000			02082nam a2200229Ia 4500
003			NULRC
005			20250520100555.0
008			250520s9999 xx 000 0 und d
020			_a256032610
040			_cNULRC
050			_aHF 5635 .G37 1985
100			_aGarrison, Ray H. _eauthor
245		0	_aManagerial accounting : _bconcepts for planning, control, decision making / _cRay H. Garrison
250			_aFourth Edition
260			_aPlano, Texas : _bBusiness Publications, Inc., _cc1985
300			_axvii, 814 pages : _bcolor illustrations ; _c24 cm.
504			_aIncludes index.
505			_aPart 1. Managerial Accounting Fundamental -- Part 2. Uses of Managerial Accounting Data -- Part 3. Selected Topics for Further Study.
520			_aThis text is designed for a one-term course in managerial accounting for use by students who have already completed one or two terms of basic financial accounting. The emphasis of Managerial Accounting is on uses of accounting data internally by managers in directing the affairs of business and nonbusiness organizations. Managers need information in order to carry out three essential functions in an organization: (1) to plan operations; (2) to control activities; and (3) to make decisions. The purpose of Managerial Accounting is to show what kinds of information the manager needs, where this information can be obtained, and how this information is used in carrying out these essential functions. The book has a "top-down" focus in that it looks at accounting data through the eyes of those who must use the data in the management of an enterprise. Looking at accounting data from this perspective allows several things to be accomplished with the book. First, it helps students to realize that accounting data are a means rather than an end. Second, it provides a unifying base on which to build concepts. And third, it permits the instructor to portray the internal accountant in his or her true role that of a key participant in the basic functions of management.
650			_aMANAGERIAL ACCOUNTING
942			_2lcc _cBK
999			_c8323 _d8323