TY  - BOOK
AU  - Collier,Paul
TI  - Accounting for managers: interpreting accounting information for decision making 
SN  - 9781119002949 
U1  - 658.1511 
PY  - 2015///
CY  - Chichester, United Kingdom : 
PB  - John Wiley & Sons Ltd, 
KW  - Contabilidad administrativa
KW  - Toma de decisiones
KW  - Directores de compañías
KW  - Gobierno corporativo
KW  - Contabilidad
KW  - Valoración
KW  - Finanzas
KW  - Normas
KW  - Normas Internacionales de Información Financiera
KW  - Estados financieros
N1  - Incluye índice (509-523); Incluye información biográfica del autor; Incluye lecturas de la literatura contable; Incluye glosario de términos; Incluye referencias bibliográficas, estudios de casos, ejemplos y preguntas de fin de capítulo; Part I. Context of Accounting ; 1. Introduction to Accounting ; 2. Accounting and its Relationship to Shareholder Value and Corporate Governance ; 3. Recording Financial Transactions and the Principles of Accounting ; 4. Management Control, Accounting, and its Rational‐Economic Assumptions ; 5. Interpretive and Critical Perspectives on Accounting and Decision Making ; Part II. The Use of Financial Statements for Decision Making ; 6. Constructing Financial Statements: IFRS and the Framework of Accounting ; 7. Interpreting Financial Statements ; 8. Accounting for Inventory ; Part III. Using Accounting Information for Decision Making, Planning, and Control ; 9. Accounting and Information Systems ; 10. Marketing Decisions ; 11. Operating Decisions ; 12. Human Resource Decisions ; 13. Overhead Allocation Decisions ; 14. Strategic Investment Decisions ; 15. Performance Evaluation of Business Units ; 16. Budgeting ; 17. Budgetary Control ; 18. Strategic Management Accounting ; Part IV. Supporting Information
N2  - This revised and updated fifth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation as opposed to the construction of accounting information, Accounting for Managers encourages a critical rather than unthinking acceptance of accounting techniques. Whilst accounting information is immensely valuable for planning, decision making and control, users need to recognize the assumptions behind, and the limitations of, particular accounting techniques. As in the previous editions, Accounting for Managers combines theory with practical examples and contemporary case studies drawn from real business situations across a wide range of manufacturing, retail and service industries. Accounting for Managers is an ideal companion for postgraduate and undergraduate students, as well as non-financial managers in executive education courses seeking a better understanding of the role played by accounting and how it affects their organization and business unit
ER  -