Accouting for management control : an introducao
- 3 ed
- Englewood Cliffs : Pratice-Hall, 1974
- 619 p.
Part one - Scorekeeping, stewardship, and evaluation 1 - Perspective: scorekeeping, attention directing, and problem solving 2 - Basic accounting: concepts, techniques and conventions 3 - Understanding corporate annual reports 4 - Understanding corporate annual reports 5 - Difficulties in measuring net income Part two - the core of accounting for planning and control 6 - The master budget: the overall plan 7 - Cost behaviour: volume-profit realtionships 8 - Cost bahaviour and income statements 9 - Flexible budgets and standards for control 10 - Variations of cost behaviour patterns 11 - Motivation, responsibility accounting, and cost allocation 12 - Relevant costs and the contribution approach to problem solving Part Three - Selected topics for further study 13 - Capital budgeting 14 - Impact of income taxes on management planning 15 - Overhead application: direct and absorption costing 16 - Decentralization, performance measurement, and tranfer pricing 17 - Influences of quantitative techniques on management accounting Appendices