This book describes the aims and methods of management accounting with a view to creating a modern management control system in a large company. The book begins by describing various methods of product costing (including activity based costing). Extensive analyses of internal transfer pricing, budgeting, corporate investment analysis and ways of evaluating divisions are also included and addressed. Descriptions of the modern heirs of budgeting, i.e. rolling forecasts and balanced scorecards, are provided in separate sections. There is also a chapter on how to calculate depreciation and interest in the appropriate way in times of inflation. While these methods and techniques are described in considerable detail, the main message of the book is concerned with understanding their connections and interdependencies and how they influence the decision-making of managers in a large organisation. Logic alone is not enough when creating a management control system - especially when individual irrationality has to be taken into account. The book is intended for use in connection with management accounting and control courses at university level and in MBA programs. Earlier versions of the book have also been used successfully in management training programs and for accountants working with management control issues in their daily work. The final case contains a wealth of information that management accountants faced with having to make policy decisions will surely find useful.
This book describes the aims and methods of management accounting with a view to creating a modern management control system in a large company.
This volume of al-Tabari's History covers nearly a quarter of a century, and after covering the very brief caliphate of al-Hadi, concentrates on that of Harun al-Rashid. During these years, the caliphate was in a state of balance with its external foes; the great enemy, Christian Byzantium, was regarded with respect by the Muslims, and the two great powers of the Near East treated each other essentially as equals, while the Caucasian and Central Asian frontiers were held against pressure from the Turkish peoples of Inner Eurasia. The main stresses were internal, including Shi'ite risings on behalf of the excluded house of 'Ali, and revolts by the radical equalitarian Kharijites; but none of these was serious enough to affect the basic stability of the caliphate. Harun al-Rashid's caliphate has acquired in the West, under the influence of a misleading picture from the Arabian Nights, a glowing image as a golden age of Islamic culture and letters stemming from the Caliph's patronage of the exponents of these arts and sciences. In light of the picture of the Caliph which emerges from al-Tabari's pages, however, this image seems to be distinctly exaggerated. Al-Rashid himself does not exhibit any notable signs of administrative competence, military leadership or intellectual interests beyond those which convention demanded of a ruler. For much of his reign, he left the business of government to the capable viziers of the Barmakid family--the account of whose spectacular fall from power forms one of the most dramatic features of al-Tabari's narratives here--and his decision to divide the Islamic empire after his death between his sons was to lead subsequently to a disastrous civil war. Nevertheless, al-Tabari's story is full of interesting sidelights on the lives of those involved in the court circle of the time and on the motivations which impelled medieval Muslims to seek precarious careers there. A discounted price is available when purchasing the entire 39-volume History of al-Tabari set. Contact SUNY Press for more information.
Musa alHadi, 59 Umm 'Abdallah bt. 1551 b. 'Ali, 'Abbasid, 326 Umm Abiha bt.
Harfin al-Rashid, 328 Umm 'Ali bt. I-Iarfin al-Rashid, 328 Umm al-Ghaliyah bt.
Hart'in al— Rashid, 328 Umm Habib bt. Hari'in al-Rashid, 327 Umm al-Hasan bt.
Development of Indonesian business and economics.
Development of Indonesian business and economics.
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Both a narrative of Lehmann's life and an analysis of the artist and society.
The affair reached its apex in Salzburg during August, as Lehmann sang under
the maestro's direction at a benefit for the Vienna Philharmonic on the twenty-
sixth. At that time, the soprano almost left her husband. As Krause was staying
with ...
IPS sebagai mata pelajaran di tingkat sekolah dasar pada hakikatnya merupakan suatu integrasi utuh dari disiplin ilmu-IPS dan disiplin ilmu lain yang relevan untuk merealisasikan tujuan pendidikan di tingkat persekolahan. Implikasinya, berbagai tradisi dalam IPS termasuk konsep, struktur, cara kerja ilmuwan sosial, aspek metode, maupun aspek nilai yang dikembangkan dalam ilmu-IPS, dikemas secara psikologis, pedagogis, dan sosial budaya untuk kepentingan pendidikan. Berdasarkan perspektif tersebut, secara umum IPS dapat dimaknai sebagai seleksi dari struktur disiplin akademik ilmu-IPS yang diorganisasikan dan disajikan secara ilmiah dan psikologis untuk mewujudkan tujuan pendidikan dalam kerangka pencapaian tujuan pendidikan nasional. Untuk mewujudkan apa yang terurai di atas, diperlukan suatu buku ajar bagi guru SD/MI, mahasiswa/ calon guru SD/MI atau para pemerhati pendidikan yang haus akan bidang keilmuan IPS. Secara ringkas buku ini membahas mengenai konsep dasar IPS di SD/MI. Bagian awal buku ini secara runtut mengupas konsep dan ruang lingkup kajian IPS. Pembahasan selanjutnya meliputi kurikulum dan pembelajaran. Kemudian, pembahasan secara terstruktur analogis mengenai stuktur pranata dan proses sosial, prinsip dasar hukum dan pemerintahan, manusia dan lingkungan, pengaruh budaya asing terhadap kebudayaan sejarah perjuangan bangsa, perekonomian, dan pembangunan nasional Indonesia.
Perseroan Terbatas Konsep "perseroan terbatas" merupakan konsep yang
paling populer dalam ekonomi, yang mendasarkan kepemilikan dan tanggung
jawab pada sejumlah saham, dan sepenuhnya diakui sebagai badan hukum.
Terdapat ...
