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Table of contents
Introduction ………………………………………………….......……… 5
Chapter I. The subject, method and theoretical foundations of the
science of management accounting
1.1. The content and importance of management accounting ....................... 8
1.2. Management accounting, its subject and method. ……….................... 17
1.3. The relationship between management and accounting ....................... 24
1.4. Formation and gradual development of management accounting ........ 27
Chapter II Costs, their classification and accounting
2.1. Understanding costs and their classification ……….............................38
2.2. Accounting for production costs and costing ....................................... 44
2,3. Accounting and management of production resources ........................ 56
Chapter III. Methods for calculating the cost of products (works,
services)
3.1. Principles and object of calculation ………………….......................... 69
3.2. Methods for calculating the cost of goods ............................................ 88
3.3. Organization of management accounting in accordance with the
Standard-Cost system …………………................................................................ 95
3.4. The essence of creating management accounting system of "direct
costs"..................................................................................................................... 108
Chapter IV. New management technologies and innovations
4.1. The main factors and directions of improving management accounting
...............................................................................................................................120
4.2. Modern methods of cost accounting and management technology.... 128
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