Accounting for Managers
(Sprache: Englisch)
A new edition of a successful textbook on how accounting information is used by non-financial managers!This revised and updated third edition of Accounting for Managers builds on the success of the previous two editions in explaining how non-financial...
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Produktinformationen zu „Accounting for Managers “
A new edition of a successful textbook on how accounting information is used by non-financial managers!
This revised and updated third edition of Accounting for Managers builds on the success of the previous two editions in explaining how non-financial managers use accounting information. Accounting for Managers emphasises the interpretation rather than the construction of accounting information and encourages a critical, rather than unthinking acceptance of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations across a range of industries.
* Completely revised and updated examples throughout the book.
* Introduces three new chapters: Accounting for Inventory, Accounting Information Systems and Strategic Management Accounting.
* Includes new sections on professional ethics, customer profitability analysis, CVP for multiple products and weighted contribution margin for breakeven analysis, accounting for waste, environmental accounting.
* Expanded treatment of transfer pricing and budgeting sections.
Klappentext zu „Accounting for Managers “
A new edition of a successful textbook on how accounting information is used by non-financial managers!This revised and updated third edition of Accounting for Managers builds on the success of the previous two editions in explaining how non-financial managers use accounting information. Accounting for Managers emphasises the interpretation rather than the construction of accounting information and encourages a critical, rather than unthinking acceptance of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations across a range of industries.Completely revised and updated examples throughout the book.
Introduces three new chapters: Accounting for Inventory, Accounting Information Systems and Strategic Management Accounting.
Includes new sections on professional ethics, customer profitability analysis, CVP for multiple products and weighted contribution margin for breakeven analysis, accounting for waste, environmental accounting.
Expanded treatment of transfer pricing and budgeting sections.
A new edition of a successful textbook on how accounting information is used by non-financial managers!This revised and updated third edition of Accounting for Managers builds on the success of the previous two editions in explaining how non-financial managers use accounting information. Accounting for Managers emphasises the interpretation rather than the construction of accounting information and encourages a critical, rather than unthinking acceptance of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations across a range of industries.
Completely revised and updated examples throughout the book.
Introduces three new chapters: Accounting for Inventory, Accounting Information Systems and Strategic Management Accounting.
Includes new sections on professional ethics, customer profitability
... mehr
analysis, CVP for multiple products and weighted contribution margin for breakeven analysis, accounting for waste, environmental accounting.
Expanded treatment of transfer pricing and budgeting sections.
Expanded treatment of transfer pricing and budgeting sections.
... weniger
This extensively revised and updated second edition of Accounting for Managers builds on the success of the first edition in explaining how accounting information is used by non-financial managers. Emphasizing the interpretation rather than the construction of accounting information, Accounting for Managers encourages a critical, rather than unthinking, acceptance of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations across a range of industries.
Paul M. Collier applies a managerial approach to show how to:
- Understand the relationship between strategy, business events and financial information.
- Use accounting information in planning, decision-making and control.
- Identify the concepts that underlie the construction of accounting reports and the limitations of accounting numbers.
Accounting for Managers has been written for postgraduate and undergraduate students who are taking courses in accounting, as well as non-financial managers who need a better understanding of the role of accounting in their organizations.
New to this edition:
- Additional case studies.
- Revised and updated examples.
Two additional chapters covering various aspects of financial reporting, including standard-setting bodies, auditing, risk and internal control, IFRS and a comparison of UK and US accounting treatment.
Paul M. Collier applies a managerial approach to show how to:
- Understand the relationship between strategy, business events and financial information.
- Use accounting information in planning, decision-making and control.
- Identify the concepts that underlie the construction of accounting reports and the limitations of accounting numbers.
Accounting for Managers has been written for postgraduate and undergraduate students who are taking courses in accounting, as well as non-financial managers who need a better understanding of the role of accounting in their organizations.
New to this edition:
- Additional case studies.
- Revised and updated examples.
Two additional chapters covering various aspects of financial reporting, including standard-setting bodies, auditing, risk and internal control, IFRS and a comparison of UK and US accounting treatment.
Inhaltsverzeichnis zu „Accounting for Managers “
About the AuthorPreface to the 3rd EditionPreface to the 2nd EditionAcknowledgementsPART I Context of Accounting1 Introduction to Accounting2 Accounting and its Relationship to Shareholder Value and Corporate Governance3 Recording Financial Transactions and the Principles of Accounting4 Management Control, Management Accounting and its Rational-Economic Assumptions5 Interpretive and Critical Perspectives on Accounting and Decision-MakingPART II The use of financial reports for decision-making6 Constructing Financial Reports: IFRS and the Framework of Accounting7 Interpreting Financial Reports and Alternative Perspectives8 Accounting for InventoryPART III Using Accounting Information for Decision-Making, Planning and Control9 Accounting and Information Systems10 Marketing Decisions1 1 Operating Decisions1 2 Human Resource Decisions1 3 Accounting Decisions1 4 Strategic Investment Decisions1 5 Performance Evaluation of BusinessUnits1 6 Budgeting17 Budgetary Control18 Strategic Management AccountingPART IV Supporting InformationIntroduction to the ReadingsA Cooper and Kaplan ( 1988). How cost accounting distorts product costsB Otley, Broadbent and Berry ( 199 5). Research in management control: An overview of its developmentC Covaleski, Dirsmith and Samuel ( 199 6). Managerial accounting research: The contributions of organizational and sociological theoriesD Dent ( 199 1). Accounting and organizational cultures: A field study of the emergence of a new organizational realityGlossary of Accounting TermsSolutions to QuestionsAuthor Index Subject Index
Autoren-Porträt von Paul C. Collier
Paul M. Collier is Professor of Accounting at Monash University in Melbourne, Australia. He was previously at Aston Business School in Birmingham UK. Before becoming an academic, Paul was chief financial officer of a listed printing company and has worked in senior financial and general management positions in the UK and Australia. He has also conducted numerous executive education courses. Paul has been a board member and chair of the audit committee of a large UK housing association and an examiner for CIMA. This book is a result of his practical experience as a producer and user of accounting information as well as his teaching and training experience in the UK and Australia.A comprehensive package of supplementary material is available on the book companion website at www.wileyeurope.com/college/collier, including PowerPoint slides, additional questions and solutions to the book and case study questions and solutions.
Bibliographische Angaben
- Autor: Paul C. Collier
- 2009, 3rd Ed., 552 Seiten, Maße: 18,8 x 23,1 cm, Kartoniert (TB), Englisch
- Verlag: Wiley & Sons
- ISBN-10: 0470016094
- ISBN-13: 9780470016091
Sprache:
Englisch
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