ISBN: | 9780077121648 (pbk.) : |
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ISBN: | 0077121643 (pbk.) : |
编目源: | UK-WkNB UK-WkNB |
个人名称: | Seal, Will. |
题名: | Management accounting / Will Seal, Ray H. Garrison, Eric Noreen. |
版本说明: | International student ed. of 3rd revised ed. |
索书号: | F234.3/S438E |
出版发行项: | London : McGraw Hill Higher Education : [distributor] McGraw-Hill Education - Europe : [distributor] McGraw-Hill Australia Pty Ltd : [distributor] McGraw-Hill Book Company New Zealand Ltd : [distributor] PSD Promotions (Pty) Ltd, 2008. |
载体形态: | 856p. ; 26 cm. |
一般附注: | Paperback. |
格式化内容附注: | Part I: An introduction to management and cost accounting: cost terms, systems design and cost behaviour 1 Management accounting and the business environment 2 Cost terms, concepts and classifications 3 Systems design: job-order costing 4 Systems design: process costing 5 Cost behaviour: analysis and use Part II: 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 III: Planning and control 11 Profit planning and the role of budgeting 12 Standard costs and variance analysis 13 Flexible budgets and overhead analysis 14 Segment reporting and decentralization 15 Pricing, target costing and intra-company transfers Part IV: Value metrics and performance management in a strategic context 16 Value-based management and strategic management accounting 17 Performance management, management control and corporate governance 18 Business process management: towards the lean operation 19 Strategic perspectives on cost management. |