Mark P. Holtzman, Sandy Hood

Management and Cost Accounting For Dummies - UK, UK Edition (eBook, ePUB)

• Format: ePub

Produktbeschreibung

With easy-to-understand explanations and real-life examples, Management & Cost Accounting For Dummies provides students and trainees with the basic concepts, terminology and methods to identify, measure, analyse, interpret, and communicate accounting information in the context of managerial decision-making. Major topics include: * cost behaviour * cost analysis * profit planning and control measures * accounting for decentralized operations * budgeting decisions * ethical challenges in management and cost accounting

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Produktdetails

• Verlag: John Wiley & Sons
• Seitenzahl: 416
• Erscheinungstermin: 22. August 2013
• Englisch
• ISBN-13: 9781118650479
• Artikelnr.: 43136793

Autorenporträt

Mark P. Holtzman, PhD, CPA, is Chair of the Department of Accounting and Taxation, Seton Hall University. He has taught accounting at college level for 17 years. Sandy Hood is a lecturer in management and cost accounting. He also lectures on the Peter Jones Enterprise Academy course, a one-year course that helps budding entrepreneurs set up their own businesses and learn practical business skills.

Inhaltsangabe

Introduction 1 Part I: Getting Started with Management and Cost Accounting
7 Chapter 1: Planning and Control: The Role of Management Accounting 9
Chapter 2: Using Management Accounting in Your Business 27 Part II:
Understanding and Managing Costs 45 Chapter 3: Classifying Direct and
Indirect Costs 47 Chapter 4: Allocating, Apportioning and Absorbing
Overhead 71 Chapter 5: Costing Products Flowing Through a Business 95
Chapter 6: Job Costing: Pricing Individual Orders 105 Chapter 7: Process
Costing: Tracking What's Produced and How Much it Costs 119 Chapter 8:
Observing How Variable and Fixed Costs Behave 143 Part III: Planning and
Budgeting 161 Chapter 9: Using Contribution Analysis to Make Better
Decisions 163 Chapter 10: Decision-Making Within the Reality of Limited
Capacity 189 Chapter 11: Deciding on Long-Term Purchases: Capital Budgeting
205 Chapter 12: Naming Your Price: Approaches to Decision-Making 229
Chapter 13: Doing Deals between Company Divisions: Transfer Prices 243
Chapter 14: Planning Budgets for the Future 259 Part IV: Using Management
Accounting for Evaluation and Control 279 Chapter 15: Using Flexible
Budgets to Exert Control 281 Chapter 16: Variance Analysis: Flexing
Standard Costs 293 Chapter 17: Establishing Accountability with
Responsibility Accounting 317 Chapter 18: The Balanced Scorecard: Reviewing
Your Business's Report Card 329 Chapter 19: Squeezing Out of a Tight Spot
with the Theory of Constraints 347 Part V: The Part of Tens 357 Chapter 20:
Ten Key Management Accounting Formulas 359 Chapter 21: Ten Careers in
Management Accounting 371 Index 375