Managerial accounting for libraries & other not-for-profit organizations / G. Stevenson Smith
出版項
Chicago : American Library Association, 2002
版本
2nd ed
說明
xi, 288 p. : ill. ; 23 cm
附註
Includes bibliographical references and index
Introduction to nonprofit managerial accounting -- Cost concepts and decision making -- Responsibility accounting and methods of managerial cost control -- Activity-based accounting and management -- Budgeting and standard cost analysis -- Life cycle costing -- Selected managerial decision-making techniques -- Leasing: issues and analysis -- Performance analysis: evaluation of Administrators -- Appendixes: Methods of accounting used in libraries -- Time value of money concepts and discounted cash flows -- Solutions to chapter excercises
