 Название: Fundamentals of Cost and Management Accounting, 9th Edition
Автор: Shaun de Wet
Издательство: LexisNexis
Год: 2023
Страниц: 573
Язык: английский
Формат: pdf (true)
Размер: 11.3 MB
Welcome to the ninth edition of Fundamentals of Cost and Management Accounting (FCMA). As we emerge from the COVID-19 pandemic, we still endure economic after-effects, such as major supply chain issues and high inflation. Thus, we are reminded of how vital cost and management accounting principles are in navigating through such volatile and complex periods. This textbook provides a solid foundation for cost and management accounting in a dynamic world.
The textbook includes additions such as the theory of constraints and throughput accounting, target costing, life cycle costing, and performance evaluation in the not-for-profit and public sectors. Historically, these more advanced concepts in management accounting were excluded but have since become standard concepts in any cost and management accounting course.
Accounting is generally considered to be the process of keeping track of finances and can thus be seen as a specialised system that processes the information of an enterprise. It performs a service function, the main aim of which is to provide relevant information about the enterprise to a wide variety of interested parties. The concept relevant information refers, in this context, to accounting information concerning the enterprise which is required by a particular party for the making of a particular decision. In the modern internationally orientated economic and business world, managers increasingly require more relevant accounting information to make correct and enlightened decisions in the management of their enterprises.
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