One of a series of regularly updated Study Texts providing coverage of the examinations of the Institute of Chartered Secretaries and Administrators (ICSA), this workbook covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. This text provides a broad introduction to the purpose, procedures, techniques and development of management accounting. It aims to explain the key concepts clearly and guide students through the calculations and the presentation of their own material.
Reihe
Auflage
Sprache
Verlagsort
Verlagsgruppe
BPP Professional Education
Zielgruppe
Für die Erwachsenenbildung
Editions-Typ
Maße
Höhe: 290 mm
Breite: 220 mm
ISBN-13
978-0-86277-213-0 (9780862772130)
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Schweitzer Klassifikation
Introduction to management accounting; elements of cost and cost classification; impact of data processing; overheads and absorption costing; service costing; job and batch costing; contract and process costing; by-products and joint products; marginal costing; cost-volume-profit analysis (break-even analysis); costs for decision making; pricing policies; standard costing; variance analysis; planning and operational variances; preparation of budgets; flexible budgets and budgetary control; behavioural aspects of budgeting; performance analysis; profit centres and transfer pricing; investment appraisal techniques; graphic presentation; effect of changing price levels; capital budgeting decisions and inflation.
