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Management Accounting, 3/e

Management Accounting, 3/e

Vikas Publishing
  • 9780706998979
  • 624 pages
  • Paperback
  • 6.25 X 9.5 inches
  • Book 525.00
  • 1994


Accounting, besides providing data for published financial statements for external users, is an important source of financial information for internal decision making. This book, in addition to explaining the way in which accounting information can be used by the manager in performing his managerial functions of planning and control, also shows the utility of accounting information in solving routine problems.
The main focus of the book is on managerial decision making. The objective is to train the reader in the systems of Management and Cost Accounting and also develop his skills in interpreting and analysing accounting statements and data. Though primarily meant for students of Management, Chartered Accounting and Cost and Management Accountancy courses, it will also be helpful to business managers who want to hone their decisionā€making skills.
In the third edition of Management Accounting: A Planning arid Control Approach, most of the chapters have been updated and rearranged. A large number of new illustrations and problems, adapted from professional examinations, have been added.

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Part-I: Introduction: 1. The Framework of Management Accounting, Part-II: Managerial Uses of Financial Statements: 2. Statements of Financial Information: Balance Sheet and Profit and Loss Account, 3. Statement of Changes in Financial Position, 4. Financial Analysis, Part-III: Accounting for Planning: 5. Cost Classifications and Allocation, 6. Cost-Volume-Profit Analysis and Operating Leverage, 7. Profit Planning: A Budgetary Approach, 8. Capital Expenditure Planning, Part-IV: Accounting for Control: 9. Standard Costing: Nature and Significance, 10. Variance Analysis for Cost Control, 11. Flexible Budgets for Controlling Manufacturing Overhead Costs, 12. Responsibility Accounting and Reporting, Part-V: Accounting for Decision-Making: 13. Variable Costing, 14. Relevant Costs for Decision-Making