Advanced management accounting (Record no. 587)
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000 -LEADER | |
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fixed length control field | 02284pam a2200253 a 4500 |
001 - CONTROL NUMBER | |
control field | 426830 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20220422112113.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 811125s1982 njua b 001 0 eng |
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
LC control number | 81021118 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9710822438 |
040 ## - CATALOGING SOURCE | |
Original cataloging agency | DLC |
Transcribing agency | Computer Arts and Technological College, Inc. |
Modifying agency | DLC |
050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
Classification number | HF5635 |
Item number | .K15 1982 |
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | SHS 658.1/511 K14a 1982 |
Edition number | 19 |
100 1# - MAIN ENTRY--PERSONAL NAME | |
Personal name | Kaplan, Robert S. |
245 10 - TITLE STATEMENT | |
Title | Advanced management accounting |
Statement of responsibility, etc. | by Robert S. Kaplan. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Place of publication, distribution, etc. | Englewood Cliffs, N.J. : |
Name of publisher, distributor, etc. | Prentice-Hall, |
Date of publication, distribution, etc. | c1982. |
300 ## - PHYSICAL DESCRIPTION | |
Extent | xvi, 655 p. : |
Other physical details | ill. ; |
Dimensions | 25 cm. |
504 ## - BIBLIOGRAPHY, ETC. NOTE | |
Bibliography, etc. note | Includes bibliographies and indexes. |
520 ## - SUMMARY, ETC. | |
Summary, etc. | "The purpose of this text is to teach students how to apply analytic reasoning and use formal models when designing and evaluating management accounting systems. Management accounting systems collect, classify, summarize, analyze, and report information that will assist managers in their decision making and control activities. Historically, management accounting has evolved from the need to assign costs to products for external financial reports. Introductory cost accounting textbooks initially emphasized these cost allocation issues but during the twenty years, these texts have expanded their coverage to include the use of cost data for decisions and control within the firm. Thus, these texts now treat topics such as cost-volume-profit analysis, budgeting and planning, capital budgeting, and variance analysis of standard cost systems. This book closes the gap between management accounting research and practice. The book assumes that students have previously taken an introductory cost accounting course that covered topics such as job order costing, full and direct costing, standard costing with flexible budgeting, variance analysis and budgeting. These topics are generally well treated in introductory courses and require little expansion in an advanced textbook. The focus in this book wi be on the firm's planning and control decisions that require a more sophisticated approach than the rule-of-thumb procedures advocated for traditional cost accounting problems." |
546 ## - LANGUAGE NOTE | |
Language note | English text. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Managerial accounting. |
906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
a | 7 |
b | cbc |
c | orignew |
d | 1 |
e | ocip |
f | 19 |
g | y-gencatlg |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Source of classification or shelving scheme | |
Koha item type | Books |
Suppress in OPAC | No |
Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Inventory number | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
CAT College, Inc. - Main Library | CAT College, Inc. - Main Library | Circulation Section | 04/13/2022 | S1632 | SHS 658.1/511 K14a 1982 | S1632 | 04/13/2022 | 04/13/2022 | Books |