Resumen del libro
Suited for a second module in management accounting, this well written and readable text provides students with a real insight into the techniques and theory of management accounting and how they can be applied in the real world. Rich in European and international examples and real-life applications, it brings technical and theoretical concepts to life.
1. Managerial Accounting, the Business Organiation, and Professional Ethics 2. Introduction to Cost Behaviour and Cost-Volume Relationships 3. Measurement of Cost Behaviour 4. Cost Management Systems and an Introduction to Activity-Based Costing 5. Relevant Information and Decision Making With a Focus on Pricing Decisions 6. Relevant Information and Decision Making: Operational Decisions 7. Introduction to Budgets and Preparing the Master Budget 8. Flexible Budgets and Variance Analysis 9. Management Control Systems and Responsibility Accounting 10. Management Control in Decentralised Organisations 11. Capital Budgeting 12. Cost Allocation 13. Accounting for overhead costs 14. Job-Costing and Process-Costing Systems 15. Basic Accounting: Concepts, Techniques, and Conventions 16. Understanding Corporate Annual Reports: Basic Financial Statements 17. Understanding and Analysing Consolidated Financial Statements