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DC Field | Value | Language |
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dc.date.accessioned | 2017-08-01T05:51:59Z | - |
dc.date.available | 2017-08-01T05:51:59Z | - |
dc.date.issued | 1982 | - |
dc.identifier.citation | Micallef, J. (1982). Accounting techniques in business management. Hyphen, 3(3), 135-140 | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/20857 | - |
dc.description.abstract | Though accounting is not the whole of control accounting records provide most of the data, their advantage being that facts of great diversity can be represented in the common denominator of money. From its accounts management acquaints itself with the financial position of the business and gauges the amount of any profit made. Accountants have always been the historians of the business, but today they are much more, dealing with the financial :and illegal complications of investments, taxation, the granting of credit, and the prevention of error and fraud. Management accounting is described as a system of standards, orders, records and reports. Facts emerge from reports on current operations, revealing deviations, leading swiftly to investigation and remedy. Where traditional accounting emphasizes the analysis of transactions, management accounting is concerned with the detection land isolation of areas of special difficulty and with the diagnosis of emerging trends. Top executives are bound to use forecasts and budgets extensively. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Upper Secondary School Valletta | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Managerial accounting | en_GB |
dc.subject | Responsibility accounting | en_GB |
dc.subject | Industrial management | en_GB |
dc.subject | Accounting | en_GB |
dc.title | Accounting techniques in business management | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.publication.title | Hyphen | en_GB |
dc.contributor.creator2 | Micallef, Joseph | - |
Appears in Collections: | Hyphen, Volume 3, No. 3 (1982) Hyphen, Volume 3, No. 3 (1982) |
Files in This Item:
File | Description | Size | Format | |
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Accounting Techniques in Business Management.pdf | 407.63 kB | Adobe PDF | View/Open |
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