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Full Description
The essence of management accounting is
decision-making. Good decisions require
information. This book aims to provide
managers with an important type of
information- accounting information to be
used in decision-making. The discipline it
covers is often referred to as management or
managerial accounting. Updated and
extensively revised for the second edition
Accounting Information for Managers explains
the conceptual basis of accounting, setting
out the key areas in management accounting
and covers the variety of techniques available
to provide relevant information to managers.
Each chapter contains illustrations of these
techniques. At the end of each chapter, there
are discussion questions and problems to
enhance the learning process.
Contents
1. Accounting Information and Decision Making.
2. Financial Position and Profitability.
3. Cash Flow Statements.
4. Interpretation of Financial Statements.
5. Fundamentals of Cost Accumulation.
6. Activity Based Costing.
7. Decision Making and Profit Planning.
8. Accounting Information in Decision-Making.
9. Capital Investment Decisions.
10. Financial Control Through Budgets.
11. Standard Costing and Variance Analysis.
12. Performance Evaluation and Structure.
13. Current Developments and Reflection.
Appendix 1.
Appendix 2.
