Syracuse

Management accounting / Will Seal, Carsten Rohde, Ray H. Garrison, Eric W. Noreen

Livre

Seal, Will. Auteur

Edited by McGraw-Hill Education - 2019

Suitable both for students and practitioners in the field, 'Management Accounting' provides comprehensive coverage of the theory and practice of the subject

Management accounting and the business environment. An introduction to cost terms, concepts and classifications. Cost behaviour: analysis and use. Job-order and service department costing. Process costing. Cost-volume-profit relationships. Profit reporting under variable costing and absorption costing. Performance measurement and reporting on segments. Activity-based costing. Relevant costs for decision making. Profit planning and the role of budgeting. Standard costs and variance analysis. Flexible budgets and performance reporting. Capital investment decisions. Pricing and intra-company transfers. Strategic management accounting and the balanced scorecard. Management control and corporate governance. Business process management: towards the lean operation. Strategic perspectives on cost management.

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