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Accounting for Management.

Accounting for Management. 管理会計

・ISBN 978-0-19-809331-2 paper

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著者・編者Ramanathan, S.,
出版社(Oxford U. Pr., II)
出版年月2014
ページ数669 pp.
言語ENG
ニュース番号<618-962>

解説

Accounting for Management is a comprehensive textbook designed especially for post graduate students of business management. It takes a practice oriented approach to explaining the core concepts of accounting, with the help of numerous illustrations and solved examples. The book is divided in to five parts and provides a comprehensive coverage of financial accounting, cost accounting and management accounting. Part I on Basic Financial Accounting discusses accounting concepts, accounting books and entries, corporate reporting. Part II on Financial Management covers financial statement analysis, fund flow and cash flow analysis, working capital management, and capital budgeting. Part III on Cost Accounting includes introduction to cost accounting, material cost control, overhead cost allocation, activity based costing etc. The following part (IV) on Management Accounting enumerates the cost volume profit relationship, decision making and pricing. The book concludes with Part V on Planning, Control and Performance Measurement that discuses standard costing, budgetary control, responsibility accounting, among other topics. The book will also be useful for business and accounting professionals for its optimal mix of theory and practice.