Accounting for managers: interpreting accounting information for decision-making
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2006
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Table of contents Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XVIII, 514 S. |
| ISBN: | 0470016094 9780470016091 |
Internformat
MARC
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| 100 | 1 | |a Collier, Paul M. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Accounting for managers |b interpreting accounting information for decision-making |c Paul M. Collier |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Hoboken, NJ |b Wiley |c 2006 | |
| 300 | |a XVIII, 514 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Managerial accounting | |
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Datensatz im Suchindex
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| adam_text |
Preface xv
Acknowledgements xix
About the author xxi
I (Onlcxl of Accounting i
1 Introduction to accounting 3
Accounting, accountability and the account 3
A short history of accounting 5
The role of management accounting 6
Recent developments in management accounting 9
A critical perspective 1 ()
Conclusion 1 ]
References 12
2 Accounting and its relationship to shareholder value and
business structure 1 3
Capital and product markets 1 3
Value based management 14
Shareholder value analysis 1 7
Accounting and strategv 1 ~
Structure of business organizations 1 )
A critical perspective 2 1
Conclusion 2 !
References 2 )
J Recording financial transactions and the limitations
of accounting 2S
Business events. transactions and the accounting s\slem 2 S
The double entry: Recording transactions 2 7
Kxlracting linancial information t'rom the accounting System 2!S
Frineiples and limitations of accounting 31
Cost terms and concepts 34
Conclusion 3 5
References 3 h
INTENTS
4 Management control, management accounting and its
rational economic assumptions 3 7
Management control systems 3 7
Management planning and control systems and management accounting 42
Non financial performance measurement 43
Strategic management accounting 47
A theoretical framework for management accounting 50
Conclusion 51
References 51
5 Interpretive and critical perspectives on accounting and
decision making 5 5
Alternative paradigms 5 5
The interpretive paradigm and the social construction perspective 58
Culture, control and accounting 59
The radical paradigm and critical accounting 61
Power and accounting 62
Case Study 5.1 easyJet 63
Conclusion 65
References 65
II The I'se of Financial Statements for Decision making 69
6 Constructing financial statements and the framework of
accounting 71
Financial accounting 71
Reporting profitability 73
Reporting financial position 7 5
Accruals accounting "JJ
Depreciation 79
Accounting for VAT 79
Accounting for goodwill 80
Accounting for leases SO
Reporting cash (low 82
Working capital 8 3
A theoretical perspective on financial statements 84
Agency theory 8 5
Conclusion 86
References 86
7 Interpreting financial statements and alternative theoretical
perspectives 8 7
Ratio analysis 8 7
Profitability 89
CONTENTS
Liquidity 90
Gearing 90
Activity /efficiency 91
Managing debtors 91
Managing stock 92
Managing creditors 92
Shareholder return 9 3
Interpreting financial information using ratios 94
Case Study 7.1 Ottakar's interpreting financial statements 96
Limitations of ratio analysis 100
Alternative theoretical perspectives on financial statements 101
Intellectual capital 101
Institutional theory 101
Case Study 7.2 Carrington Printers an accounting critique 102
Creative accounting and ethics 1 04
Conclusion 106
References 106
8 Interpreting financial statements under International Financial
Reporting Standards (IFRSs) 107
Accounting standards 107
Global harmonization of accounting standards 10 7
Compliance with IFRSs 108
Structure of accounting standard setting bodies 1 08
International Financial Reporting Standards (IFRSs) an overview 109
Framework for the preparation and presentation of financial statements 109
Objective of financial statements 1 ]()
Qualitative characteristics of financial statements 1 1 0
Elements of financial statements 1 1 ]
Measurement of the elements of financial statements 1 12
Concepts of capital maintenance 1 ] 2
Specific IFRSs 1 ] }
Kffect of IFRSs on financial statements 1 ] s
Case studies 1 1 5
Case Study 8.1 Enron 1 | 5
Case Study 8.2 WorldCom 1 1 (,
Criticisms of accounting standards 1 1 h
Applying different perspectives to financial statements 1 1 7
Conclusion 1 ] s
References 1 1 8
Appendix: List of IFRSs and lASs at 51st March 2004 1 1 9
9 Governance and the Operating Financial Review (OFR):
Understanding the context of accounting 1 2 1
The regulation of companies 1 2 1
Stock Exchange listing rules ] 2 2
JTENTS
Annual reports 1^
Company law review ' ^ ^
The operating and financial review 124
Disclosure framework for the OFR 1 ~
Introduction to corporate governance 1 2 ~
Principles of corporate governance ' 2 9
Responsibility of directors 129
Audit 13()
Audit committees 1 30
Risk, internal control and management accounting 1 3 1
A critical view: Corporate social and environmental reporting 132
Sustainability and the 'triple bottom line' 13 3
Global reporting initiative 134
Conclusion 135
References 1 3 *
Appendix: Resources for annual reports 13 5
III I'sing Accounting Information for Decision making, Planning
and Control 1 3 /
10 Marketing decisions 139
Marketing strategy 139
Cost behaviour 141
Cost volume profit analysis 142
Alternative approaches to pricing 147
Cost plus pricing 147
Target rate of return pricing 148
Optimum selling price 148
Special pricing decisions 149
Transfer pricing 151
Segmental profitability 151
Case Study 10.1 Retail Stores PLC the loss making division 153
Case Study 10.2 SuperTech using accounting information to win sales 155
Conclusion 1 56
References 1 5ft
11 Operating decisions 157
The operations function 1 5 7
Managing operations manufacturing 1 58
Managing operations services 1 (¦ 1
Accounting for the cost of spare capacity 1 62
Capacity utilization and product mix 163
Theory of constraints 164
Operating decisions: Relevant costs 165
CONTENTS
Make versus buy? 165
Equipment replacement 166
Relevant cost of materials 167
Other costing approaches 169
Total quality management 1 71
Case Study 11.1 Quality Printing Company pricing for capacity utilization 173
Case Study 11.2 Vehicle Parts Co. the effect of equipment
replacement on costs and prices 1 74
Conclusion 175
References 176
12 Human resource decisions 177
The cost of labour 1 78
Relevant cost of labour 1 80
Business processes and activity based costs 1 82
Case Study 12.1 The Database Management Company labour costs
and unused capacity 185
Case Study 12.2 Trojan Sales the cost of losing a customer 187
Conclusion 188
References 189
13 Accounting decisions 191
Cost classification 1 9 1
Calculating product/service costs 194
Shifts in management accounting thinking 195
Alternative methods of overhead allocation 197
Absorption costing ]98
Activity based costing 202
Contingency theory 206
International comparisons 207
Management accounting in Japan 208
Behavioural implications of management accounting 2 10
Case Study 13.1 Quality Bank the overhead allocation problem 2 12
Conclusion 2 1 4
References 2 I 5
14 Strategic investment decisions 217
Strategy 2 1 7
Investment appraisal 218
Accounting rale of return 220
Payback 222
Discounted cash How 222
Case Study 14.1 Goliath Co. investment evaluation 225
Conclusion: a critical perspective 22 7
References 22 8
Appendix: Present value factors 228
NTENTS
15 Performance evaluation of business units 2 3*
The decentralized organization and divisional performance
measurement
Return on investment
Residual income
Controllability 2
Case Study 15.1 Majestic Services divisional performance
measurement ~
Transfer pricing
Transaction cost economics
Conclusion: A critical perspective ^
References 242
16 Budgeting 243
What is budgeting? 2
The budgeting process 2
Retail budget example: Sports Stores Co operative Ltd 249
Manufacturing budget example: Telcon Manufacturing 2 50
Cash forecasting ^'
Cash forecasting example: Retail News Group 2s3
Theoretical perspectives on budgeting 2 ^ 3
Case Study 16.1 Svenska Handelsbanken is budgeting necessary? 258
Conclusion 25
References 2:
17 Budgetary control 261
What is budgetary control? ^
Flexible budgeting 2^2
Variance analysis *"
Variance analysis example: Wood's Furniture Co. 2"
Reconciling the variances ~~4
Criticism of variance analysis "**
Cost control 2 76
Applying different perspectives to management accounting: Budgets 2/ 8
Conclusion 2/9
References 280
l\ Supporting Inloim;ilion 2S 1
18 Research in management accounting, conclusions and
further reading 28 3
Research and theory in management accounting 28 3
Conclusion: Revisiting the rationale 287
References 28 7
Further reading 287
CONTENTS
19 Introduction to the readings 291
A Cooper and Kaplan (1988). How cost accounting distorts
product costs 294
B Otley. Broadbent and Berry (1995). Research in management
control: An overview of its development 308
C Covaleski, Dirsmith and Samuel (1996) Managerial accounting
research: The contributions of organizational and sociological
theories 3 30
D Dent (1991). Accounting and organizational cultures: A field study
of the emergence of a new organizational reality 36(S
Glossary of accounting terms 40 3
V Appendices \ I S
Appendix 1: Questions 41 7
Appendix 2: Solutions to questions 44 5
Appendix 3: Case studies 48 1
Appendix 4: Solutions to case studies 49 5
Index SO J |
| adam_txt |
Preface xv
Acknowledgements xix
About the author xxi
I (Onlcxl of Accounting i
1 Introduction to accounting 3
Accounting, accountability and the account 3
A short history of accounting 5
The role of management accounting 6
Recent developments in management accounting 9
A critical perspective 1 ()
Conclusion 1 ]
References 12
2 Accounting and its relationship to shareholder value and
business structure 1 3
Capital and product markets 1 3
Value based management 14
Shareholder value analysis 1 7
Accounting and strategv 1 ~
Structure of business organizations 1 )
A critical perspective 2 1
Conclusion 2 !
References 2 )
J Recording financial transactions and the limitations
of accounting 2S
Business events. transactions and the accounting s\slem 2 S
The double entry: Recording transactions 2 7
Kxlracting linancial information t'rom the accounting System 2!S
Frineiples and limitations of accounting 31
Cost terms and concepts 34
Conclusion 3 5
References 3 h
INTENTS
4 Management control, management accounting and its
rational economic assumptions 3 7
Management control systems 3 7
Management planning and control systems and management accounting 42
Non financial performance measurement 43
Strategic management accounting 47
A theoretical framework for management accounting 50
Conclusion 51
References 51
5 Interpretive and critical perspectives on accounting and
decision making 5 5
Alternative paradigms 5 5
The interpretive paradigm and the social construction perspective 58
Culture, control and accounting 59
The radical paradigm and critical accounting 61
Power and accounting 62
Case Study 5.1 easyJet 63
Conclusion 65
References 65
II The I'se of Financial Statements for Decision making 69
6 Constructing financial statements and the framework of
accounting 71
Financial accounting 71
Reporting profitability 73
Reporting financial position 7 5
Accruals accounting "JJ
Depreciation 79
Accounting for VAT 79
Accounting for goodwill 80
Accounting for leases SO
Reporting cash (low 82
Working capital 8 3
A theoretical perspective on financial statements 84
Agency theory 8 5
Conclusion 86
References 86
7 Interpreting financial statements and alternative theoretical
perspectives 8 7
Ratio analysis 8 7
Profitability 89
CONTENTS
Liquidity 90
Gearing 90
Activity /efficiency 91
Managing debtors 91
Managing stock 92
Managing creditors 92
Shareholder return 9 3
Interpreting financial information using ratios 94
Case Study 7.1 Ottakar's interpreting financial statements 96
Limitations of ratio analysis 100
Alternative theoretical perspectives on financial statements 101
Intellectual capital 101
Institutional theory 101
Case Study 7.2 Carrington Printers an accounting critique 102
Creative accounting and ethics 1 04
Conclusion 106
References 106
8 Interpreting financial statements under International Financial
Reporting Standards (IFRSs) 107
Accounting standards 107
Global harmonization of accounting standards 10 7
Compliance with IFRSs 108
Structure of accounting standard setting bodies 1 08
International Financial Reporting Standards (IFRSs) an overview 109
Framework for the preparation and presentation of financial statements 109
Objective of financial statements 1 ]()
Qualitative characteristics of financial statements 1 1 0
Elements of financial statements 1 1 ]
Measurement of the elements of financial statements 1 12
Concepts of capital maintenance 1 ] 2
Specific IFRSs 1 ] }
Kffect of IFRSs on financial statements 1 ] s
Case studies 1 1 5
Case Study 8.1 Enron 1 | 5
Case Study 8.2 WorldCom 1 1 (,
Criticisms of accounting standards 1 1 h
Applying different perspectives to financial statements 1 1 7
Conclusion 1 ] s
References 1 1 8
Appendix: List of IFRSs and lASs at 51st March 2004 1 1 9
9 Governance and the Operating Financial Review (OFR):
Understanding the context of accounting 1 2 1
The regulation of companies 1 2 1
Stock Exchange listing rules ] 2 2
JTENTS
Annual reports 1^
Company law review ' ^ ^
The operating and financial review 124
Disclosure framework for the OFR 1 ~
Introduction to corporate governance 1 2 ~
Principles of corporate governance ' 2 9
Responsibility of directors 129
Audit 13()
Audit committees 1 30
Risk, internal control and management accounting 1 3 1
A critical view: Corporate social and environmental reporting 132
Sustainability and the 'triple bottom line' 13 3
Global reporting initiative 134
Conclusion 135
References 1 3 *
Appendix: Resources for annual reports 13 5
III I'sing Accounting Information for Decision making, Planning
and Control 1 3 /
10 Marketing decisions 139
Marketing strategy 139
Cost behaviour 141
Cost volume profit analysis 142
Alternative approaches to pricing 147
Cost plus pricing 147
Target rate of return pricing 148
Optimum selling price 148
Special pricing decisions 149
Transfer pricing 151
Segmental profitability 151
Case Study 10.1 Retail Stores PLC the loss making division 153
Case Study 10.2 SuperTech using accounting information to win sales 155
Conclusion 1 56
References 1 5ft
11 Operating decisions 157
The operations function 1 5 7
Managing operations manufacturing 1 58
Managing operations services 1 (¦ 1
Accounting for the cost of spare capacity 1 62
Capacity utilization and product mix 163
Theory of constraints 164
Operating decisions: Relevant costs 165
CONTENTS
Make versus buy? 165
Equipment replacement 166
Relevant cost of materials 167
Other costing approaches 169
Total quality management 1 71
Case Study 11.1 Quality Printing Company pricing for capacity utilization 173
Case Study 11.2 Vehicle Parts Co. the effect of equipment
replacement on costs and prices 1 74
Conclusion 175
References 176
12 Human resource decisions 177
The cost of labour 1 78
Relevant cost of labour 1 80
Business processes and activity based costs 1 82
Case Study 12.1 The Database Management Company labour costs
and unused capacity 185
Case Study 12.2 Trojan Sales the cost of losing a customer 187
Conclusion 188
References 189
13 Accounting decisions 191
Cost classification 1 9 1
Calculating product/service costs 194
Shifts in management accounting thinking 195
Alternative methods of overhead allocation 197
Absorption costing ]98
Activity based costing 202
Contingency theory 206
International comparisons 207
Management accounting in Japan 208
Behavioural implications of management accounting 2 10
Case Study 13.1 Quality Bank the overhead allocation problem 2 12
Conclusion 2 1 4
References 2 I 5
14 Strategic investment decisions 217
Strategy 2 1 7
Investment appraisal 218
Accounting rale of return 220
Payback 222
Discounted cash How 222
Case Study 14.1 Goliath Co. investment evaluation 225
Conclusion: a critical perspective 22 7
References 22 8
Appendix: Present value factors 228
NTENTS
15 Performance evaluation of business units 2 3*
The decentralized organization and divisional performance
measurement
Return on investment
Residual income
Controllability 2
Case Study 15.1 Majestic Services divisional performance
measurement ~
Transfer pricing
Transaction cost economics
Conclusion: A critical perspective ^
References 242
16 Budgeting 243
What is budgeting? 2
The budgeting process 2
Retail budget example: Sports Stores Co operative Ltd 249
Manufacturing budget example: Telcon Manufacturing 2 50
Cash forecasting ^'
Cash forecasting example: Retail News Group 2s3
Theoretical perspectives on budgeting 2 ^ 3
Case Study 16.1 Svenska Handelsbanken is budgeting necessary? 258
Conclusion 25
References 2:
17 Budgetary control 261
What is budgetary control? ^
Flexible budgeting 2^2
Variance analysis *"
Variance analysis example: Wood's Furniture Co. 2"
Reconciling the variances ~~4
Criticism of variance analysis "**
Cost control 2 76
Applying different perspectives to management accounting: Budgets 2/ 8
Conclusion 2/9
References 280
l\ Supporting Inloim;ilion 2S 1
18 Research in management accounting, conclusions and
further reading 28 3
Research and theory in management accounting 28 3
Conclusion: Revisiting the rationale 287
References 28 7
Further reading 287
CONTENTS
19 Introduction to the readings 291
A Cooper and Kaplan (1988). How cost accounting distorts
product costs 294
B Otley. Broadbent and Berry (1995). Research in management
control: An overview of its development 308
C Covaleski, Dirsmith and Samuel (1996) Managerial accounting
research: The contributions of organizational and sociological
theories 3 30
D Dent (1991). Accounting and organizational cultures: A field study
of the emergence of a new organizational reality 36(S
Glossary of accounting terms 40 3
V Appendices \ I S
Appendix 1: Questions 41 7
Appendix 2: Solutions to questions 44 5
Appendix 3: Case studies 48 1
Appendix 4: Solutions to case studies 49 5
Index SO J |
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| dewey-sort | 3658.15 211 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
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| edition | 2. ed. |
| format | Book |
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| id | DE-604.BV021626948 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:55:35Z |
| indexdate | 2024-07-20T07:39:37Z |
| institution | BVB |
| isbn | 0470016094 9780470016091 |
| language | English |
| lccn | 2005031940 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014841911 |
| oclc_num | 254756401 |
| open_access_boolean | |
| owner | DE-1102 DE-1051 DE-Aug4 DE-11 |
| owner_facet | DE-1102 DE-1051 DE-Aug4 DE-11 |
| physical | XVIII, 514 S. |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Wiley |
| record_format | marc |
| spelling | Collier, Paul M. Verfasser aut Accounting for managers interpreting accounting information for decision-making Paul M. Collier 2. ed. Hoboken, NJ Wiley 2006 XVIII, 514 S. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Managerial accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Management (DE-588)4037278-9 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Entscheidungsunterstützung (DE-588)4202171-6 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Informationsauswahl (DE-588)4139258-9 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Management (DE-588)4037278-9 s Rechnungswesen (DE-588)4048732-5 s DE-604 Management Accounting (DE-588)4125415-6 s Unternehmen (DE-588)4061963-1 s Rechnungslegung (DE-588)4128343-0 s Informationsauswahl (DE-588)4139258-9 s Entscheidungsunterstützung (DE-588)4202171-6 s 1\p DE-604 http://www.loc.gov/catdir/toc/ecip065/2005031940.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014841911&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Collier, Paul M. Accounting for managers interpreting accounting information for decision-making Managerial accounting Rechnungswesen (DE-588)4048732-5 gnd Management (DE-588)4037278-9 gnd Unternehmen (DE-588)4061963-1 gnd Entscheidungsunterstützung (DE-588)4202171-6 gnd Rechnungslegung (DE-588)4128343-0 gnd Informationsauswahl (DE-588)4139258-9 gnd Management Accounting (DE-588)4125415-6 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4037278-9 (DE-588)4061963-1 (DE-588)4202171-6 (DE-588)4128343-0 (DE-588)4139258-9 (DE-588)4125415-6 |
| title | Accounting for managers interpreting accounting information for decision-making |
| title_auth | Accounting for managers interpreting accounting information for decision-making |
| title_exact_search | Accounting for managers interpreting accounting information for decision-making |
| title_exact_search_txtP | Accounting for managers interpreting accounting information for decision-making |
| title_full | Accounting for managers interpreting accounting information for decision-making Paul M. Collier |
| title_fullStr | Accounting for managers interpreting accounting information for decision-making Paul M. Collier |
| title_full_unstemmed | Accounting for managers interpreting accounting information for decision-making Paul M. Collier |
| title_short | Accounting for managers |
| title_sort | accounting for managers interpreting accounting information for decision making |
| title_sub | interpreting accounting information for decision-making |
| topic | Managerial accounting Rechnungswesen (DE-588)4048732-5 gnd Management (DE-588)4037278-9 gnd Unternehmen (DE-588)4061963-1 gnd Entscheidungsunterstützung (DE-588)4202171-6 gnd Rechnungslegung (DE-588)4128343-0 gnd Informationsauswahl (DE-588)4139258-9 gnd Management Accounting (DE-588)4125415-6 gnd |
| topic_facet | Managerial accounting Rechnungswesen Management Unternehmen Entscheidungsunterstützung Rechnungslegung Informationsauswahl Management Accounting |
| url | http://www.loc.gov/catdir/toc/ecip065/2005031940.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014841911&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT collierpaulm accountingformanagersinterpretingaccountinginformationfordecisionmaking |