| 000 -LEADER |
|---|
| fixed length control field |
01872nam a2200253 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
vtls001934560 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
MY-SjTCS |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20200226121353.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
110218s1995 000 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0273634151 |
| 039 #9 - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE] |
|---|
| Level of rules in bibliographic description |
201406021156 |
| Level of effort used to assign nonsubject heading access points |
patrick |
| Level of effort used to assign subject headings |
201102181317 |
| Level of effort used to assign classification |
VLOAD |
| -- |
200407271917 |
| -- |
VLOAD |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.42 |
| Item number |
HAR |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Harper, W. M. |
| 9 (RLIN) |
969 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Cost and management accounting / |
| Statement of responsibility, etc. |
W.M. Harper |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
London : |
| Name of publisher, distributor, etc. |
Financial Times/Pitman Pub., |
| Date of publication, distribution, etc. |
1995 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
viii, 566 p. ; |
| Dimensions |
22 cm. |
| 440 #0 - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Frameworks |
| 9 (RLIN) |
100742 |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Preface. 1. Introduction. 2. Accounting mathematics. Pt. 1. Cost ascertainment. 3. Cost data. 4. Absorption costing. 5. Cost accounts. 6. Process costing. - Pt. 2. Decision making. 7. Decision making principles. 8. Cost behaviour. 9. Short-term decision making. 10. Marginal costing. 11. Pricing. 12. Long-term decision making. 13. Decision making : conclusion. - Pt. 3. Planning and control. 14. Control principles. 15. Control planning. 16. Variance analysis. 17. Managerial aspects of profit control. 18. Long-term planning and control. - Pt. 4. Performance analysis and behavioural aspects. 19. Performance analysis. 20. Behavioural aspects of management accounting. Appendices. - Index. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
This book covers all syllabuses relating to cost and management accounting apart from the 'higher' levels of the CIMA examinations. By encompassing both cost and management accounting in a single book, much of the overlapping between the two subjects (which really are only one subject, the distinction is purely historical) is eliminated and the whole of the subject starts at the bottom on the shop-floor and ends in the boardroom - Back cover. |
| 590 ## - LOCAL NOTE (RLIN) |
|---|
| Local note |
Accounting : 9706 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Cost accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Managerial accounting. |
| 920 ## - Programme |
|---|
| Programme |
CAL : 86025, 86026, 86027 |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) |
|---|
| Koha biblionumber |
181667 |
| Koha biblioitemnumber |
181667 |
