Accounting information for managers [printed text] / Peter J. Clarke, Author . - Dublin : Oak Tree Press in association with Graduate School of Business, University College Dublin, 1994 . - xii, 538 p. : ill (b&w) ; 24 cm.
ISBN : 978-1-872853-59-8
This volume focuses on the accounting information required by managers in a decision-making context. Rather than making a distinction between "financial" and "management" accounting, the author shows that all accounting information is relevant to managers and that the focus should be on the quality of information and its relevance to decision-making. The issues outlined are drawn from retail, service, not-for-profit and manufacturing organizations.

Class number:

658.1511

Contents note:

Section 1: Introduction to Accounting Information 1. Accounting information and decision-making; 2. Financial position and profitability; 3. Cash flow statements; 4. Interpretation of financial statements Section 2: Cost Accumulation Systems 5. Fundamentals of cost accumulation; 6. Product costing; 7. Activity-based costing; 8. Decision-making and profit planning; 9. Accounting information in decision-making; 10. Capital investment decisions; 11. Financial control through budgets; 12. Standard costing and variance analysis; 13. Performance evaluation and structure; 14. Developments in management accounting