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Strategic Management Accounting
Malcolm Smith
其他書名
Text and Cases
出版
Butterworth-Heinemann
, 1997
主題
Business & Economics / Accounting / General
Business & Economics / Accounting / Managerial
Business & Economics / Strategic Planning
ISBN
0750630973
9780750630979
URL
http://books.google.com.hk/books?id=tiTyAAAAMAAJ&hl=&source=gbs_api
註釋
Undergraduate students of management accounting usually have no experience of manufacturing operations and have many misconceptions about the role of the management accountant in such an environment. This book fills the vacuum by providing real life scenarios of decision making and problem solving in large and small organisations, drawn from both the manufacturing and service sectors.
Management accounting is not just about costing, budgeting and variance analysis. Where there are people involved it also includes those areas of marketing, human resource management and organisational psychology which impact upon behaviour, attitudes and decision making. This book gives appropriate emphasis to these non-accounting influences.
An ever increasing number of examinations for university and professional courses are based on case study scenarios. This book fills a significant gap in existing offerings by providing practical cases with a true strategic dimension. The interdisciplinary approach to these scenarios and the emphasis on non-financial performance measures, to complement traditional financial measures, makes them eminently suitable for programmes leading to professional accounting examinations.
Includes a data disk of supporting data for use with spreadsheets and statistical software. Free tutor manual also available - ISBN 0 7506 3402 2