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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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