Title Details: | |
Management accounting |
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Other Titles: |
Efficiency control and decision making |
Authors: |
Papadeas, Panagiotis |
Reviewer: |
Tsamis, Anastasios |
Subject: | LAW AND SOCIAL SCIENCES > ECONOMIC SCIENCES > BUSINESS ADMINISTRATION AND BUSINESS ECONOMICS; MARKETING; ACCOUNTING LAW AND SOCIAL SCIENCES > ECONOMIC SCIENCES > FINANCIAL ECONOMICS > FINANCIAL INSTITUTIONS AND SERVICES LAW AND SOCIAL SCIENCES > ECONOMIC SCIENCES > BUSINESS ADMINISTRATION AND BUSINESS ECONOMICS; MARKETING; ACCOUNTING > BUSINESS ADMINISTRATION LAW AND SOCIAL SCIENCES > ECONOMIC SCIENCES > BUSINESS ADMINISTRATION AND BUSINESS ECONOMICS; MARKETING; ACCOUNTING > BUSINESS ECONOMICS LAW AND SOCIAL SCIENCES > ECONOMIC SCIENCES > BUSINESS ADMINISTRATION AND BUSINESS ECONOMICS; MARKETING; ACCOUNTING > ACCOUNTING AND AUDITING |
Keywords: |
Financial Statement Analysis
Budgeting Costing Decision Making Pricing Policy Activities Based Costing Activities Based Management Activities Based Budgeting Balanced Scorecard |
Description: | |
Abstract: |
The information provided by management accounting can be divided into financial (e.g., costs, revenues) and non-financial (e.g., efficiency, market share), while those involved in management accounting perform three basic (sequential) functions: a) recording, collecting, determining, b) analyzing, planning, controlling, and c) providing information for decision-making. The daily administrative process of the first function ensures the conditions for the creation of the second function. Secondary and tertiary sector companies (industrial, commercial, service providers) need accounting information both for the analysis of their financial statements and for the costing and pricing of the goods (services) they offer in order to allocate costs and determine the unit cost. Furthermore, at a second level (operation), accounting information is used to compare budgeted and actual costs (production, purchase, or provision), while at a third level (function), management reports indicate and analyze alternative solutions for decision-making.
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Type: |
Undergraduate textbook |
Creation Date: | 2015 |
Item Details: | |
ISBN |
978-960-603-217-2 |
License: |
http://creativecommons.org/licenses/by-nc-sa/3.0/gr |
DOI | http://dx.doi.org/10.57713/kallipos-775 |
Handle | http://hdl.handle.net/11419/2449 |
Bibliographic Reference: | Papadeas, P. (2015). Management accounting [Undergraduate textbook]. Kallipos, Open Academic Editions. https://dx.doi.org/10.57713/kallipos-775 |
Language: |
Greek |
Consists of: |
1. Ανάλυση χρηματοοικονομικών καταστάσεων 2. Αξιολόγηση στοιχείων κόστους για τη λήψη αποφάσεων 3. Διαδικασίες κατάρτισης προϋπολογισμών 4. Τιμολογιακή πολιτική 5. Σύγχρονες προσεγγίσεις στη Διοίκηση Υπηρεσιών 6. Εισαγωγή στη Λογιστική Πληροφόρηση |
Number of pages |
118 |
Publication Origin: |
Kallipos, Open Academic Editions |
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