Accounting for managers: interpreting accounting information for decision-making
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chichester
Wiley
2009
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XIX, 532 S. graph. Darst. |
| ISBN: | 9780470777640 |
Internformat
MARC
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| 245 | 1 | 0 | |a Accounting for managers |b interpreting accounting information for decision-making |c Paul M. Collier |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a Chichester |b Wiley |c 2009 | |
| 300 | |a XIX, 532 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
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Datensatz im Suchindex
| _version_ | 1804138694278381568 |
|---|---|
| adam_text | Contents
About the Author
xiv
Preface to the Third Edition
xv
Preface to the Second Edition
xvi
Acknowledgements
xx
PART I Context of Accounting
1
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
10
Conclusion
11
References
12
2
Accounting and its Relationship to Shareholder Value and Corporate
Governance
13
Capital and Product Markets
13
Value-Based Management
15
Shareholder Value, Strategy and Accounting
18
Company Regulation and Corporate Governance
19
Risk, Internal Control and Management Accounting
23
A Critical Perspective
24
Conclusion
25
References
25
ACCOUNTING
FOR
MANAGERS
3
Recording Financial Transactions and the Principles of Accounting
27
Business Events, Transactions and the Accounting System
27
The Double Entry: Recording Transactions
29
Extracting Financial Information from the Accounting System
32
Basic Principles of Accounting
34
Cost Terms and Concepts: The Limitations of Financial Accounting
37
Conclusion
38
References
38
4
Management Control, Management Accounting and its
Rational-Economic Assumptions
39
Management Control Systems
39
Management Planning and Control Systems and Management Accounting
44
Non-financial Performance Measurement
45
A Theoretical Framework for Management Accounting
49
Conclusion
50
References
51
5
Interpretive and Critical Perspectives on Accounting and Decision-Making
55
Research and Theory in Management Accounting and Control
56
Alternative Paradigms
58
The Interpretive Paradigm and the Social Construction Perspective
62
Culture, Control and Accounting
63
The Radical Paradigm and Critical Accounting
64
Power and Accounting
65
Case study
5.1:
easyfet
67
Ethics and Accounting
68
Case study
5.2:
Enron
71
Case study
5.3:
WorldCom
72
Conclusion
72
References
72
PART II The Use of Financial Reports for Decision-Making
75
6
Constructing Financial Reports: IFRS and the Framework of Accounting
77
True and Fair View
78
International Financial Reporting Standards (IFRS): An Overview
78
Framework for the Preparation and Presentation of Financial Statements
79
Reporting Profitability: The Income Statement
83
Reporting Financial Position: The Balance Sheet
85
Accruals Accounting
87
CONTENTS ix
Depreciation
88
Specific IFRS Accounting Treatments
89
Reporting Cash Flow: The Cash Flow Statement
93
A Theoretical Perspective on Financial Reports
94
Conclusion
95
References
98
Appendix: IFRS as at
1
January
2008 98
7
Interpreting Financial Reports and Alternative Perspectives
101
Annual Reports
101
Operating and Financial Review
102
Ratio Analysis
104
Profitability
105
Liquidity
107
Gearing
107
Activity/Efficiency
10 8
Working Capital
108
Managing Receivables
109
Managing Inventory
110
Managing
Payables
110
Shareholder Return 111
Interpreting Financial Information Using Ratios
112
Case study
7.1 :
HMV Group
-
interpreting financial reports
114
Limitations of Financial Reports and Ratio Analysis
121
Case study
7.2:
Carrington Printers
-
an accounting critique
122
Alternative Theoretical Perspectives on Financial Reports
124
Corporate Social and Environmental Reporting
125
Applying Different Perspectives to Financial Reports
128
Conclusion
129
References
134
8
Accounting for Inventory
135
Introduction to Inventory
135
Methods of Costing Inventory in Manufacturing
139
Case study
8.1 :
Helo Pty
Ltd
-
job costing illustration
141
Case study
8.2:
Voxic Ltd
-
process costing illustration
142
Case study
8.3:
Kazoo
-
process costing with partially completed units, weighted
average method
142
Case study
8.4:
Macro Builders
-
long-term contract costing illustration
144
Management Accounting Statements
145
Conclusion
145
ACCOUNTING
FOR
MANAGERS
PART III Using Accounting Information for Decision-Making,
Planning and Control
151
9
Accounting and Information Systems
153
Introduction to Accounting and Information Systems
153
Methods of Data Collection
154
Types of Information System
155
Business Processes
157
Internal Controls for Information Systems
159
Developing Information Systems
160
Conclusion
161
References
161
10
Marketing Decisions
163
Marketing Strategy
163
Cost Behaviour
165
Cost-Volume-Profit Analysis
166
Alternative Approaches to Pricing
172
Segmental
Profitability
177
Case study
10.1:
Retail Stores pic
-
the loss-making division
178
Case study
10.2: SuperTech -
using accounting information to
win sales
180
Conclusion
182
References
185
11
Operating Decisions
187
The Operations Function
187
Managing Operations: Manufacturing
189
Managing Operations: Services
191
Accounting for the Cost of Spare Capacity
192
Capacity Utilization and Product Mix
193
Theory of Constraints
194
Operating Decisions: Relevant Costs I95
Total Quality Management
199
Environmental Cost Management
200
Case study
11.1:
Quality
Prin ting
Company
-
pricing for
capacity utilization
201
Case study
11.2:
Vehicle Parts Co.
-
the effect of equipment replacement on costs
and prices
203
Conclusion
204
References
208
CONTENTS
12 Human
Resource
Decisions
209
Human Resources
and Accounting
209
The Cost of Labour
210
Relevant
Cost of Labour
212
Case study
12.1:
The Database Management Company
-
labour costs and
unused capacity
214
Case study
12.2:
Ћојап
Sales ~ the cost of losing a customer
217
Conclusion
218
References
222
13
Accounting Decisions
223
Cost Classification
223
Calculating Product/Service Costs
226
Shifts in Management Accounting Thinking
227
Alternative Methods of Overhead Allocation
229
Activity-Based Costing
235
Contingency Theory
238
International Comparisons
239
Behavioural Implications of Management Accounting
241
Case study
13.1:
Tektronix
243
Case study
13.2:
Quality Bank
-
the overhead allocation problem
244
Applying Different Perspectives to Management Accounting: Costs
246
Conclusion
247
References
255
14
Strategic Investment Decisions
257
Strategy
257
Investment Appraisal
258
Accounting Rate of Return
260
Payback
262
Discounted Cash Flow
262
Comparison of Techniques
266
Case study
14.1:
GoHath Co.
-
investment evaluation
266
Conclusion: A Critical Perspective
268
References
270
Appendix: Present value factors
270
15
Performance Evaluation of Business Units
273
Structure of Business Organizations
273
The Decentralized Organization and Divisional Performance Measurement
276
xii
ACCOUNTING
FOR
MANAGERS
Controllability
278
Case study
15.1:
Majestic Services
-
divisional
performance
measurement 27^>
Transfer Pricing
281
Transaction Cost Economics
2,84
Conclusion: A Critical Perspective
285
References
289
16
Budgeting
291
What Is Budgeting?
291
The Budgeting Process
293
Case study
16.1:
Sports Stores Co-operative Ltd
-
retail budget example
296
Case study
16.2:
Telcon Manufacturing
-
manufacturing budget example
298
Cash Forecasting
299
Case study
16.3:
Retail News Group
-
cash forecasting example
300
Theoretical Perspectives on Budgeting
303
A Critical Perspective: Beyond Budgeting?
305
Case study
16.4:
Svenska Handelsbanken
-
is budgeting necessary!
306
Conclusion
307
References
311
17
Budgetary Control
313
What Is Budgetary Control
? 313
Flexible Budgeting
314
Variance Analysis
315
Case study
17.1:
Wood s Furniture Co.
-
variance analysis example
316
Criticism of Variance Analysis
327
Cost Control
328
Applying different perspectives to management accounting
329
Conclusion
329
References
333
18
Strategic Management Accounting
335
Strategic Management Accounting
335
Accounting Techniques to Support Strategic Management Accounting
338
Case study
18.1:
ANT and strategic management accounting
343
Other Costing Approaches
344
Conclusion
346
References
347
Further reading
348
CONTENTS xiii
PART
IV
Supporting
Information 351
Introduction to the Readings
353
A Cooper and Kaplan
(1988).
How cost accounting distorts product costs
357
В
Otley, Broadbent and Berry
(1995).
Research in management control:
An overview of its development
371
С
Covaleski, Dirsmith and Samuel
(1996).
Managerial accounting research: The
contributions of organizational and sociological theories
391
D
Dent
(1991).
Accounting and organizational cultures: A field study of the emergence
of a new organizational reality
423
Glossary of Accounting Terms
455
Solutions to Questions
467
Index
519
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| id | DE-604.BV035367461 |
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| indexdate | 2024-07-09T21:32:15Z |
| institution | BVB |
| isbn | 9780470777640 |
| language | English |
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| spelling | Collier, Paul M. Verfasser aut Accounting for managers interpreting accounting information for decision-making Paul M. Collier 3. ed. Chichester Wiley 2009 XIX, 532 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Managerial accounting Entscheidungsunterstützung (DE-588)4202171-6 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Management (DE-588)4037278-9 gnd rswk-swf Informationsauswahl (DE-588)4139258-9 gnd rswk-swf Unternehmen (DE-588)4061963-1 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 Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017171402&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 Entscheidungsunterstützung (DE-588)4202171-6 gnd Rechnungslegung (DE-588)4128343-0 gnd Rechnungswesen (DE-588)4048732-5 gnd Management Accounting (DE-588)4125415-6 gnd Management (DE-588)4037278-9 gnd Informationsauswahl (DE-588)4139258-9 gnd Unternehmen (DE-588)4061963-1 gnd |
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| 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_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 Entscheidungsunterstützung (DE-588)4202171-6 gnd Rechnungslegung (DE-588)4128343-0 gnd Rechnungswesen (DE-588)4048732-5 gnd Management Accounting (DE-588)4125415-6 gnd Management (DE-588)4037278-9 gnd Informationsauswahl (DE-588)4139258-9 gnd Unternehmen (DE-588)4061963-1 gnd |
| topic_facet | Managerial accounting Entscheidungsunterstützung Rechnungslegung Rechnungswesen Management Accounting Management Informationsauswahl Unternehmen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017171402&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT collierpaulm accountingformanagersinterpretingaccountinginformationfordecisionmaking |