"Accounting influences our lives. Whether or not one uses accounting information, accounting alters our social, economic and physical environment. And of course, it impacts organisations and altering what we do and the decisions we make. Corporate action regarding new product developments, pricing strategy, staff recruitment and salary levels are usually directly influenced by accounting information. At times, accounting motivates certain types of managerial behaviours and discourages others. This book is about understanding the preparation and use of management and cost accounting information, taking account of how it influences decisions. But accounting is not a pre-given in form or process and in this sense accounting is also continuously being reshaped by its context. The book therefore also extensively discusses how different factors alter accounting techniques and processes"--
成本會計: 強調管理
成本會計: 強調管理
成本會計
成本會計: 強調管理
Fundamentals of Cost Accounting
... 704n , 872n Templeman , J. , 443n Teresko , J. , 397n Todd , K. , 898n Trossman , E. , 70n Troy , H. , 873n Turco ... 762n Sharp , J. , 872n Sherman , H. D. , 782n Sjoblom , L. , 799n Slater , K. , 580n Smith , D. , 904n Smith ...
This text is highly respected for its authoritative coverage, excellent examples, and extensive assignment options. It reaches beyond cost accounting procedures to consider concepts, analyses, and management.
This edition prepares students for the rewards and challenges they might face in professional management accounting world through the development of analytical skills, values and behaviours that make management accountants effective in the ...
The Design of Cost Management Systems: Text and Cases
While the text does include coverage of traditional costing topics (e.g., job-order costing, process costing, service-department cost allocations, and accounting for joint and by-products), its primary strength is the linkage of these ...