| Title : | Managerial accounting | | Material Type: | printed text | | Authors: | Geraldine F. Dominiak, Author ; Joseph G. Louderback, Author | | Edition statement: | 5th edition | | Publisher: | Boston : PWS Pub. Co | | Publication Date: | 1988 | | Pagination: | xxiv, 816 p. | | Size: | 29 cm | | ISBN (or other code): | 978-0-534-07740-2 | | General note: | Includes index (p. 796-808) | | Languages : | English (eng) Original Language : English (eng) | | Descriptors: | Managerial accounting
| | Class number: | 658.1511 | | Abstract: | The fifth edition, like the first four editions, is designed for an introductory course in managerial accounting. Though we wrote the book with the undergraduate student in mind, we have had many reports of its successful use in both graduate and management development courses. One reason is the wide variety of assign¬ment material, allowing instructors to select assignments consistent with the back-grounds of their students. The book emphasizes the uses of managerial accounting information and is therefore appropriate not only for accounting majors but also for nonaccounting business majors (in marketing, management, finance, etc.), as well as for majors in nonbusiness areas such as engineering, mathematics, and the physical sciences. Our concern for a broad audience is consistent with trends in enrollments in managerial accounting courses. We make few assumptions in this book about the background knowledge of the reader. We assume that a reader has had one or two terms of financial account¬ing or a working exposure to basic financial statements. From this limited, as¬sumed background, we expect only that a reader will have developed some under¬standing of the most basic principles upon which financial statements are based. The journal-entry/T-account framework appears only in Chapter 15 and is not, with the exception of that chapter, of critical importance to the understanding of the concepts being presented. Most discussions in the book focus on the important functions of manage¬ment: planning, decision making, controlling, and performance evaluation. This emphasis is apparent even in the three chapters on product costing (Chapters 13-15), a topic often presented in accounting textbooks but seldom discussed with the nonaccountant in mind. Thus, the product-costing chapters approach that subject from (he standpoint of analyzing results under different costing systems, rather than concentrating on cost-accumulation procedures or on the accounting problems related to those procedures. | | Contents note: | Volume-Cost-Profit Analysis And Decision Making; Profit Planning; Analyzing Cost Behavior; Additional Aspects Of Volume-Cost-Profit Analysis; Short-Term Decisions And Accounting Information; Budgeting; Operational Budgeting; Financial Budgeting; Capital Budgeting; Capital Budgeting Part Two; Control And Performance Evaluation; Divisional Performance Measurement; Control And Evaluation Of Cost Centers; Product Costing; Introduction To Product Costing:Job-Order Costing; Standard Costing: Absorption And Variable; Process Costing And The Cost Accounting Cycle; Special Topics; Quantitative Methods And Managerial Accounting; Statement Of Cash Flows; Analyzing Financial Statements; Appendix: Time Value Of Money; | | Record link: | https://library.seeu.edu.mk/index.php?lvl=notice_display&id=16161 |
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