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Managerial uses of accounting information /

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This book is an invitation to study managerial uses of accounting information and how accounting information is used in the management of an organization. Three themes run throughout the book. First, the accounting system is thought of as a library of financial statistics. Answers to a variety of qu...

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Bibliographic Details
Main Author: Demski, Joel S.
Corporate Author: SpringerLink (Online service)
Format: eBook
Language:English
Published: Boston, Mass. : Kluwer Academic Pub., [1997]
Subjects:
Managerial accounting.
Informationsmanagement.
Rechnungswesen.
Electronic books.
Online Access:Connect to the full text of this electronic book
Table of Contents:
  • Introduction
  • Classical foundations
  • Financial reporting influences
  • Economic behavior under uncertainty
  • Product costing
  • Product costing : heterogeneous products
  • Standard product costs
  • Joint costs and cost allocation
  • Alternative costing environments
  • Library integrity : internal control
  • Framing decisions
  • Applications of the framing principles
  • Extraction from the accounting library
  • Large versus small decisions : short-run
  • Large versus small decisions : long-run
  • Competitive response
  • Library procedures for performance evaluation
  • Managerial performance evaluation
  • Evaluation based on controllable performance
  • Responsibility accounting
  • Communication and budget participation
  • Coordination
  • Interdivision coordination
  • A dynamic perspective.