tailieunhanh - Managerial and Cost Accounting

Early portions of this textbook dealt mostly with financial accounting. Financial accounting is concerned with reporting to external parties such as owners, analysts, and creditors. These external users rarely have access to the information that is internal to the organization, nor do they specify the exact information that will be presented. Instead, they must rely on the general reports presented by the company. Therefore, the reporting structure is well defined and standardized. The methods of preparation and the reports presented are governed by rules of various standard-setting organizations. Furthermore, the external users generally see only the summarized or aggregated data for an entity | bookbooncom Managerial and Cost Accounting Larry M. Walther Christopher J. Skousen Download free books at bookboqncom Managerial and Cost Accounting 2009 Larry M. Walther under nonexclusive license to Christopher J. Skousen Ventus Publishing ApS. All material in this publication is copyrighted and the exclusive property of Larry M. Walther or his licensors all rights reserved . ISBN 978-87-7681-491-5 Download free ebooks at 2 Managerial and Cost Accounting Contents Contents Part 1. Introduction to Managerial Accounting 9 1. Managerial Accounting Professional Certifications in Management Accounting 10 10 2. Planning Directing and Controlling 11 Decision Making 11 Planning 12 Strategy 13 Positioning 14 Budgets 16 Directing 16 Costing 17 Production 19 Analysis 21 Controlling 22 Monitor 22 Scorecard 23 3. Cost Components 26 4. Product Versus Period Costs 28 Period Costs 28 Please click the advert The next step for top-performing graduates Masters in Management Designed for high-achieving graduates across all disciplines London Business School s Masters in Management provides specific and tangible foundations for a successful career in business. London Business School This 12-month full-time programme is a business qualification with impact. In 2010 our MiM employment rate was 95 within 3 months of graduation the majority of graduates choosing to work in consulting or financial services. As well as a renowned qualification from a world-class business school you also gain access to the School s network of more than 34 000 global alumni - a community that offers support and opportunities throughout your career. For more information visit mm email mim@ or give us a call on 44 0 20 7000 7573. Figures taken from London Business School s Masters in Management 2010 employment report Download free ebooks at