Жанр : Wiley Издательство : Wiley Год издания : 2009
Аннотация:
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.