TY - BOOK AU - Collier,Paul M. TI - Accounting for managers: interpreting accounting information for decision making SN - 9781119979678 (pbk.) : AV - HF5657.4 .C647 2012 U1 - 658.1511 COL PY - 2012/// CY - Chichester PB - Wiley KW - Managerial accounting KW - Business and Management KW - ukslc KW - Finance & accounting KW - thema KW - Management accounting & bookkeeping KW - Management decision making N1 - Previous ed.: 2009; Includes bibliographical references and index; Part I.Context of accounting -- 1.Introduciton 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 reational-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 accoutning -- 7.Interpreting financial statements -- 8.Accounting for inventory -- Part III.Using accounting information for decision making, planning and control -- 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 work explains how accounting information is used by non-financial managers, emphasising interpretation, rather than construction and encouraging a critical perspective of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real business situations ER -