Management accountant's standard desk reference:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Englewood Cliffs, NJ
Prentice Hall
1990
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXIII, 616 S. graph. Darst. |
| ISBN: | 0135470013 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
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| 100 | 1 | |a Shim, Jae K. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Management accountant's standard desk reference |c Jae K. Shim ; Joel G. Siegel |
| 264 | 1 | |a Englewood Cliffs, NJ |b Prentice Hall |c 1990 | |
| 300 | |a XXIII, 616 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Managerial accounting | |
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| 700 | 1 | |a Siegel, Joel G. |e Verfasser |4 aut | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-002736240 | ||
Datensatz im Suchindex
| _version_ | 1804118586800734208 |
|---|---|
| adam_text | Contents
Introduction v
PARTI
COST ANALYSIS FOR PLANNING
AND DECISION MAKING
CHAPTER 1 WHAT IS MANAGEMENT
ACCOUNTING? 3
Financial Accounting and Management Accounting 4
Cost Accounting and Management Accounting 5
Cost Concepts, Terms, and Classifications 5
Costs by Management Function 6
Direct Costs and Indirect Costs 8
Product Costs and Period Costs 8
Variable Costs, Fixed Costs, and Mixed Costs 9
Unit Costs and Total Costs 10
Costs for Planning, Control, and Decision Making 11
CHAPTER 2 USING COST BEHAVIOR ANALYSIS
AND COST ESTIMATION 16
A Further Look at Costs by Behavior 16
Types of Fixed Costs—Committed or Discretionary 17
Analysis of Mixed (Semivariable) Costs 19
The High Low Method 19
The Least Squares Method (Regression Analysis) 22
Regression Statistics 25
Use of a Spreadsheet Program for Regression 27
Multiple Regression 29
The Contribution Income Statement 29
CHAPTER 3 HOW TO CALCULATE
COST VOLUME PROFIT 33
Questions Answered by CVP Analysis 33
Contribution Margin 34
Break even Analysis 35
Graphical Approach in a Spreadsheet Format 36
Determination of Target Income Volume 36
ix
X CONTENTS
Cash Break even Point 36
Impact of Income Taxes 38
Margin of Safety 39
Applications of Cost Volume Profit Analysis
and What If Analysis 39
Sales Mix Analysis 41
Assumptions Underlying Break even and CVP Analysis 44
Cost Volume Profit Analysis Under Conditions
of Uncertainty 44
Statistical Method 45
CHAPTER 4 RELEVANT COSTING IN NONROUTINE
DECISIONS 48
Relevant Costs Defined 48
Pricing a Special Order 50
Bid Price 52
Pricing Standard Products 54
The Make or Buy Decision 56
The Sell or Process Further Decision 57
Adding or Dropping a Product Line 58
Evaluation of Divisional Performance 59
Utilization of Scarce Resources 61
PART II
PLANNING AND PERFORMANCE EVALUATION 63
CHAPTER 5 BUDGETING FOR PROFIT PLANNING 65
The Sales Budget 66
The Production Budget 68
The Direct Materials Budget 69
The Direct Labor Budget 70
The Factory Overhead Budget 71
The Ending Inventory Budget 72
The Selling and Administrative Expense Budget 73
The Cash Budget 73
The Budgeted Income Statement 75
The Budgeted Balance Sheet 75
Some Financial Calculations 77
A Shortcut Approach to Formulating the Budget 78
Computer Based Models and Spreadsheet Program Models
for Budgeting, 78
CONTENTS XI
Zero Base Budgeting 79
The ZBB Process 80
Advantages and Disadvantages of ZBB 83
CHAPTER 6 FINANCIAL MODELING
AS A BUDGETING TOOL 85
A Financial Model 85
Budgeting and Financial Modeling 86
Use of Financial Modeling in Practice 87
What Quantitative Methods Are Used in Financial
Models? 88
Developing Financial Models 89
Definition of Variables 89
Input Parameter Values 91
Model Specification 91
Definitional Equations 91
Behavioral Equations 92
Model Structure 93
Decision Rules 94
Lagged Model Structure 95
CHAPTER 7 USING COMPUTER SOFTWARE FOR
FINANCIAL MODELING AND BUDGETING 98
Use of a Spreadsheet Program 99
Projecting an Income Statement 99
Forecasting Business Failures with Z Scores 100
Creating a Z Score Graph 104
More Applications of the Z Score 104
Financial Modeling Languages 106
SIMPLAN: A Planning and Modeling System 107
IFPS (Interactive Financial Planning System) 108
Software Evaluation Checklist 122
CHAPTER 8 MAKING DISCOUNTING AND
COMPOUNDING ANALYSIS TECHNIQUES WORK
FOR YOU 124
Assumptions of Present Value and Future Value
Techniques 124
Future Value of $1 126
XH CONTENTS
Future Value of an Annuity of $1 129
Future Value of an Annuity Due of $1 132
Present Value of $1 133
Present Value of an Annuity of $ 1 135
Present Value of an Annuity Due of $1 139
Perpetuities 140
CHAPTER 9 DECISION MAKING THROUGH CAPITAL
BUDGETING 141
Accounting (Simple) Rate of Return 144
Payback Period 147
Payback Reciprocal 150
Discounted Payback Period 150
Net Present Value 151
Profitability Index 157
Contingent Proposals 161
Internal Rate of Return (Time Ad justed Rate
of Return) 161
Nondiscretionary Projects 165
Comparison of Methods 165
Capital Budgeting Process 167
Capital Budgeting and Inflation 169
Postaudit Project Review 171
Capital Budgeting and Nonprofit Organizations 171
Risk and Uncertainty 172
Risk Adjusted Discount Rate 173
Standard Deviation and Coefficient of Variation 175
Certainty Equivalent 177
Sent iva ria nee 178
Simulation 178
Sensitivity Analysis 178
Decision Trees 179
Correlation of Cash Flows over Time 180
Normal Distribution and NPV Analysis: Standardizing
the Dispersion 182
CHAPTER 10 EVALUATING SEGMENTAL
PERFORMANCE 185
Appraising Manager Performance 186
Responsibility Center 187
Revenue Center 188
CONTENTS XiH
Cost Center 190
Profit Center 192
Transfer Pricing 196
Investment Center 202
Return on Investment 204
Residual Income 208
CHAPTER 11 HOW TO ANALYZE AND IMPROVE
MANAGEMENT PERFORMANCE 212
What Is Return on Investment? 212
What Is ROI Made Up of—Dupont Formula 213
ROI and Profit Objective 215
ROI and Profit Planning 216
ROI and Return on Equity 219
PART III
COST ACCOUNTING 223
CHAPTER 12 ACCUMULATION OF COSTS 225
Job Order Costing 225
More on Factory Overhead Application 229
Selecting the Denominator (Capacity) Measures 230
Process Costing 231
Identification of System Problems and Choice of a
System 231
Product Flow 232
Steps in Process Costing Calculations 234
Weighted Average Versus First in, First out (FIFO) 235
Estimated Degree of Completion 239
Application of Factory Overhead Using Predetermined
Rates 240
Managerial Use of Process Cost Data 240
Process Costing and Decision Making 241
CHAPTER 13 COST ALLOCATION 243
Aspects of Cost Allocation 243
Cost Allocation Guidelines 244
Factory Overhead Allocations 247
XiV CONTENTS
Cautions with Cost Allocation 248
Allocation of Service Department Costs to Production
Departments 248
Direct Allocation Method 250
Step Allocation Method 251
Reciprocal Allocation Method 251
Variable Costs Versus Fixed Costs 252
Allocation of Costs to Joint Products 258
Comparing the Methods of Joint Cost Allocation 260
Illustration of Unit Cost and Weighted Average Unit Cost
Methods 262
Illustration of Joint Cost Allocation Based on Both Physical
and Net Realizable Value 263
Illustration of Multiple Split off Points 266
Illustration of Manufacturing Joint Products in Different
Proportions 269
Deciding Whether a Joint Product Should Be Processed
Further or Sold at Split Off Point 270
Costs Assigned to By products 274
Illustration of the Accounting for By products 275
Segmental Reporting and the Contribution Approach
to Cost Allocation 282
Distribution Costs 284
Allocation of Costs to Territories 291
CHAPTER 14 USING VARIANCE ANALYSIS
AS A FINANCIAL TOOL 293
Standards and Variances: An Overview 293
Usefulness of Variance Analysis 296
Setting Standards 297
Sales Variances 299
Cost Variances 301
Material Variances 302
Labor Variances 308
Overhead Variances 313
Disposition of Variances 326
Interrelationship of Variances 327
Mix and Yield Variances for Material and Labor 328
Material and Labor Mix Variances 328
Mix and Yield Variances 328
Profit Variance Analysis 338
Computation of Profit Variances 339
CONTENTS XV
Standard Costing Integrated with Other Cost
Systems 346
Job Order Costing and Standard Costing 346
Process Costing and Standard Costing 347
Nonmanufacturing Activities 360
Variances in Marketing Effort Evaluation 361
Variances in Selling Expenses 361
Sales Personnel Performance 362
How to Analyze Salesperson Variances 363
Variances in Warehousing Costs 368
Variances in Administrative Expenses 368
Variance Analysis for Capital Expenditures 369
Variance Analysis Reports 369
Preparing Variance Analysis Reports 370
Appraisal of Marketing Department 371
CHAPTER 15 MANAGEMENT ACCOUNTING
OF JUST IN TIME MANUFACTURING 372
What Is Justin Time? 374
Behavioral and Environmental Factors 376
Purchasing Aspects of JIT 378
Reduction of Ordering Costs and Replenishment
Lead Time 381
Benefits of JIT Purchasing 382
Examples of JIT Implementation in the United States 383
JIT Costing 384
CHAPTER 16 COST ACCOUNTING FOR SERVICE
ORGANIZATIONS 386
General and Administrative Costs 387
Establishing the Siz.e of the G A Budget 388
G A Cost Controls 388
Comparing Service Organization G A Expe)ises 389
Allocation Methodologies for G A 389
Cost Accounting for Service Businesses 390
Matching Costs with Revenues 390
The Causes of the Service Organization Dilemma 392
Revenue Side Techniques 396
XVi CONTENTS
CHAPTER 17 COST ACCOUNTING FOR NONPROFIT
ORGANIZATIONS 399
Cost Finding 400
Step Down Method 400
Double Distribution Method 401
Organizational Considerations of Cost Control 401
Budgeting in Nonprofit Organizations 407
Projection of Estimated Inflow 408
Formula Relationships 408
Management Considerations 409
Finalizing Budgets 409
Cash Budgeting 410
Operating Fund Budgets 410
Planning Programming Budgeting 411
Zero Base Budgeting 413
Capital Budgeting in Nonprofit Organizations 416
Guidelines for Small Nonprofit Organizations 416
Cost Volume Profit Analysis and Nonprofit
Organizations 418
PART IV
QUANTITATIVE METHODS AND FINANCIAL
STATEMENT ANALYSIS 421
CHAPTER 18 QUANTITATIVE APPLICATIONS
IN MANAGERIAL ACCOUNTING 423
Decision Making 424
Decision Making Under Uncertainty 424
Decision Matrix 426
Expected Value of Perfect Information 427
Decision Tree 427
Linear Programming and Shadow Prices 429
Applications of LP 430
Formulation of LP 430
Computation Methods of LP 431
Shadow Prices (opportunity costs) 432
Learning Curve 434
Inventory Planning 438
Economic Order Quantity 439
Reorder Point 440
CONTENTS XVli
Economic Order Quantity with Quantity Discounts 441
Determination of Safety Stock 444
Program Evaluation and Review Technique 445
Creating a Network Diagram 445
CHAPTER 19 ANALYZING FINANCIAL
STATEMENTS 450
Horizontal and Vertical Analysis 452
Analyzing Financial Position 452
Appraising Asset Quality 452
Cash 453
Accounts Receivable 454
Inventory 455
Investments 457
Fixed Assets 458
Intangible Assets 460
Deferred Charges 462
Asset Utilization 463
Asset Profile 463
Liabilities 463
Avenues of Financing 465
Undervalued or Unrecorded Liabilities 466
Liquidity Analysis 466
Appraisal of Solvency 471
Potential for Business Failure 473
Techniques for Analyzing Operating Performance 477
Quality of Earnings 477
Analyzing Discretionary Costs 478
Cash Flow from Operations 480
The Role of Taxable Income 481
Residual Income 481
Accounting Estimates 482
Discontinued Operations 483
Internal Control and Management Honesty 483
Market Value Measures 484
How to Analyze the Financial Structure of the Firm 484
Stability Elements 487
Product Line Characteristics 488
Growth Rate 492
Consider Raw Materials 492
xvjjj CONTENTS
Management Quality 493
Risk 493
Industry Characteristics 494
Political Factors 494
CHAPTER 20 PREPARING AND ANALYZING
STATEMENT OF CASH FLOWS 496
Preparation of the Statement 496
Investing Section 497
Financing Section 497
Operating Section 498
Other Considerations 499
Direct Method Versus Indirect Method 500
Financial Analysis of the Statement 501
Operating Section 503
Investing Section 504
Financing Section 504
Schedule of Noncash Financing and Investing
Activities 505
Summary and Model Financial Statements 505
PARTV
INTERNAL EVALUATION 517
CHAPTER 21 THE INTERNAL AUDIT:
AN OVERVIEW 519
Internal Control Structure 520
Fraud 521
Internal Check 522
The Foreign Corrupt Practices Act 523
Board Audit Committees 524
Fraudulent Financial Reporting 524
Internal Auditing Aspects 525
Conducting an Internal Audit 526
Audit Testing 527
The Audit Plan 529
Internal Audit Reports 531
Contents of Audit Reports 532
Operational Auditing 534
CONTENTS XiX
Functional Auditing 535
Financial Auditing 536
CHAPTER 22 AUDITING KEY BALANCE SHEET
AND INCOME STATEMENT ACCOUNTS 537
Internal Audit of the Balance Sheet 537
Cash 537
Receivables 540
Inventories 543
Prepaid Expenses and Deferred Charges 546
Property, Plant, and Equipment 547
Accounts Payable 549
Accrued Expenses 550
Capital Stock and Paid in Capital 551
Internal Audit of the Income Statement 552
Revenue and Expenses 552
CHAPTER 23 SAMPLING METHODS FOR INTERNAL
AUDITING 556
Methods of Choosing a Random Sample 556
Random Number Sampling Technique (Using a Random
Number Table) 556
Systematic Sampling Technique 557
Attribute Sampling 558
Discovery Sampling 562
Multistage Sampling 567
Classical Variables Sampling 567
Stratified Sampling 567
Nonstatistical Sampling 568
CHAPTER 24 SPECIAL TOPICS 570
How Taxes Affect Business Decisions 570
Tax Strategies and Planning 571
What Is Taxable Income 572
Computing Taxes 573
Deductions 574
Depreciation 575
Election to Expense Certain Depreciable Assets Under
ACRS 577
Amortization 578
XX CONTENTS
Capital Gains and Losses 578
Operating Loss Carryback and Carryforward 578
Pension Plans 579
Foreign Tax Credit 579
Filing the Tax Return 580
S Corporations 580
How Inflation Affects Corporate Decisions 581
How to Combat the Adverse Effects of Inflation 581
CHAPTER 25 THE COST OF CAPITAL 583
Short Term Debt 584
Long Term Debt 586
Equity Securities 586
APPENDIX 1 SOFTWARE PACKAGES FOR
MANAGEMENT ACCOUNTING 588
Spreadsheet Programs 588
Decision Support Systems 591
Expert Systems 592
APPENDIX 2 COST ACCOUNTING
STANDARDS BOARD 594
INDEX 603
LIST OF FIGURES
1.1 Attributes of Financial Accounting and Managerial
Accounting 4
1.2 Costs by Management Function 7
1.3 Classification of Costs 9
1.4 Total and Unit (Average) Costs 11
1.5 Income Statements: Manufacturer s Versus
Merchandiser s 14
1.6 Manufacturer s Schedule of Cost of Goods Manufactured 15
1.7 Current Asset Section of Balance Sheets: Manufacturer s
Versus Merchandiser s 15
2.1 Cost Behavior Patterns 18
2.2 Scatter Diagram 21
CONTENTS XXI
2.3 Yand Y 23
2.4 Spreadsheet Regression Result 28
2.5 Simple and Multiple Regression Results for Cost Volume
Formula 30
2.6 Income Statements—Contribution Format and Traditional
Format 31
3.1 Break even Chart 37
3.2 Profit Volume Chart 37
3.3 Probability Distribution of Profits 46
5.1 Comprehensive (Master) Budget 67
5.2 Differences Between Traditional and Zero Base
Budgeting 80
5.3 Zero Base Budgeting Process 83
6.1 Financial Model Variables 90
6.2 A Corporate Financial Model 96
7.1 Projecting and Income Statement 100
7.2 Complete 1 2 3 Spreadsheet Solution 101
7.3 Navistar International Z Score Data and Score 102
7.4 Navistar International Z Score Data and Score (Graph) 105
7.5 Data Records and Variables 109
7.6 The Complete SIMPLAN Model 110
7.7 The Initial SIMPLAN Result 111
7.8 The Simulated Result with Policy Assumption 112
7.9 Entering the Model 116
7.10 IFPS Output 117
7.11 What if Analysis Output 120
7.12 Goal Seeking 121
9.1 Capital Rationing Decision Process 159
10.1 Responsibility Centers Within a Company 188
10.2 Organization Chart of a Company 189
10.3 Contribution Margin Income Statement for Divisional
Performance Evaluation 194
10.4 Residual Income Statement for Divisional Evaluation
Purposes 210
11.1 Turnover Margin Relationship 215
11.2 Relationships of Factors Influencing ROI 218
11.3 ROI, ROE, and Financial Leverage (modified Dupont
Formula) 221
12.1 Job Cost Sheet 227
12.2 Job Cost System—Flow Chart of Ledger Relationships 228
12.3 Types of Processing Flow 233
XXii CONTENTS
13.1 Cost Allocation Sequence 254
13.2 Corporate Headquarter Cost Pools 255
13.3 Common Bases of Cost Allocation 256
13.4 Contribution Margin Income Statement by Segments 283
13.5 Distribution Costs and Allocation Bases to Products 285
13.6 Contribution by Products 286
13.7 Profit and Loss Statement by Customer Class 288
13.8 Contribution by Sales Territory 292
14.1 Variance Analysis 302
14.2 Detail of Material Price Variance 306
14.3 Daily Material Usage Report 309
14.4 Monthly Material Variance Report 310
14.5 Daily Labor Mix Report 313
14.6 Labor Performance Report 314
14.7 Labor Efficiency by Week 315
14.8 Variance Analysis Report 361
14.9 Marketing Performance Report—Vice President 364
14.10 Regional Sales Manager s Marketing Performance
Report 365
14.11 Marketing Manager s Marketing Performance Report 366
15.1 Major Characteristics of the Japanese Just in Time
System 375
15.2 Flow of Materials with Kanbans 377
15.3 Impact of Reduced Ordering Cost on Order Quantity 380
16.1 Income Statement 391
17.1 Cost Finding Worksheet: Step Down Method 402
17.2 Cost Finding Statistics Supporting Cost Finding
Worksheet 404
17.3 Cost Finding Worksheet: Double Distribution Method 406
17.4 Line Item Expenditures Budget 412
17.5 Expenditures Budget (Program Basis) 413
18.1 An 80 Percent Learning Curve 435
18.2 Basic Inventory System with EOQ and Reorder Point 441
18.3 Annual Costs with Varying Order Quantities 443
18.4 Inventory Cost and Quantity 443
18.5 Network Diagram 446
18.6 Activity Times and Standard Deviations 447
24.1 ACRS Depreciable Lives 576
contents xxiii
LIST OF TABLES
2.1 Direct Labor Hours and Factory Overhead 20
2.2 Computations of b and a 24
8.1 Future Value of $1 127
8.2 Future Value of an Annuity of $1 130
8.3 Present Value of $1 134
8.4 Present Value of an Annuity of $1 136
9.1 Normal Probability Distribution Table 183
10.1 Gross Profit, Zeno Corporation 201
18.1 Learning Curve Coefficients 436
23.1 Statistical Sample Sizes for Tests of Controls: 5 Percent Risk
of Overreliance 561
23.2 Statistical Sample Sizes for Tests of Controls: 10 Percent Risk
of Overreliance 561
23.3 Statistical Sample Results Evaluation Table for Tests
of Controls: 5 Percent Risk of Overreliance 562
23.4 Statistical Sample Results Evaluation Table for Tests
of Controls: 10 Percent Risk of Overreliance 563
23.5 Random Number Table 564
24.1 ACRS Depreciation Allowances 577
LIST OF EXHIBITS
9.1 Project Application 145
9.2 Advice of Project Change 146
9.3 Appropriation Request 147
20.1 Indirect Method of Computing Cash Provided
by Operations 502
20.2 Format of the Statement of Cash Flows (Indirect
Method) 503
|
| any_adam_object | 1 |
| author | Shim, Jae K. Siegel, Joel G. |
| author_facet | Shim, Jae K. Siegel, Joel G. |
| author_role | aut aut |
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| ctrlnum | (OCoLC)21600605 (DE-599)BVBBV004409479 |
| dewey-full | 658.15/11 |
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| dewey-ones | 658 - General management |
| dewey-raw | 658.15/11 |
| dewey-search | 658.15/11 |
| dewey-sort | 3658.15 211 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV004409479 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T16:12:39Z |
| institution | BVB |
| isbn | 0135470013 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-002736240 |
| oclc_num | 21600605 |
| open_access_boolean | |
| owner | DE-384 DE-11 |
| owner_facet | DE-384 DE-11 |
| physical | XXIII, 616 S. graph. Darst. |
| publishDate | 1990 |
| publishDateSearch | 1990 |
| publishDateSort | 1990 |
| publisher | Prentice Hall |
| record_format | marc |
| spelling | Shim, Jae K. Verfasser aut Management accountant's standard desk reference Jae K. Shim ; Joel G. Siegel Englewood Cliffs, NJ Prentice Hall 1990 XXIII, 616 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Managerial accounting Management (DE-588)4037278-9 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Management (DE-588)4037278-9 s Rechnungswesen (DE-588)4048732-5 s DE-604 Siegel, Joel G. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002736240&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Shim, Jae K. Siegel, Joel G. Management accountant's standard desk reference Managerial accounting Management (DE-588)4037278-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4037278-9 (DE-588)4048732-5 |
| title | Management accountant's standard desk reference |
| title_auth | Management accountant's standard desk reference |
| title_exact_search | Management accountant's standard desk reference |
| title_full | Management accountant's standard desk reference Jae K. Shim ; Joel G. Siegel |
| title_fullStr | Management accountant's standard desk reference Jae K. Shim ; Joel G. Siegel |
| title_full_unstemmed | Management accountant's standard desk reference Jae K. Shim ; Joel G. Siegel |
| title_short | Management accountant's standard desk reference |
| title_sort | management accountant s standard desk reference |
| topic | Managerial accounting Management (DE-588)4037278-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Managerial accounting Management Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002736240&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT shimjaek managementaccountantsstandarddeskreference AT siegeljoelg managementaccountantsstandarddeskreference |