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The fourth variation of administration and price Accounting keeps to provide a wide-ranging suite of assets to serve the desires of scholars, teachers and pros. With a powerful overseas concentration, this article offers definitive insurance of confirmed and modern matters inside administration and value accounting. Drawing at the most recent study and surveys, the authors carry technical and theoretical techniques to existence via large use of genuine global examples and case experiences.
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Additional resources for Management and Cost Accounting, 4th Edition
Example text
Reproduced with permission. tion is used can tell us much about differences in the choice and use of accounting systems in organisations. In this book, you will be encouraged to think about the economic aspects of management accounting while also being encouraged to consider factors relating to the organisational and social context of accounting systems. The cost–benefit–context approach provides a solid point for analysing accounting issues. Assessing context and process issues can be useful in choosing and designing accounting information systems and in considering how they will be used.
Positions may exist for ‘cost systems and financial reporting’, ‘planning and analysis’, ‘forecasting’ and ‘manufacturing analysis and support’. Yoplait, the French yogurt-making company, has staff positions for ‘operations analysis’, ‘budget analysis and reporting’ and ‘marketing and sales analysis’. Costs, benefits and context This book regards management accounting as emcompassing the assessment of costs, benefits and context. That is, one criterion for choosing among alternative accounting systems is how well they are perceived to help achieve organisational goals in relation to the costs of those systems and the context within which they are to operate.
Positions may exist for ‘cost systems and financial reporting’, ‘planning and analysis’, ‘forecasting’ and ‘manufacturing analysis and support’. Yoplait, the French yogurt-making company, has staff positions for ‘operations analysis’, ‘budget analysis and reporting’ and ‘marketing and sales analysis’. Costs, benefits and context This book regards management accounting as emcompassing the assessment of costs, benefits and context. That is, one criterion for choosing among alternative accounting systems is how well they are perceived to help achieve organisational goals in relation to the costs of those systems and the context within which they are to operate.