Accounting for Managers: Interpreting accounting information for decision-making

BUDGETARY CONTROL 237 Table 15.16 Overhead efficiency variance Standard quantity 9 , 000 × 6 Standard price @ £5.00 270,000 Actu ...

238 ACCOUNTING FOR MANAGERS Table 15.19 Reconciliation Original budgeted net profit 70,000 Sales variances Favourable price vari ...

BUDGETARY CONTROL 239 accounting system.Just-in-time (JIT)aims to improve productivity and eliminate waste by obtaining manufact ...

240 ACCOUNTING FOR MANAGERS additional cost of unique components was not fully reflected in the standard cost of the product. (p ...

BUDGETARY CONTROL 241 žtravel: what causes people to travel to other locations and by what methods? žIT and telecommunication co ...

242 ACCOUNTING FOR MANAGERS Conclusion In this chapter, we have described budgetary control through flexible budgets, variance a ...

BUDGETARY CONTROL 243 Buckley, A. and McKenna, E. (1972). Budgetary control and business behaviour.Accounting and Business Resea ...

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Part III Supporting Information In Part III, Chapter 16 suggests an approach to research in accounting, provides some concluding ...

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16 Research in Management Accounting, Conclusions and Further Reading Research and theory in management accounting.............. ...

248 ACCOUNTING FOR MANAGERS ža qualitative study of a single organization or a small number of organizations through case studie ...

RESEARCH IN MANAGEMENT ACCOUNTING 249 ability and are influenced by organizational structures and systems (including, but not li ...

250 ACCOUNTING FOR MANAGERS variety of theories and methodologies which have emerged in recent years, rather than seeking to add ...

RESEARCH IN MANAGEMENT ACCOUNTING 251 accounting. Hence, in the Appendices to this book a number of questions and case studies a ...

252 ACCOUNTING FOR MANAGERS Ashton, D., Hopper, T. and Scapens, R. W. (eds) (1995).Issues in Management Accounting. (2nd edn). L ...

17 Introduction to the Readings.............................. A rationale for this book was to provide a theoretical underpinnin ...

254 ACCOUNTING FOR MANAGERS Dent’s case study of EuroRail is a highly regarded field study of accounting change in which organiz ...

Reading A Cooper, R. and Kaplan, R. S. (1988). How cost accounting distorts product costs.Management Accounting(April), 20 – 27. ...

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