store.bg - бързо, лесно и удобно
Начало   Книги    УНСС  
store.bg - бързо, лесно и удобно!
Грижа за клиента   |   За контакти
Начало   Книги    УНСС    Management Accounting - Michael Musov
Търсене
Коледни книжки
Книги
Списания

Management Accounting


Цена:  19.90 лв.
Цена за доставка за гр. София - 2.90 лв.
Безплатна доставка за София при поръчка над 50 лв.
За цена и срок извън гр. София кликни тук.
Тази книга може да бъде доставена в дните:
Вторник 18-12-2018 г., Сряда 19-12-2018 г. или
Четвъртък 20-12-2018 г.
Продукт#232687
ВидКнига
НаличностДа, на склад при доставчик - остават единични бройки при доставчик
Наличност в единични бройки, възможно е скорошно изчерпване.
Издадена2018 г.
Издателство
Категории
ЕзикАнглийски
КорицаМека
Страници396
Размери19.00 / 23.70 / 2.40 cm
Тегло0.755 kg
EAN9786192320850
ISBN9786192320850
Описание
Integrating basic concepts and meaning.
The business environment has dramatically changed over the past two decades. The accountant is not more a bookkeeper but a business partner in creating sustainable organizational value. Being grounded in operational reality and employing leading edge methods needed for the organizational success, management accounting is at the heart of accounting profession today. This book is your guide through the challenges in understanding this fascinating field of accounting and this profession.
Страници от тази книга



Съдържание
Preface
Acknowledgements
Foundations of management accounting
  • Why management accounting matters?
    • What is management accounting?
      • Defining management accounting and financial accounting
      • Comparing management accounting and financial accounting
    • Why study management accounting?
    • Management accounting practice today
      • The business context of management accounting
      • The principles of management accounting
    • Brief history of management accounting
    • Management accounting and the professional qualifications
    • Institute of management accountants (IMA) statement of ethical professional practice
  • Cost concepts and classifications
    • Costs versus expenses
    • Cost concepts
      • Cost pool and cost object
      • Cost accumulation and cost assignment
    • Cost classification for cost assignment
      • Direct costs and indirect costs
      • Relativity of direct/indirect cost classifications
    • Cost classifications by business functions
      • Manufacturing costs and nonmanufacturing costs
      • Prime costs and conversion costs
    • Cost classification for inventory valuation and profit measurement
      • Product costs and period costs
      • Product cost flows and period cost flows in manufacturing settings
      • Product cost flows and period cost flows in nonmanufacturing settings
      • Integrated summary of product costs and period costs
    • Cost classification for planning
      • Variable costs
      • Fixed costs
      • Mixed costs
      • The problem with unit costs
      • Relationships between cost classifications
    • Cost classification for decision making
      • Relevant costs
      • Sunk costs
      • Opportunity costs
    • Cost classification for management control
      • Controllable costs
      • Non controllable costs
    • Accounting for costs: Three key purposes
    • Ethical Issues in cost classification
    • Variable costs and fixed costs in practice
  • Cost estimation and regression analysis
    • Cost behaviour patterns and cost estimation
    • The cost driver concept
    • General assumptions in cost estimation
    • Non-statistical cost estimation methods
      • Engineering method
      • Account analysis method
      • Scattergraph method
      • High-low method
    • Statistical regression analysis in cost estimation
      • Simple linear regression (Least-squares technique)
      • Coefficient of determination and coefficient of correlation
      • Standard error of the estimate and confidence intervals
      • Multiple regression
      • Practical issues in performing regression analyses
    • Integrated summary of cost estimation
    • Regressions analysis using Microsoft Excel
    • Partial table of the t Distribution
Costing
  • Traditional product-costing methods: Job-order costing
    • Introduction to product costing: Three key questions
    • Fundamentals of job-order costing
    • The overhead rate concept
    • General approach to job-order costing using predetermined costs
      • Job-order costing illustrated
      • Overapplied and underapplied overhead
      • Methods of disposing overapplied or underapplied overhead
    • Job-order costing in multiple departments
    • Job-order costing in nonmanufacturing settings
    • Spoilage and rework in Job-order costing
    • Ethical issues in Job-order costing
    • Journal entries in job-order costing
    • Job-order costing using actual costs
  • Traditional product-costing methods: Process costing
    • Fundamentals of process costing
    • The equivalent unit concept
    • General approach to process costing using actual costs
    • Process costing in the initial department
      • Weighted-average method
      • First-In, first-out (FIFO) method
      • Comparing the weighted-average and FIFO methods
    • Process costing in subsequent departments
      • Weighted-average method and transferred-in costs
      • FIFO method and transferred-in costs
    • Spoilage in process costing
      • Weighted-average method and spoilage
      • FIFO method and spoilage
    • Hybrid-costing systems
    • Ethical issues in process costing
    • Journal entries in process costing
    • Process costing using predetermined costs
    • Operation costing
  • Activity-based costing
    • Problems with the traditional costing methods
    • Fundamentals of activity-base costing (ABC)
    • ABC-related concepts
      • Activity
      • Activity cost pool
      • Activity cost driver (or cost-allocation base)
      • Cost hierarchy
    • General approach to activity-based costing systems
    • Comparison of traditional and activity-based costing systems
    • Advantages and disadvantages of ABC systems
    • Application of ABC systems
    • Ethical issues in activity-based costing
    • Journal entries in activity-based costing
    • Time-driven activity-based costing
    • Activity-based management
  • Inventory-valuation approaches: Absorption costing and variable costing
    • Introduction to absorption and variable costing
    • Two conceptual formats of income statement
      • The function-of-expense format income statement (Absorption costing presentation)
      • The contribution-margin format income statement (Variable costing presentation)
    • General approach to absorption and variable costing using actual costs
      • Absorption costing
      • Variable costing
      • Comparing absorption and variable costing
    • General approach to absorption and variable costing using predetermined costs
      • Absorption costing
      • Variable costing
      • Comparing absorption and variable costing
    • Advantages and disadvantaged of absorption and variable costing
    • Application of absorption and variable costing
    • Throughput costing
    • Allocation actual fixed manufacturing overheads for external-reporting purposes: The requirements of IAS 2 Inventories
    • Allocating budgeted fixed manufacturing overheads for internal-reporting purposes: Predetermined rates and capacity concepts
Decision making
  • Cost-volume-profit analysis
    • Fundamentals of cost-volume-profit analysis
    • The contribution margin concept
    • CVP analysis and break-even point
      • Analytical method
      • Graph method
    • CVP analysis and return
      • Target operating income
      • Scenario analysis
    • CVP analysis and operating risk
      • Margin of safety operating leverage
      • Operating leverage
      • Sensitivity analysis
    • Multi-product CVP analysis
      • Analytical method
      • Graph method
    • Assumptions in CVP analysis
    • Ethical issues in CVP analysis
    • Operating leverage, financial leverage, and total leverage
  • Relevant costs and revenues for short-term decision making
    • Fundamentals of short-term decision making
    • Two conceptual approaches in short-term decision making
      • The relevant-information approach
      • The contribution-margin approach
    • General model of short-term decision making
    • Adding/dropping operating segments
      • Essence and application
      • Relevant costs and revenues. Capacity considerations
      • Additional considerations
    • Make-or-buy decisions
      • Essense and application
      • Relevant costs and capacity conciderations
      • Additional considerations
    • Pricing one-time-only special orders
      • Essence and application
      • Relevant costs and revenues.Capacity considerations
      • Additional considerations
    • Ethical issues in short-term decision making
    • The relevant costs of direct materials and direct labor
    • Pricing decisions in the long-run
Performance management
  • Performance management - theoretical issues
    • Fundamentals of budgeting
      • Budgeting and the overall planning process
      • Functions of budgeting. Advantages and disadvantages
    • An administrative framework for budgeting
      • Budget committee and budget manual
      • Budget period
      • Top-down vs. Bottom-Up budget setting
      • Stages of the budgeting process
      • Sources of information in budgeting
    • Approaches to budgeting
      • Incremental budgeting
      • Zero-Based budgeting
      • Rolling budgets
      • Kaizen budgeting
    • Fundamentals of performance management
      • Defining performance management
      • Feedback and feed-forward controls
    • Elements of performance management systems
      • Formal planning process
      • Decentralization and responcibility accounting
      • Performance measurement and performance evaluation
      • Compensation and reward
      • Informal control system
    • Human challenges and ethical issues in performance management
    • Contemporary Approaches to budgeting
  • Mater Budgeting - basic quantitative issues
    • The master budget concept
    • Two bases of accounting in developing the master budget
      • Accrual accounting
      • Cash-basis accounting
    • Developing the master budget
      • The sales budget
      • The product budget
      • The direct materials purchases budget and direct materials usage budget
      • The direct labor budget
      • The manufacturing overhead budget
      • The cost of goods manufactured and sold budget
      • The selling and administrative expenses budget
      • The budgeted income statement
      • The cash budget
      • The budgeted balance sheet
    • Budgeting in nonmanufacturing settings
    • Budgeting under uncertainty
      • Sensitivity analysis
      • Scenario analysis
    • Ethical issues in master budgeting
    • Methods of sales forecasting
  • Basic variance analysis
    • Inroduction to variance analysis
    • The flexible budget concept
    • The standart costs concept
    • General approach to cost variance analysis
    • Direct materials variance
      • Materials usage variance
      • Materials price variance
    • Direct labor variances
      • Labor efficiency variance
      • Labor rate variance
    • Variable manufactoring overhead variances
      • Variable overhead efficiency variance
      • Variable overhead rate variance
    • Fixed manufactoring overhead variances
      • Fixed overhead spending variance
      • Product-volume variance
    • Integrated variance analysis
      • Integrated summary of cost variance analysis
      • Variance reports
      • Interdependencies among variances
      • Insifficiency of variance analysis
    • Ethical issues in variance analysis
    • Effects of inventories on variance analysis
    • Types of standards
References and further reading
Frequently used symbols
Рейтинг
За да оцените книгата "Management Accounting", изберете цифрата отговаряща на Вашата оценка по десетобалната система:



1

2

3

4

5

6

7

8

9

10

Други интересни предложения
Мнения на посетители
 

Ако искате да сте първият дал мнение за тази книга, направете го сега!

Вашето име:
Тип:
e-mail:
Мнение:
 
Важна информация!
Мненията, които най-добре описват книгата, ще бъдат видими при всяко посещение на страницата. За да видите всички останали мнения, моля натиснете бутона "Покажи всички мнения". Без предупреждение ще бъдат изтривани коментари с обидно, расистко, клеветническо или друго съдържание, което нарушава добрия тон.

Management Accounting


Поръчай през телефона си сега.
Лесно е!
Цена:  19.90 лв.
Цена за доставка за гр. София - 2.90 лв.
Безплатна доставка за София при поръчка над 50 лв.
За цена и срок извън гр. София кликни тук.
Тази книга може да бъде доставена в дните:
Вторник 18-12-2018 г., Сряда 19-12-2018 г. или
Четвъртък 20-12-2018 г.
Продукт#232687
ВидКнига
НаличностДа, на склад при доставчик - остават единични бройки при доставчик
Наличност в единични бройки, възможно е скорошно изчерпване.
Издадена2018 г.
Издателство
Категории
ЕзикАнглийски
КорицаМека
Страници396
Размери19.00 / 23.70 / 2.40 cm
Тегло0.755 kg
EAN9786192320850
ISBN9786192320850
Описание
Integrating basic concepts and meaning.
The business environment has dramatically changed over the past two decades. The accountant is not more a bookkeeper but a business partner in creating sustainable organizational value. Being grounded in operational reality and employing leading edge methods needed for the organizational success, management accounting is at the heart of accounting profession today. This book is your guide through the challenges in understanding this fascinating field of accounting and this profession.
Страници от тази книга
Други интересни предложения
Икономика на предприятието
Иван Георгиев, Николай Щерев, Димитър Благоев
Продуктът е представен с вътрешни страници
Цена:  17.90 лв.
Тематично изследване характеристиката на корупцията - част 2
Милка Йосифова
Продуктът е представен с вътрешни страници
Цена:  13.90 лв.
Selected Readings in Comparative Public Administration
Polya Katsamunska
Продуктът е представен с вътрешни страници
Цена:  9.90 лв.
Цени и ценообразуване
Йорданка Владимирова, Борислав Атанасов, Николинка Игнатова
Цена:  13.50 лв.
Теория и история на цивилизациите
Георги Найденов
Продуктът е представен с вътрешни страници
Цена:  17.90 лв.
Анализ на градския пътнически транспорт на София и насоки за неговото развитие
Светла Цветкова
Продуктът е представен с вътрешни страници
Цена:  9.90 лв.
Сборник задачи по банково счетоводство
Даниела Фесчиян, Камелия Савова, Румяна Пожаревска, Мая Начкова, Лилия Рангелова
Цена:  14.40 лв.
Основи на туризма - 1 част
проф. д-р М. Рибов, доц. д-р Д. Тадаръков, доц. д-р Т. Парушева, д-р М. Янева, Т. Тончева, д-р Е. Великова
Цена:  12.00 лв.
Основи на икономическата теория
Проф. д-р Трайчо Спасов, доц. д-р Трендафил Атанасов, доц. д-р Стати Статев, доц. д-р Атанас Казаков, доц. д-р М. Марков, доц. д-р В. Трифонова
Цена:  12.00 лв.
Цените в системата на маркетинга
Свободка Класова
Продуктът е представен с вътрешни страници
Цена:  14.40 лв.
Назад
Албуми, отпечатъци и отливки
Съхранете незабравимите мигове от израстването на вашето бебе.
Торбички за подаръци
Красиви торбички за очакваните коледни подаръци.
Кукли и аксесоари
Детски кукли, бебета и аксесоари.
Коледна тайна
В книгата си Карън Суон ни разказва за любовните чудеса, които се случват по Коледа.
Всеки мой дъх
Излезе нова книга от емоционалния разказвач на човешки истории - Никълъс Спаркс.
Безплатна доставка за София, 2.90 за провинцията!
Коледни подаръци
Промоция Nivea
Популярни занимателни игри
}