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Management Accounting: An Active Learning Approach.
・ISBN 978-0-631-19538-2 paper US$ 45.00
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★★★
| 著者・編者 | Atrill, Peter / McLaney, Eddie, |
|---|---|
| 出版社 | (Wiley-Blackwell, UK) |
| 出版年月 | 1994 |
| ページ数 | 468 pp. |
| 言語 | ENG |
| ニュース番号 | ＜A03-59007＞ |
解説
A comprehensive introduction to management accounting, enabling students to develop an understanding of the importance of accounting as a management tool, for example in:
- Using and interpreting accounting to allow rational decisions to be made.
- Making and implementing plans based on accounting decisions.
- Exercising financial control over organizations.
Contents include: costs and decision making; investment appraisal; cost-volume-profit analysis, full costing; budgets and budgetary control; standard costs and variance analysis; evaluation of divisional performance.