3. Auflage - März 2009
51,90 Euro
2009. 552 Seiten, Softcover
- Lehrbuch -
ISBN-10: 0-470-77764-8
ISBN-13: 978-0-470-77764-0 - John Wiley & Sons

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Probekapitel

Langtext
A new edition of a successful textbook on how accounting information is used by non-financial managers!

This revised and updated third edition of Accounting for Managers builds on the success of the previous two editions in explaining how non-financial managers use accounting information. Accounting for Managers emphasises the interpretation rather than the construction of accounting information and encourages a critical, rather than unthinking acceptance of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations across a range of industries.
* Completely revised and updated examples throughout the book.
* Introduces three new chapters: Accounting for Inventory, Accounting Information Systems and Strategic Management Accounting.
* Includes new sections on professional ethics, customer profitability analysis, CVP for multiple products and weighted contribution margin for breakeven analysis, accounting for waste, environmental accounting.
* Expanded treatment of transfer pricing and budgeting sections.

Aus dem Inhalt
About the Author

Preface to the 3rd Edition

Preface to the 2nd Edition

Acknowledgements

PART I Context of Accounting

1. Introduction to Accounting

2. Accounting and its Relationship to Shareholder Value and Corporate Governance

3. Recording Financial Transactions and the Principles of Accounting

4. Management Control, Management Accounting and its Rational-Economic Assumptions

5. Interpretive and Critical Perspectives on Accounting and Decision-Making

PART II The use of financial reports for decision-making

6. Constructing Financial Reports: IFRS and the Framework of Accounting

7. Interpreting Financial Reports and Alternative Perspectives

8. Accounting for Inventory

PART III Using Accounting Information for Decision-Making, Planning and Control

9. Accounting and Information Systems

10. Marketing Decisions

11. Operating Decisions

12. Human Resource Decisions

13. Accounting Decisions

14. Strategic Investment Decisions

15. Performance Evaluation of Business Units

16. Budgeting

17. Budgetary Control

18. Strategic Management Accounting

PART IV Supporting Information

Introduction to the Readings

A. Cooper and Kaplan (1988). How cost accounting distorts product costs

B. Otley, Broadbent and Berry (1995). Research in management control: An overview of its development

C. Covaleski, Dirsmith and Samuel (1996). Managerial accounting research: The contributions of organizational and sociological theories

D. Dent (1991). Accounting and organizational cultures: A field study of the emergence of a new organizational reality

Glossary of Accounting Terms

Solutions to Questions

Author Index Subject Index