- Bib ID:
- 2176402
- Format:
- Book
- Author:
- Langfield-Smith, Kim
- Edition:
- 3rd ed.
- Description:
-
- Sydney : McGraw-Hill, 2003
- xxxi, 1096 p. : ill. ; 26 cm.
- ISBN:
- 0074711903 (paperback)
- Summary:
-
This third edition takes a cutting edge approach to explaining the contemporary role of management accounting in organisations. It is appropriate to the Australian business environment and provides a balanced coverage of the management accounting concepts that are relevant to the Australian economy.
- Full contents:
-
- Part I. Introduction to management accounting: 1. Management accounting: information for managing resources and creating value; 2. Management accounting: basic terms and concepts
- Part II. Costs and costing systems: 3. Cost behaviour, cost drivers and cost estimation; 4. Product costing systems; 5. Process costing and operation costing; 6. Service costing; 7. A closer look at overhead costs; 8. Activity-based costing
- Part III. Information for managing resources: 9. Budgeting systems; 10. Standard cost for control: direct material and direct labour; 11. Standard costs for control: flexible budgets and manufacturing overhead; 12. Financial performance reports and transfer pricing; 13. Financial performance measures for investment centres, and reward systems; 14. Contemporary approaches to measuring and managing performance; 15. Managing costs and time for customer value; 16. Managing suppliers, customers and quality
- Part IV. Information for creating value: 17. Cost volume profit analysis; 18. Information for tactical decisions; 19. Pricing and product mix decisions; 20. Capital expenditure decisions: an introduction; 21. Further aspects of capital expenditure decisions.
- Notes:
-
- Includes index.
- Previous ed.: 1998.
- Includes bibliographical references and index.
- Subject:
-
- Other authors/contributors:
-
- Copyright:
-
In Copyright
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Copyright status was determined using the following information:
- Material type:
- Literary Dramatic Musical
- Published status:
- Published
- Publication date:
- 2002
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