: The budgeting process. Operational control, management control and performance measurement. Standard costing and variance analyses. 1. Standard costing. 2. Further aspects. Behavioural aspects of accounting control systems. Organisational and social aspects of management accounting. Part V The application of quantitative methods to management accounting: Mathematical approaches to cost estimation. Quantitative models for the planning and control of stocks. The applications of linear programming to management accounting. Part VI Divisional performance evaluation: Measuring divisional profitability. Transfer pricing in divisionalized companies. Part VII Past, current and future developments in management accounting: Past, current and future developments in management accounting practice.

Verlagsort London
Sprache englisch
Maße 216 x 282 mm
Themenwelt Wirtschaft Betriebswirtschaft / Management Controlling / Kostenrechnung
Wirtschaft Betriebswirtschaft / Management Finanzierung
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 0-412-73360-9 / 0412733609
ISBN-13 978-0-412-73360-4 / 9780412733604
Zustand Neuware
Haben Sie eine Frage zum Produkt?
Mehr entdecken
aus dem Bereich

von Péter Horváth; Ronald Gleich; Mischa Seiter

Buch | Hardcover (2024)
Vahlen (Verlag)
CHF 96,55