Managerial Accounting for Libraries and Other Not-for-profit Organizations

ISBN-13: 9780838908204 / Angielski / Miękka / 2002

G. Stevenson Smith

Opis

Accounting is more than just budgeting for and recording costs. Applying the principles of managerial accounting can set you apart as an organization that establishes and achieves mission-based business goals. The managerial accounting approach outlined in this complete update of a classic text will help you to plan for the short and long terms by applying accounting principles to your unique nonprofit setting. The only book of its kind, this step-by-step guide focuses on accounting methods that fit the nonprofit world, such as responsibility accounting life cycle costing, and activity-based accounting as an alternative to traditional cost reporting. Each method is explained and illustrated within the nonprofit context. New to this edition are current cost estimates, new or updated figures on break-even analysis, lease alternatives, journal entries, and variable and fixed costs, and a quick-reference glossary that will help you talk the talk. The only accounting book you'll need to get your books in tip-top shape, this edition provides library managers the tools and methods to: - Direct and monitor resources to communicate financial information - Control costs using long-term for