管理会计课本

Part A The nature, source and purpose of management information Chapter 1 Accounting for management 1.1 What is Management Accounting 1.2 Role of Management Accounting 1.3 Management Accounting vs Financial Accounting 1.4 Summary Quick Quiz Chapter 2 Sources of data 2.1 Definitions 2.2 Types of data 2.3 Information 2.4 Limitations of published information/data 2.5 Impact of general economic environment on organisations 2.6 Big Data 2.7 Summary Quick Quiz Chapter 3 Cost classification 3.1 Introduction 3.2 Cost classification 3.3 Summary Quick Quiz Chapter 4 Presenting information 4.1 Reports 4.2 Tables 4.3 Charts 4.4 Summary Quick Quiz Part B Data analysis and statistical techniques Chapter 5 Statistics for Management Accounting 5.1 Summarising and analysing data 5.2 Sampling methods 5.3 Summary Quick Quiz Chapter 6 Forecasting 6.1 Correlation analysis 6.2 Regression analysis 6.3 Time series 6.4 Index 6.5 Summary Quick Quiz Part C Cost accounting techniques Chapter 7 Accounting for material 7.1 Inventory control process 7.2 InventoH control quantities 7.3 Inventory valuation 7.4 Recording inventory in accounts 7.5 Summary Quick Quiz Chapter 8 Accounting for labour 8.1 Remuneration methods 8.2 Labour efficiency, capacity and production volume ratios 8.3 Direct and indirect cost 8.4 Recording labour cost in accounts 8.5 Summary Quick Quiz Chapter 9 Accounting for overhead 9.1 Introduction of absorption costing 9.2 Process 9.3 Over/Under absorption 9.4 Recording 9.5 Activity based costing 96 Summary Quick Quiz Chapter 10 Absorption and marginal costing 10.1 Introduction 10.2 Marginal costing vs Absorption costing 10.3 Reconciling profit 10.4 Summary Quick Quiz Chapter 11 Process costing 11.1 Basics of process costing 11.2 Valuing WlP 11.3 Dealing with losses 11.4 Joint products and By-products 11.5 Summary Quick Quiz Chapter 12 Alternative costing methods 12.1 Job costing 12.2 Batch costing 12.3 Service costing 12.4 Life cycle costing 12.5 Target costing 12.6 Total quality management 12.7 Summary Quick Quiz Part D Budgeting Chapter 13 Nature of budgeting and budget preparation 13.1 Nature and purpose of budgeting 13.2 The master budget 13.3 Summary Quick Quiz Chapter 14 Flexible budgets and budgetary control 141 Fixed budgets and flexible budgets 14.2 Budgetary control 14.3 Behavioural aspects of budgeting 14.4 Summary Quick Quiz Chapter 15 Capital budgeting and project appraisal 15.1 Capital investment decisions 15.2 Discounted cash flows 15.3 Appraisal methods 15.4 Summary Quick Quiz Part E Standard costing Chapter 16 Standard costing 16.1 Standard costing systems 16.2 Variance calculations and analysis 16.3 Reconciliation of budgeted and actual profit 16.4 Summary Quick Quiz Part F Performance measurement Chapter 17 Financial measurement 17.1 Performance measurement overview 17.2 Measures of financial performance 17.3 Non-financial measures 17.4 Summary Quick Quiz Chapter 18 Application of performance measurement 18.1 Balanced scorecard 18.2 Economy, efficiency and effectiveness 18.3 Other aspects of performance measurement 18.4 Summary Quick Quiz Chapter 1 Answers Answers to lecture example Answers to quick quiz Chapter 2 Answers Answers to lecture example Answers to quick quiz Chapter 3 Answers Answers to lecture example Answers to quick quiz Chapter 4 Answers Answers to lecture example Answers to quick quiz Chapter 5 Answers Answers to lecture example Answers to quick quiz Chapter 6 Answers Answers to lecture example Answers to quick quiz Chapter 7 Answers Answers to lecture example Answers to quick quiz Chapter 8 Answers Answers to lecture example Answers to quick quiz Chapter 9 Answers Answers to lecture example Answers to quick quiz Chapter 10 Answers Answers to lecture example Answers to quick quiz Chapter 11 Answers Answers to lecture example Answers to quick quiz Chapter 12 Answers Answers to lecture example Answers to quick quiz Chapter 13 Answers Answer to lecture example Answer to quick quiz Chapter 14 Answers Lecture example answer Answer to quick quiz Chapter 15 Answers Answers to lecture example Answers to quick quiz Chapter 16 Answers Answers to lecture example Answers to quick quiz Chapter 17 Answers Answers to lecture example Answers to quick quiz Chapter 18 Answers Answers to lecture example Answers to quick quiz Appendix-Formula Sheet and Tables Present Value Table Annuity Table Reference list