Practical Managerial Accounting: Concepts and Tools Supporting Business Strategy - Tapa blanda

Sinopsis

Practical Managerial Accounting: Concepts and Tools Supporting Business Strategypresents students with a new approach to managerial accounting focused on three broad areas within the discipline and profession: planning, evaluation, and decision-making. The text introduces a breadth of new tools that help to illustrate fundamental managerial accounting concepts such as cost-volume-profit, variance analysis, time-value-of money, and cost flows.

The book begins with an overview of the different ways in which accounting information is organized, providing readers with critical foundational knowledge on the ways in which financial and managerial accounting are related and why they differ. Later chapters address forecasting, cost-volume-profit analysis, product costing, and evaluation. Three chapters are dedicated to decision-making with an emphasis on making decisions on the basis of capacity, not time. The text closes with a chapter on creating value, which introduces students to DuPont analysis, the concept of Economic Value Added, value chain analysis, manufacturing cycle efficiency, and the idea of customer lifetime value.

Innovative in approach and full of detailed examples, Practical Managerial Accounting provides students with modern tools to grasp the mechanics of managerial accounting and fresh approaches to managerial accounting responsibilities. This text is written in a clear, engaging style, making it ideal for introductory managerial accounting courses at both the undergraduate and graduate level.

John Brooks Peacock is a Certified Public Accountant and a faculty member at Oregon State University, where he teaches courses in financial accounting, managerial accounting, and external reporting. He is the owner of CPA Worx, LLC, a firm that helps clients take control of their lives and businesses and increase their incomes and quality of life. He has presented workshops and seminars on accounting and tax issues, financial management, fraud, business start-ups, and valuation issues across the United States. He earned his bachelor’s degree in accounting and his MACC from Brigham Young University.

Chris Akroyd is a Certified Practicing Accountant (CPA Australia) and an assistant professor at Oregon State University, where he teaches accounting courses in managerial accounting and cost management. He earned his master’s degree in commerce from the University of New South Wales in Australia, his M.B.A. from Kobe University in Japan, and his Ph.D. in accounting and finance from the University of Auckland in New Zealand. Dr. Akroyd has carried out and presented his research on management accounting, performance measurement, and control both within the United States and internationally in Australia, New Zealand, the United Kingdom, Japan, and Denmark.

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