Accounting For Managers: Interpreting Accounting Information for Decision Making
Námskeið
- V-737 Fundamentals in Accounting.
Ensk lýsing:
This revised and updated fifth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation rather than the construction of accounting information, Accounting for Managers encourages a critical, rather than an unthinking acceptance of accounting techniques. Whilst immensely valuable for planning, decision-making and control, users of accounting information need to recognize the assumptions behind, and the limitations of particular accounting techniques.
Lýsing:
This revised and updated fifth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation rather than the construction of accounting information, Accounting for Managers encourages a critical, rather than an unthinking acceptance of accounting techniques. Whilst immensely valuable for planning, decision-making and control, users of accounting information need to recognize the assumptions behind, and the limitations of particular accounting techniques.
Annað
- Höfundur: Paul M. Collier
- Útgáfa:5
- Útgáfudagur: 2015-06-01
- Hægt að prenta út 10 bls.
- Hægt að afrita 2 bls.
- Format:ePub
- ISBN 13: 9781119097105
- Print ISBN: 9781119002949
- ISBN 10: 111909710X
Efnisyfirlit
- Cover
- Title page
- Preface to the Fifth Edition
- About the Author
- Acknowledgements
- PART I Context of Accounting
- 1 Introduction to Accounting
- Accounting, accountability, and the account
- A short history of accounting
- Introducing the functions of accounting
- The role of financial accounting
- The role of management accounting
- Recent developments in accounting
- The relationship between financial accounting and management accounting 12
- A critical perspective
- Conclusion
- References
- Questions
- 2 Accounting and its Relationship to Shareholder Value and Corporate Governance
- Capital and product markets
- Shareholder value-based management
- Shareholder value, strategy, and accounting
- Company regulation and corporate governance
- Risk management, internal control, and accounting
- A critical perspective
- Conclusion
- References
- Questions
- 3 Recording Financial Transactions and the Principles of Accounting
- Business events, transactions, and the accounting system
- The double entry: recording transactions
- Extracting financial information from the accounting system
- Basic principles of accounting
- Cost terms and concepts: the limitations of financial accounting
- Conclusion
- References
- Questions
- 4 Management Control, Accounting, and its Rational-Economic Assumptions
- Management control systems
- Planning and control in organizations
- Non-financial performance measurement
- A theoretical framework for accounting
- Conclusion
- References
- Websites
- Questions
- 5 Interpretive and Critical Perspectives on Accounting and Decision Making
- Research and theory in management control and accounting
- Alternative paradigms
- The interpretive paradigm and the social construction perspective
- Culture, control, and accounting
- The radical paradigm and critical accounting
- Power and accounting
- Creative accounting, ethics, and accounting
- Conclusion
- References
- Questions
- 1 Introduction to Accounting
- 6 Constructing Financial Statements: IFRS and the Framework of Accounting
- International Financial Reporting Standards (IFRS)
- Framework for the Preparation and Presentation of Financial Statements
- True and fair view
- Reporting profitability: the Income Statement and Statement of Comprehensive Income
- Reporting financial position: the Balance Sheet or Statement of Financial Position
- The matching principle and accruals accounting
- Depreciation
- Specific IFRS accounting treatments
- Reporting cash flow: the Statement of Cash Flows
- Differences between the financial statements
- A theoretical perspective on financial statements
- A critical perspective on financial statements and accounting standards
- Conclusion
- Reference
- Websites
- Appendix to Chapter 6: List of IFRS and FRS
- Questions
- 7 Interpreting Financial Statements
- Annual Reports
- The context of financial statements
- Ratio analysis
- Profitability
- Liquidity
- Gearing
- Activity/efficiency
- Working capital
- Managing receivables
- Managing inventory
- Managing payables
- Managing working capital
- Shareholder return
- The relationship between financial ratios
- Interpreting financial statements using ratios
- Using the Statement of Cash Flows
- Limitations of ratio analysis
- A wider view on corporate reporting
- Intellectual capital
- Institutional theory
- Corporate social and environmental responsibility
- Applying different perspectives to financial statements
- Conclusion
- References
- Questions
- 8 Accounting for Inventory
- Introduction to inventory
- Methods of costing inventory in manufacturing
- Management accounting statements
- Conclusion
- Questions
- 9 Accounting and Information Systems
- Introduction to accounting and information systems
- Methods of data collection
- Big data
- Types of information system
- Business processes
- Information systems design and controls
- Conclusion
- References
- Questions
- 10 Marketing Decisions
- Marketing strategy
- Cost behaviour
- Cost–volume–profit analysis
- Alternative approaches to pricing
- Segmental profitability
- Customer profitability analysis
- Conclusion
- References
- Questions
- 11 Operating Decisions
- The operations function
- Managing operations – manufacturing
- Managing operations – services
- Accounting for the cost of spare capacity
- Capacity utilization and product mix
- Theory of Constraints
- Operating decisions: relevant costs
- Supply chain management, total cost of ownership, and supplier cost analysis
- The cost of quality
- Environmental cost management
- Conclusion
- References
- Questions
- 12 Human Resource Decisions
- Human resources and accounting
- The cost of labour
- Relevant cost of labour
- Conclusion
- References
- Questions
- 13 Overhead Allocation Decisions
- Cost classification
- The overhead allocation problem
- Shifts in management accounting thinking
- Alternative methods of overhead allocation
- Differences between absorption and activity-based costing
- Contingency theory
- International comparisons
- Behavioural implications of management accounting
- Conclusion
- References
- Questions
- 14 Strategic Investment Decisions
- Strategy
- Capital expenditure evaluation
- Accounting rate of return
- Payback
- Discounted cash flow
- Comparison of techniques
- Conclusion
- References
- Appendix to Chapter 14: Present value factors
- Questions
- 15 Performance Evaluation of Business Units
- Structure of business organizations
- The decentralized organization and divisional performance measurement
- Controllability
- Comparison of methods
- Transfer pricing
- Transaction cost economics
- Conclusion: a critical perspective
- References
- Questions
- 16 Budgeting
- What is budgeting?
- The budgeting process
- The profit budget
- Cash forecasting
- A behavioural perspective on budgeting
- A critical perspective: beyond budgeting?
- Conclusion
- References
- Questions
- 17 Budgetary Control
- What is budgetary control?
- Variance analysis
- Flexible budgets and sales variances
- Flexible budgets and cost variances
- Interpreting variances
- Criticism of variance analysis
- Applying different perspectives to management accounting
- Conclusion
- References
- Questions
- 18 Strategic Management Accounting
- Trends in management accounting
- Strategic management accounting
- Accounting techniques to support strategic management accounting
- Lean production, lean accounting, and backflush costing
- Conclusion
- References
- Further reading
- Questions
- Readings
- Reading 1 Cooper and Kaplan (1988). How cost accounting distorts product costs
- Reading 2 Dent (1991). Accounting and organizational cultures: a field study of the emergence of a new organizational reality
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