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长篇小说:格列佛游记
管理会计课本 版权信息
- ISBN:9787542963765
- 条形码:9787542963765 ; 978-7-5429-6376-5
- 装帧:一般胶版纸
- 册数:暂无
- 重量:暂无
- 所属分类:>>
管理会计课本 内容简介
F2《管理会计》是F5《业绩管理》和P5《高级业绩管理》的基础。 涵盖:管理会计,管理信息,成本会计,预算和标准成本,业绩衡量,短期决策方法。 您将会学到:如何使学员能够处理基本的成本信息,并能向管理层提供能用作预算和决策的信息。
管理会计课本 目录
Part A The nature, source and purpose of management information
Chapter 1 Accounting for management
1.1 What is Management Accounting
1.2 Role of Management Accounting
1.3 Management Accounting vs Financial Accounting
1.4 Summary
Quick Quiz
Chapter 2 Sources of data
2.1 Definitions
2.2 Types of data
2.3 Information
2.4 Limitations of published information/data
2.5 Impact of general economic environment on organisations
2.6 Big Data
2.7 Summary
Quick Quiz
Chapter 3 Cost classification
3.1 Introduction
3.2 Cost classification
3.3 Summary
Quick Quiz
Chapter 4 Presenting information
4.1 Reports
4.2 Tables
4.3 Charts
4.4 Summary
Quick Quiz
Part B Data analysis and statistical techniques
Chapter 5 Statistics for Management Accounting
5.1 Summarising and analysing data
5.2 Sampling methods
5.3 Summary
Quick Quiz
Chapter 6 Forecasting
6.1 Correlation analysis
6.2 Regression analysis
6.3 Time series
6.4 Index
6.5 Summary
Quick Quiz
Part C Cost accounting techniques
Chapter 7 Accounting for material
7.1 Inventory control process
7.2 InventoH control quantities
7.3 Inventory valuation
7.4 Recording inventory in accounts
7.5 Summary
Quick Quiz
Chapter 8 Accounting for labour
8.1 Remuneration methods
8.2 Labour efficiency, capacity and production volume ratios
8.3 Direct and indirect cost
8.4 Recording labour cost in accounts
8.5 Summary
Quick Quiz
Chapter 9 Accounting for overhead
9.1 Introduction of absorption costing
9.2 Process
9.3 Over/Under absorption
9.4 Recording
9.5 Activity based costing
96 Summary
Quick Quiz
Chapter 10 Absorption and marginal costing
10.1 Introduction
10.2 Marginal costing vs Absorption costing
10.3 Reconciling profit
10.4 Summary
Quick Quiz
Chapter 11 Process costing
11.1 Basics of process costing
11.2 Valuing WlP
11.3 Dealing with losses
11.4 Joint products and By-products
11.5 Summary
Quick Quiz
Chapter 12 Alternative costing methods
12.1 Job costing
12.2 Batch costing
12.3 Service costing
12.4 Life cycle costing
12.5 Target costing
12.6 Total quality management
12.7 Summary
Quick Quiz
Part D Budgeting
Chapter 13 Nature of budgeting and budget preparation
13.1 Nature and purpose of budgeting
13.2 The master budget
13.3 Summary
Quick Quiz
Chapter 14 Flexible budgets and budgetary control
141 Fixed budgets and flexible budgets
14.2 Budgetary control
14.3 Behavioural aspects of budgeting
14.4 Summary
Quick Quiz
Chapter 15 Capital budgeting and project appraisal
15.1 Capital investment decisions
15.2 Discounted cash flows
15.3 Appraisal methods
15.4 Summary
Quick Quiz
Part E Standard costing
Chapter 16 Standard costing
16.1 Standard costing systems
16.2 Variance calculations and analysis
16.3 Reconciliation of budgeted and actual profit
16.4 Summary
Quick Quiz
Part F Performance measurement
Chapter 17 Financial measurement
17.1 Performance measurement overview
17.2 Measures of financial performance
17.3 Non-financial measures
17.4 Summary
Quick Quiz
Chapter 18 Application of performance measurement
18.1 Balanced scorecard
18.2 Economy, efficiency and effectiveness
18.3 Other aspects of performance measurement
18.4 Summary
Quick Quiz
Chapter 1 Answers
Answers to lecture example
Answers to quick quiz
Chapter 2 Answers
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Chapter 3 Answers
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Chapter 4 Answers
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Chapter 5 Answers
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Chapter 6 Answers
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Chapter 7 Answers
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Chapter 8 Answers
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Chapter 9 Answers
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Chapter 10 Answers
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Chapter 11 Answers
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Chapter 12 Answers
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Chapter 13 Answers
Answer to lecture example
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Chapter 14 Answers
Lecture example answer
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Chapter 15 Answers
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Chapter 16 Answers
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Chapter 17 Answers
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Chapter 18 Answers
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Appendix-Formula Sheet and Tables
Present Value Table
Annuity Table
Reference list
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