Managerial Accounting for Libraries and Other Not-for-Profit Organizations / Edition 1

Managerial Accounting for Libraries and Other Not-for-Profit Organizations / Edition 1

by G. Stevenson Smith
     
 

ISBN-10: 0838908209

ISBN-13: 9780838908204

Pub. Date: 05/01/2002

Publisher: American Library Association

The managerial accounting approach outlined in this guide focuses on accounting methods that fit libraries and other nonprofits, such as responsibility accounting, life cycle costing, and activity-based costing as an alternative to traditional cost reporting. Tools are provided for communicating financial information, controlling costs using long-term forecasting,…  See more details below

Overview

The managerial accounting approach outlined in this guide focuses on accounting methods that fit libraries and other nonprofits, such as responsibility accounting, life cycle costing, and activity-based costing as an alternative to traditional cost reporting. Tools are provided for communicating financial information, controlling costs using long-term forecasting, evaluating library services, and making informed technology purchases. New to this edition are current cost estimates, updated figures on areas such as break-even analysis, lease alternatives, and journal entries, and a glossary. Smith teaches accounting at West Virginia University. Annotation c. Book News, Inc.,Portland, OR

Product Details

ISBN-13:
9780838908204
Publisher:
American Library Association
Publication date:
05/01/2002
Edition description:
2ND
Pages:
204
Product dimensions:
6.00(w) x 9.20(h) x 0.80(d)

Table of Contents

Figures
1Introduction to Nonprofit Managerial Accounting1
2Cost Concepts and Decision Making12
3Responsibility Accounting and Methods of Managerial Cost Control29
4Activity-Based Accounting and Management57
5Budgeting and Standard Cost Analysis79
6Life Cycle Costing113
7Selected Managerial Decision-Making Techniques151
8Leasing: Issues and Analysis183
9Performance Analysis: The Evaluation of Administrators203
App. AThe Methods of Accounting Used in Libraries229
App. BTime Value of Money Concepts and Discounted Cash Flows235
App. C: Solutions to Chapter Exercises244
Glossary271
Index279

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