Management accounting for business decisions [2 ed.] 9781861527707, 1861527705

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Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»

Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»

Ñåðèÿ «Çàðóáåæíûé ó÷åáíèê»

ÓÏÐÀÂËÅÍ×ÅÑÊÈÉ Ó×ÅÒ ÄËß

ÁÈÇÍÅÑ-ÐÅØÅÍÈÉ

Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»

SECOND EDITION

Management Accounting for Business Decisions

Colin Drury

Australia • Canada • Mexico • Singapore • Japan • United Kingdom • United States

Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»

Ê. ÄÐÓÐÈ

ÓÏÐÀÂËÅÍ×ÅÑÊÈÉ Ó×ÅÒ ÄËß

ÁÈÇÍÅÑ-ÐÅØÅÍÈÉ Ðåêîìåíäîâàíî Ó÷åáíî-ìåòîäè÷åñêèì öåíòðîì «Ïðîôåññèîíàëüíûé ó÷åáíèê» â êà÷åñòâå ó÷åáíèêà äëÿ ñòóäåíòîâ âûñøèõ ó÷åáíûõ çàâåäåíèé

Ìîñêâà



2015

Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»

ÓÄÊ 657.1(075.8) ÁÁÊ 65.052ÿ73 Ä76 Ð å ö å í ç å í ò û: ä-ð ýêîí. íàóê, ïðîô. ß.Â. Ñîêîëîâ; ä-ð ýêîí. íàóê, ïðîô. Ì.À. Âàõðóøèíà; êàíä. ýêîí. íàóê, ïðîô. Ò.Ï. Êàðïîâà

Ãëàâíûé ðåäàêòîð èçäàòåëüñòâà äîêòîð ýêîíîìè÷åñêèõ íàóê Í.Ä. Ýðèàøâèëè

Ä76

Äðóðè Ê. Óïðàâëåí÷åñêèé ó÷åò äëÿ áèçíåñ-ðåøåíèé: Ó÷åáíèê /Ïåð. ñ àíãë. — Ì.: ÞÍÈÒÈ-ÄÀÍÀ, 2015. — 655 ñ. — (Ñåðèÿ «Çàðóáåæíûé ó÷åáíèê»). ISBN 1-86152-770-5 (àíãë.) ISBN 5-238-00580-6 (ðóññê.) Êíèãà èçâåñòíîãî áðèòàíñêîãî ýêîíîìèñòà Ê. Äðóðè — ââîäíûé êóðñ â òåîðèþ è ïðàêòèêó óïðàâëåí÷åñêîãî ó÷åòà. Ðàññìàòðèâàþòñÿ ñïîñîáû ïðåäñòàâëåíèÿ ó÷åòíîé èíôîðìàöèè, ïðîöåññ òðàíñôîðìàöèè öåëåé è çàäà÷ îðãàíèçàöèè â êîíêðåòíûå âèäû äåÿòåëüíîñòè è òðåáóåìûå äëÿ ýòîãî ðåñóðñû. Îïèñûâàþòñÿ ñèñòåìû óïðàâëåí÷åñêîãî êîíòðîëÿ, ïðèíöèïû èçìåðåíèÿ ïîêàçàòåëåé ôóíêöèîíèðîâàíèÿ ðàçëè÷íûõ ñåãìåíòîâ îðãàíèçàöèè. Óäåëÿåòñÿ âíèìàíèå âñåñòîðîííåìó óïðàâëåíèþ çàòðàòàìè, à òàêæå ñòðàòåãè÷åñêîìó óïðàâëåí÷åñêîìó ó÷åòó. Òåîðåòè÷åñêèé ìàòåðèàë äîïîëíÿåòñÿ ìíîãî÷èñëåííûìè èëëþñòðàöèÿìè èç ðåàëüíîé æèçíè ñîâðåìåííîãî áèçíåñà. Ýòîé êíèãå, êàê ðàíåå è äðóãèì êíèãàì Ê. Äðóðè, íåñîìíåííî, áóäåò ñîïóòñòâîâàòü óñïåõ â Ðîññèè. Äëÿ ïðåïîäàâàòåëåé è ñòóäåíòîâ âóçîâ, ðóêîâîäèòåëåé ïðåäïðèÿòèé, ýêîíîìèñòîâ, áóõãàëòåðîâ, à òàêæå äëÿ ñïåöèàëèñòîâ êîíñàëòèíãîâûõ àãåíòñòâ. ÁÁÊ 65.052ÿ73

ISBN 1-86152-770-5 (àíãë.) ISBN 5-238-00580-6 (ðóññê.)

Management Accounting for Business Decisions, 2nd Edition, by Colin Drury Copyright ©2001 Colin Drury All rights reserved by Thomson 2002. The text of this publication, or any part thereof, may not be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, storage in an information retrieval system, or otherwise, without prior permission of the publisher. © ÈÇÄÀÒÅËÜÑÒÂÎ ÞÍÈÒÈ-ÄÀÍÀ, ïåðåâîä, îôîðìëåíèå, 2003

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