Managerial Accounting for Business Decisions

Managerial Accounting for Business Decisions

Paperback

By (author) Ray Proctor

List price $69.93

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  • Publisher: FINANCIAL TIMES PRENTICE HALL
  • Format: Paperback | 600 pages
  • Dimensions: 188mm x 249mm x 30mm | 1,134g
  • Publication date: 12 March 2009
  • Publication City/Country: Harlow
  • ISBN 10: 0273717553
  • ISBN 13: 9780273717553
  • Edition: 3, Revised
  • Edition statement: 3rd Revised edition
  • Illustrations note: ill
  • Sales rank: 736,526

Product description

Focussing squarely on the needs of today's business and non-specialist accounting students, the aim of this book is to set management accounting into a contemporary real world context, helping students to apply the theories they learn to management situations and to use clear thinking to obtain the best financial outcome. Proctor will assist the reader in the core areas of understanding the principles of management accounting, mastering the numerical aspects of the subject, interpreting the results and understanding the contribution management accounting can make to the management process. Frequently praised for the quality and clarity of writing, this book combines appropriate depth of coverage with a manageable size and a clear and uncluttered layout. It takes an explicitly managerial and practitioner perspective throughout and features really strong application to the real business world.

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Table of contents

PART I FOUNDATIONS 1. Cost behaviour 2. The difference between profit and cash PART II FINANCIAL MANAGEMENT 3. Ratio Analysis and financial management 4. Working capital management PART III DECISION MAKING 5. Variable costing and breakeven analysis 6. Short-term decisions using variable costing 7. Short-term decisions using relevant costing 8. Capital investment appraisal for long-term decisions PART IV PRODUCT COSTING AND PRICING 9. Product costs using absorption costing 10. Product costs using activity-based costing 11. Comparison of profits under absorption and variable costing 12. Pricing your products 13. Divisional performance and transfer pricing PART V BUDGETARY CONTROL 14. Budgets and their creation 15. Using budgets to control operations 16. Budgets, behaviour and beyond budgeting 17. Balanced scorecards 18. Not-for-profit organizations Glossary Answers to end-of-chapter questions Index