nature and scope of management accounting ppt

... permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. The Nature and Scope of Marketing Hunt, Shelby D. Journal of Marketing (pre-1986); Jul ... without permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further reproduction ... Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further reproduction...

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Ngày tải lên: 10/08/2014, 21:23

... the management accounting serves as a management information system and so enables the management to manage better. 1.4 FUNCTIONS OF MANAGEMENT ACCOUNTING The basic function of management accounting ... establishment of a communication network for financial reporting at all managerial levels of an organization. 1.3 NATURE OF MANAGEMENT ACCOUNTING The term management accounting is composed of &apos ;management& apos; ... considerations of both cost and revenue. Management accounting is an all inclusive accounting information system, which covers financial accounting, cost accounting, and all aspects of financial management. ...

Ngày tải lên: 29/03/2014, 20:20

... entity using the management accounting innovations mainly is the Board of Directors and Accounting department of Techcombank. (Question 11) 65% 25% 5% 5% No one Board of directors Accounting department Finance ... the redundant accounting practices and encourage a more dynamic and initiative approach to managerial accounting. For example, in the modern management accounting practice, cost accounting applies ... element is ethics and ethical behavior that are the essential parts of healthy management. The main goal of management ethics is to treat all employees and customers justly and fairly. It is...

Ngày tải lên: 13/03/2014, 14:20

... use of accounting reports IE Financial Statements The Nature Of Accounting: Accounting is used to convey the financial situation of an enterprise. It is therefore essential that the recipient of ... CR Profit & Loss Similarly DR Profit & Loss CR All Expenses (or any Nominal A/C with a DR Balance) The difference between the DR and CR side of Profit and Loss the determine NET PROFIT, ... FUNCTION OF ACCOUNTING DEFINITION: ã Accounting can be defined as the orderly & systematic recording of the monetary values of financial transactions of a business ã The reporting of results ã...

Ngày tải lên: 29/03/2014, 20:20

... hallmark of PBTC that is not independent of their involvement in its design and development. It is likely that prior conceptions of the nature and role of the Accounting Department and engineering ... culture. Academy of Management Review, 546–558. Scapens, R. W., & Roberts, J. (1993). Accounting and control: a case study of resistance to accounting change. Management Accounting Research, ... addresses some of the implications of the study and future research possibilities in the area. 2. Literature review 2.1. Management accounting systems and organisational culture The management accounting...

Ngày tải lên: 08/04/2014, 12:07

... incorrect. The notions of fixed and variable are concerned with cost behaviour in the face of changes in the volume of activity. The notions of direct and indirect, on the other hand, are concerned ... product or service. The logic of full costing is that the entire cost of running a particular facility, say an of ce, is part of the cost of the output of that of ce. For example, the rent may ... share of the cost of running the of ce (rent, lighting, heating, cleaning, building maintenance and so on). It also seems reasonable to relate the charge for the ‘use’ of the of ce to the level of...

Ngày tải lên: 20/06/2014, 23:20

... quantities and financial values for one unit of inputs and outputs. l There are two types of standards: ideal standards and practical standards. l Information necessary for developing standards can ... investment of £4m, and will produce an average operating profit of £500,000 a year. What is the ARR of each investment opportunity? Which site would you select, and why? The ARR of Site A is ... actual hours and hourly rates. When setting standards various points have to be considered. We shall now explore some of the more important of these. Who sets the standards? Standards often result...

Ngày tải lên: 20/06/2014, 23:20

... The software has a life of two years and will then become obsolete. The cost of producing the software was £10,000. The client has agreed to pay a licence fee of £8,000 a year for the software ... cost of £540,000. The vehicles have a life of four years and are likely to result in a considerable saving of labour costs. Estimates of the likely labour savings and their probability of occurrence ... profit/(loss) 160 (40) 30 20 The above figures include a charge of £90,000 a year for depreciation of machinery and equipment. The residual value of the machinery and equipment at the end of...

Ngày tải lên: 20/06/2014, 23:20

... accounting l Accounting has two main strands – management accounting and financial accounting. l Management accounting seeks to meet the needs of businesses’ managers, and financial accounting seeks ... short-term planning and control purposes. Management accounting came to be seen as an import- ant part of the system of management control and of particular value in controlling the production and other ... the needs of the other user groups. l These two strands differ in terms of the types of reports produced, the level of report- ing detail, the time horizon, the degree of standardisation and the...

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Ngày tải lên: 14/08/2014, 22:20

... shun friends and family and apprehended going to the grocery store where she dreaded the supermarket owner’s greetings and offers of help. Her husband’s business activities included a certain amount of ... similarities and unique responses to culturally defined social demands. Chapter 2 traces the historic evolution of the notion of social phobia and its equivalents (mostly from the end of nineteenth ... minimize strife and the possibility of loss of face in a skirmish they are bound to lose, social phobic individuals prefer to pro- pitiate and appease. They are soft spoken, docile, and mild; not...

Ngày tải lên: 21/09/2012, 10:54