Managerial Uses of Accounting Information

ISBN-13: 9780792398479 / Angielski / Miękka / 1996 / 656 str.

Joel Demski

Opis

This text studies managerial uses of accounting information and how accounting information is used in the management of an organization. Three themes are covered throughout the text: the accounting system as a library of financial statistics; the information in the accounting library is not the only information at the manager's disposal; and the role of a professional manager.

Spis treści

Preface. 1. Introduction. 2. Classical Foundations. 3. Financial Reporting Influences. 4. Economic Behavior under Uncertainty. 5. Product Costing. 6. Product Costing: Heterogeneous Products. 7. Standard Product Costs. 8. Joint Costs and Cost Allocation. 9. Alternative Costing Environments. 10. Library Integrity: Internal Control. 11. Framing Decisions. 12. Applications of the Framing Principles. 13. Extraction from the Accounting Library. 14. Large versus Small Decisions: Short Run. 15. Large versus Small Decisions: Long Run. 16. Competitive Response. 17. Library Procedures for Performance Evaluation. 18. Managerial Performance Evaluation. 19. Evaluation Based on Controllable Performance. 20. Responsibility Accounting. 21. Communication and Budget Participation. 22. Coordination. 23. Interdivision Coordination. 24. A Dynamic Perspective. References. Index.