Корично изображение Книга

Managerial accounting /

Основен автор: Hilton, Ronald W.
Формат: Книга
Език: English
Публикувано: New York : McGraw-Hill, c1994.
Издание: 2nd ed.
Предмети:
Съдържание:
  • Pt. 1. Fundamentals and cost accumulation systems
  • Managerial accounting: an overview
  • Basic cost terms and concepts
  • Job-order costing systems
  • Process costing and hybrid product-costing systems
  • Cost management systems for the new manufacturing environment
  • pt. 2. Planning and control systems
  • Cost behavior and estimation
  • Cost-volume-profit analysis
  • Budgeting: profit planning and control systems
  • Standard costing and performance measures for the new manufacturing environment
  • Flexible budgets and control of overhead costs
  • Responsibility accounting and income reporting
  • Investment centers and transfer pricing
  • pt. 3. Using accounting information in making decisions
  • Decision making: relevant costs and benefits
  • Cost analysis and pricing decisions
  • Capital expenditure decisions: an introduction
  • Further aspects of capital expenditure decisions
  • pt. 4. Selected topics for further study
  • Cost allocation: a closer look
  • Analyzing financial statements
  • Preparing the statement of cash flows.