Advanced management accounting. (©2013)

• Record Type: Book
• Further Information: Note: Frank Selto, Tom Groot.
• Other Names: Selto, Frank H; Groot, Tom
• Contents: Cover -- Title Page -- Copyright -- Contents -- Section 1 Management accounting for decision making -- Chapter 1 Foundations of management accounting -- 1.1 The role of management accounting information -- 1.2 Early developments in trade and production -- 1.3 Increasing complexity of operations -- 1.4 Management accounting theory -- 1.5 Conclusion -- Exercises -- References -- Chapter 2 Planning and decision making -- 2.1 Decision making -- 2.2 Decision making under risk and uncertainty -- 2.3 Decision making under complete uncertainty -- 2.4 Risk, uncertainty and the decision maker Exercises -- References -- Chapter 3 Management control -- 3.1 Management issue -- 3.2 Governance and control of strategic management -- 3.3 Management control concepts and frameworks -- 3.4 Management control system design -- 3.5 Evaluating the effectiveness of management controls -- 3.6 Summary -- Exercises -- Cases -- References -- Chapter 4 Financial modelling -- 4.1 Introduction -- 4.2 Models for business decision making -- 4.3 Modelling risk and uncertainty -- 4.4 Recap of financial modelling -- Exercises -- Cases -- References -- Section 2 Profitability analysis Chapter 5 Budgeting and beyond -- 5.1 Introduction -- 5.2 Different approaches to budgeting -- 5.3 Activity based budgeting application -- 5.4 Monte Carlo budget simulations -- 5.5 The hazardous game of aggregating budgets -- 5.6 Budget variance analysis -- 5.7 The future of budgeting -- Exercises -- Cases -- References -- Chapter 6 Cost analysis and estimation -- 6.1 Introduction -- 6.2 Cost functions -- 6.3 Cost estimation techniques -- 6.4 Simple linear regression -- 6.5 Multivariate regression -- 6.6 Modelling for learning -- 6.7 Data requirements -- Exercises -- References Chapter 7 Investment analysis -- 7.1 Introduction -- 7.2 Management issues -- 7.3 A brief theory of compounded interest -- 7.4 Discounted cash flow methods -- 7.5 Risk and uncertainty -- 7.6 Investment lifetime -- 7.7 Cost of capital -- 7.8 Forecasts of future cash flows -- 7.9 Real options and net present value analysis -- 7.10 Investment portfolios and capital rationing -- 7.11 Evaluations and post-audits of investment analyses, decisions, and outcomes -- 7.12 Investment analysis summary -- Exercises -- Cases -- References -- Chapter 8 Management of operational performance -- 8.1 Introduction 8.2 Defining the production plan -- 8.3 Extensions of LP models -- 8.4 Theory of constraints -- 8.5 Quality control -- 8.6 Supply chain management -- Exercises -- References -- Section 3 Management control systems -- Chapter 9 Transfer pricing for divisionalised operations -- 9.1 Overview -- 9.2 Divisional structure, performance evaluation and transfer pricing -- 9.3 Economic efficiency -- 9.4 International transfer pricing -- 9.5 Summary -- Exercises -- Cases -- References -- Chapter 10 Integrated financial and non-financial measures -- 10.1 Introduction
• Publisher Details: Harlow, England New York : Pearson/Education
• Publication Date: 2013
• Copyright Date: 2013
• Extent: 1 online resource
• Subjects: 658.15/11; Managerial accounting; Comptabilité de gestion; Managerial accounting; Electronic books
• Languages: English
• ISBNs: 9780273730187; 0273730185; 9781299283190; 1299283195; 9780273730217; 0273730215
• Notes: Note: Includes bibliographical references.; Note: Print version record.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.