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Title Details:
Management accounting
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.
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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