Management Accounting: Analysis and Interpretation - Couverture rigide

McWatters, Cheryl S.; Morse, Dale; Zimmerman, Jerold L.

Couverture rigide

ISBN 10 : 0071180567 ISBN 13 : 9780071180566

Editeur : McGraw Hill Higher Education, 2000

Synopsis

This volume is written for the future user of accounting information. While the preparation of accounting information is an important skill, this text focuses on the analysis of the information generated by the accounting system for both planning and control decisions. For this reason, business majors and current and future managers should benefit greatly from the material presented. Accounting majors will also gain a better understanding of how accounting information is used for effective planning and control within all types of organizations. The work has a strong conceptual framework. The concepts of organization theory and opportunity cost serve as the underlying framework to organize the analysis. In the early chapters when planning decisions are being explored, opportunity cost provides the foundation for this discussion. As the focus of the text moves to the control function, discussions of organization theory provide the foundation. This strong conceptual framework is supported by a CD-ROM that brings the material alive for the students.

A propos du livre

Quatrième de couverture

What is management accounting? How does it affect the decisions made in organizations and even the success or failure of organizations? In this new and innovative text, the authors present fresh perspectives on management accounting, assessing not only how it  currently functions, but how different approaches can fundamentally change the way businesses operate.

This book's key argument is that management accounting is integral to an organization's strategy and the creation of shareholder and customer value. In vibrant business environments, management accounting systems must respond dynamically, adapting to changes in customer preferences, global competition and rapidly evolving technologies. Creating customer value through more effective management accounting increases the organization’s value.

Features:

In-depth analysis of the relationship between management accounting theory and practice, with reference to real-life decision-making situations.

Detailed real-world case studies running throughout each chapter, provide readers a unique insight into the role and application of management accounting.

Self-study problems for each chapter, encourage critical thinking about management accounting issues.

Numerical exercises and problems test your understanding of management accounting theory and practice.

Analysis and interpretation problems at the end of every chapter allow you to practise working with financial information in a more detailed and rigorous way.

About the authors

Cheryl S. McWatters Ph.D. CMA is Professor of Accounting at the School of Business, University of Alberta.

Jerold L. Zimmerman Ph.D. is the Ronald L. Bittner Professor of Business Administration at the William E. Simon Graduate School of Business, University of Rochester.

Dale C. Morse is Professor of Accounting at the University of Oregon.

 

Présentation de l'éditeur

This book provides students and managers with an understanding of and appreciation of the strengths and limitations of an organisation’s accounting system. A key goal of the book is to allow them to be intelligent and critical users of the system. An analytical framework for organisational change is used throughout the book to underscore how organisations must adapt to create customer and organisational value. The text highlights the role of management accounting as an integral part of the organisation’s strategy and not a set of individual concepts and computations.

Organisational success is linked to the existence of an appropriate management accounting system. The book is framed within the context of a global economy, one increasingly affected by technological change, customer needs, regulatory requirements and competition. In such an environment, organisations must continue to evolve to keep pace with these major forces. Whether the accounting system is used for making planning decisions or used to measure and/or influence behaviours as part of the organisational control system, its purpose overall is to help the organisation create value through improved decision making and control.

Détails de l'édition

• Éditeur: McGraw Hill Higher Education
• Date d'édition: 2000
• Langue: anglais
• ISBN 10: 0071180567
• ISBN 13: 9780071180566
• Reliure: Relié
• Numéro d'édition: 2
• Nombre de pages: 585
• Coordonnées du fabricant: McGraw-Hill Education; https://www.mheducation.co.in/; ; Via Verdi, 8; Assago Milano; 20090; Italie