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Accounting for Managers: Interpreting Accounting Information for Decision-Making Book

Accounting for Managers: Interpreting Accounting Information for Decision-Making
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  • Accounting for Managers: Interpreting Accounting Information for Decision-Making
  • Written by author Paul Collier
  • Published by Wiley, John & Sons, Incorporated, May 2006
  • This extensively revised and updated second edition of Accounting for Managers builds on the success of the first edition in explaining how accounting information is used by non-financial managers. Emphasizing the interpretation rather than
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Authors

Preface
Acknowledgements
About the Author
Pt. IContext of Accounting1
1Introduction to Accounting3
2Accounting and its Relationship to Shareholder Value and Business Structure13
3Recording Financial Transactions and the Limitations of Accounting25
4Management Control, Management Accounting and its Rational-Economic Assumptions37
5Interpretive and Critical Perspectives on Accounting and Decision-Making55
6Constructing Financial Statements and the Framework of Accounting67
Pt. IIUsing Accounting Information for Decision-Making, Planning and Control81
7Interpreting Financial Statements and Alternative Theoretical Perspectives83
8Marketing Decisions103
9Operating Decisions121
10Human Resource Decisions141
11Accounting Decisions155
12Strategic Investment Decisions181
13Performance Evaluation of Business Units195
14Budgeting207
15Budgetary Control225
Pt. IIISupporting Information245
16Research in Management Accounting, Conclusions and Further Reading247
17Introduction to the Readings253
Glossary of Accounting Terms369
AppQuestions and Case Studies381
Author Index467
Subject Index469


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