دانلود کتاب مدیریت و حسابداری بهای تمام شده

Accounting shapes our lives. It changes organisations and alters our social, economic and physical environment. Whether or not we engage in producing and/or reading accounting information, it influences what we can and cannot do and, therefore, affects our well-being. Corporate decisions regarding new product developments, pricing strategy, staff recruitment and salary levels are generally influenced by accounting information. The way in which a manager acts is often associated with how he or she reacts to accounting data. At times, accounting motivates certain types of behaviour and discourages others. In most organisations, decisions, actions and human behaviour find direct links with the nature, use and focus of accounting information. This text is about understanding the preparation and use of management and cost accounting information in this light. Whereas management accounting is concerned with the measurement and reporting of financial and other types of information to managers in their pursuit of organisational and other goals, cost accounting is more concerned with information on the acquisition and consumption of resources. Cost accounting tends to provide a useful input into management accounting. Our concern is to encompass both management and cost accounting, stressing particularly the design, use and role of accounting information in the management of organisational activities. The intent is to balance technical detail and organisational insight so as to discuss issues of primary interest to the discharge of management activities. The focus is thus on technical and organisational concepts, analyses and practice vis-à-vis management decision making. Management and cost accounting is a dynamic discipline which interacts with many facets of the organisational environment in which it exists across nations, industrial settings and management functions. It entails the application both of long-established techniques and of newly emerging concepts. Consequently, the book covers conventional topic areas such as job costing and process costing, cost–volume–profit relationships, capital investment decisions and budgetary control systems in the light of changes in modern-day operational circumstances. In addition, we have addressed innovative approaches in management accounting which relate to, for example, quality concerns, throughput concepts, non-financial performance issues and strategic analysis. Throughout the book’s chapters we point to emerging themes within the field of management accounting which are regarded as important for organisations seeking to evolve their management accounting systems. Additionally, we discuss the possible implications for management accounting practices of management and organisational concerns which are recent but fast evolving. We point, therefore, to the relevance of many issues, including sustainability, digitisation, knowledge management and intellectual capital, enterprise governance, Big Data and inter-organisational cost management, which hold significance for potential management accounting practice changes.