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1566746 Collier, Paul C.:
Accounting for Managers
 Interpreting Accounting Information for Decision-Making
 Preis:   € 46,90

Einband: Pb
Auflage: 2. Auflage
Verlag: John Wiley & Sons
Erscheinungsdatum: 03/2006
Seiten: 536 S.

ISBN-10: 0-470-01609-4   
ISBN-13: 978-0-470-01609-1

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Beschreibung
This extensively revised and updated second edition of Accounting for Managers builds on the success of the first edition in explaining how accounting information is used by non-financial managers. Emphasizing the interpretation rather than the construction of accounting information, Accounting for Managers encourages a critical, rather than unthinking, acceptance of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations across a range of industries.
Paul M. Collier applies a managerial approach to show how to:
* Understand the relationship between strategy, business events and financial information.
* Use accounting information in planning, decision-making and control.
* Identify the concepts that underlie the construction of accounting reports and the limitations of accounting numbers.
Accounting for Managers has been written for postgraduate and undergraduate students who are taking courses in accounting, as well as non-financial managers who need a better understanding of the role of accounting in their organizations.
New to this edition:
* Additional case studies.
* Revised and updated examples.
Two additional chapters covering various aspects of financial reporting, including standard-setting bodies, auditing, risk and internal control, IFRS and a comparison of UK and US accounting treatment.
Inhalt
PART 1: Context of Accounting
* Introduction to Accounting
* Accounting and it's relationship to Shareholder Value and Business Structure
* Recording Financial Transactions and the Limitations of Accounting
* Management Control, Management Accounting and it's Rational-Economic Assumptions
* Interpretive and Critical Perspectives on Accounting and Decision-Making
* Constructing Financial Statements and the Framework of Accounting
PART 2: Using Accounting Information for Decision-Making, Planning and Control
* Interpreting Financial Statements and Alternative Theoretical Perspectives
* Interpreting Financial Statements under International Financial Reporting Standards (IFRS)
* Governance and the Operating & Financial Review (OFR): Understanding the Context of Accounting
* Marketing Decisions
* Operating Decisions
* Human Resource Decisions
* Accounting Decisions
* Strategic Investment Decisions
* Performance Evaluation of Business Units
* Budgeting
* Budgetary Control
PART 3: Supporting Information
* Research in Management Accounting, Conclusions and Further Reading
* Introduction to the Readings
Glossary of Accounting Terms
Appendices: Questions & Case Studies
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