简介
Key features : * how to assess and report on management performance * monitoring efficiency, effectiveness and value for money * evaluating the efficiency and effectiveness of information systems. Management Accounting for Strategic and Operational Control is the essential guide to management accounting. In this fully revised and updated version of Control and Audit in Management Accounting, Coates, Stacey and Rickwood examine the application of management accounting to the task of control in the business context. This lively and accessible book encourages the management accountant to adopt a pro-active role in operational decision making and strategy development. how to assess and report on management performance monitoring efficiency, effectiveness and value for money evaluating the efficiency and effectiveness of information systems
目录
Introduction
Accounting control systems
Strategic and budgetary planning
Standard costing and budget updates
Budgets and control
Activity based costing
Assessing segmental performance
Assessment criteria
Assessing performance: expense and service centres
Management accounting in the service industries
Budgeting and performance measurement in public sector organizations
Strategic management control and appraisal
Internal audit and control
Auditing techniques and procedures
Ethics
Conclusion
Accounting control systems
Strategic and budgetary planning
Standard costing and budget updates
Budgets and control
Activity based costing
Assessing segmental performance
Assessment criteria
Assessing performance: expense and service centres
Management accounting in the service industries
Budgeting and performance measurement in public sector organizations
Strategic management control and appraisal
Internal audit and control
Auditing techniques and procedures
Ethics
Conclusion
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