000			02284pam a2200253 a 4500
001			426830
005			20220422112113.0
008			811125s1982 njua b 001 0 eng
010			_a 81021118
020			_a9710822438
040			_aDLC _cComputer Arts and Technological College, Inc. _dDLC
050	0	0	_aHF5635 _b.K15 1982
082	0	0	_aSHS 658.1/511 K14a 1982 _219
100	1		_aKaplan, Robert S.
245	1	0	_aAdvanced management accounting _cby Robert S. Kaplan.
260			_aEnglewood Cliffs, N.J. : _bPrentice-Hall, _cc1982.
300			_axvi, 655 p. : _bill. ; _c25 cm.
504			_aIncludes bibliographies and indexes.
520			_a"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			_aEnglish text.
650		0	_aManagerial accounting.
906			_a7 _bcbc _corignew _d1 _eocip _f19 _gy-gencatlg
942			_2ddc _cBK _n0
999			_c587 _d587