Accounting for Managers

Interpreting Accounting Information for Decision-Making

Paul M. Collier

530 pages, parution le 06/04/2006 (2^eme édition)

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Résumé

Accounting for Managers, 2nd Edition explains how accounting information is used by non-financial managers. The book emphasizes the interpretation, rather than the construction, of accounting information and encourages a critical, rather than an unthinking acceptance, of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations in service, retail and manufacturing industries.

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Sommaire

Context of Accounting
- Introduction to Accounting
- Accounting and its Relationship to Shareholder Value and Business Structure
- Recording Financial Transactions and the Limitations of Accounting
- Management Control, Management Accounting and its Rational-Economic Assumptions
- Interpretive and Critical Perspectives on Accounting and Decision-Making
The use of financial statements for decision-making
- Constructing Financial Statements and the Framework of Accounting
- Interpreting financial statements
- Interpreting Financial Statements under International Financial Reporting Standards (IFRS)
- Governance and the Operating and Financial Review (OFR): Understanding the Context of Accounting
Using Accounting Information for Decision-Making, Planning and Control
- Marketing Decisions
- Operating Decisions
- Human Resource Decisions
- Accounting Decisions
- Strategic Investment Decisions
- Performance Evaluation of Business Units
- Budgeting
- Budgetary Control
Supporting Information
- Research in Management Accounting, Conclusions and Further Reading
- Introduction to the Readings
- Glossary of Accounting Terms
- Apendices: Questions and Case Studies

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Wiley
Auteur(s)	Paul M. Collier
Parution	06/04/2006
Édition	2^eme édition
Nb. de pages	530
Format	19 x 23,5
Couverture	Broché
Poids	1070g
Intérieur	Noir et Blanc
EAN13	9780470016091
ISBN13	978-0-470-01609-1