Management Accounting

Résumé du livre

The Canadian Sixth Edition of Management Accounting introduces students to the fundamentals of management accounting. Though it is assumed that students have been introduced to the basics of financial accounting, extensive knowledge of financial accounting is not needed. The emphasis is on the use of accounting information in decision-making. Thus, the text should be of value to students with a variety of backgrounds.The 6th Edition, integrates coverage of both traditional topics, such as job-order and process costing; and emerging topics, such as strategic cost analysis, activity-based tactical decision making, productivity measurement and control, quality cost management, theory of constraints, process value analysis, and environmental costing. The approach emphasizes that changing conditions often require a change in cost management systems.