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Akuntansi manajemen adalah cabang dari akuntansi yang fokus pada pengumpulan, analisis, interpretasi, dan penggunaan informasi keuangan untuk membantu manajer membuat keputusan yang lebih baik dalam menjalankan organisasi atau perusahaan. Tujuan utama akuntansi manajemen adalah menyediakan informasi yang relevan, akurat, dan tepat waktu kepada pihak-pihak manajerial untuk mendukung proses pengambilan keputusan. Buku Berjudul “Akuntansi manajemen” ini menghadirkan berbagai sudut pandang beserta Penerapan konsep-konsep akuntansi manajemen yang cukup komprehensif. Materi yang dihadirkan terkait tentang analisis biaya, perencanaan anggaran, pengendalian kinerja, hingga evaluasi investasi. An...
"Buku Akuntansi Keuangan Lanjutan" membawa pembaca ke tingkat yang lebih mendalam dalam pemahaman akuntansi keuangan. Buku ini menggali konsep-konsep yang lebih kompleks dan mendetail, serta mengeksplorasi berbagai standar akuntansi Penggabungan usaha, Laporan keuangan konsolidasi, Konsolidasi periode akuisisi dan Transaksi persediaan perusahaan. Pembaca akan dibimbing melalui pemahaman yang lebih mendalam tentang topik-topik seperti transaksi obligasi antar perusahaan, Saham preferen perusahaan anak dan laba per saham, joint venture, dan topik-topik khusus lainnya yang relevan dengan perusahaan-perusahaan besar atau perusahaan multinasional. Buku ini juga menyoroti isu-isu kontemporer dalam Akuntansi multinasional transaksi mata uang asing, implementasi teknologi baru dalam pelaporan keuangan, Pembentukan persekutuan, dan Entitas nirlaba para profesional akuntansi. Dengan menggabungkan teori dengan studi kasus praktis, buku ini memungkinkan pembaca untuk mengembangkan pemahaman yang lebih komprehensif tentang akuntansi keuangan lanjutan dan meningkatkan keterampilan analitis dan evaluatif mereka dalam menangani isu-isu kompleks dalam lingkungan bisnis yang terus berkembang.
Buku berjudul “Akuntansi Biaya” ini ditulis oleh dosen dan praktisi dibidangnya dengan mengetengahkan konsep-konsep tentang Konsep dasar akuntansi biaya, Jenis dan akumulasi biaya, Perhitungan biaya berdasarkan pesanan, Perhitungan biaya berdasarkan proses, Perlakuan sisa bahan, produk cacat dan produk rusak, Perhitungan biaya produk gabungan dan produk sampingan, Biaya bahan, Biaya tenaga kerja, Penentuan tarif biaya overhead pabrik, Departemenisasi biaya overhead pabrik, Just in time, serta Perhitungan biaya berdasarkan aktivitas.
Books on intercultural communication are rarely written with an intercultural readership in mind. In contrast, this multinational team of authors has put together an introduction to communicating across cultures that uses examples and case studies from around the world. The book further covers essential new topics, including international conflict, social networking, migration, and the effects technology and mass media play in the globalization of communication. Written to be accessible for international students too, this text situates communication theory in a truly global perspective. Each chapter brings to life the links between theory and practice and between the global and the local, i...
This reference work provides comprehensive information about the bioactive molecules presented in our daily food and their effect on the physical and mental state of our body. Although the concept of functional food is new, the consumption of selected food to attain a specific effect existed already in ancient civilizations, namely of China and India. Consumers are now more attentive to food quality, safety and health benefits, and the food industry is led to develop processed- and packaged-food, particularly in terms of calories, quality, nutritional value and bioactive molecules. This book covers the entire range of bioactive molecules presented in daily food, such as carbohydrates, protei...
An integrated and modern approach to auditing. Auditing, Assurance Services and Ethics by Arens presents an integrated concepts approach that shows students the auditing process from start to finish and encourages critical thinking. Engaging, integrated case studies, extended coverage of key issues and fresh four-colour internals ensure that Arens is the most relevant and comprehensive resource for auditing students available today. The new 9th edition incorporates recently issued auditing standards and developments in legislation.
The purpose of this paper is to empirically determine the effects of political instability on economic growth. Using the system-GMM estimator for linear dynamic panel data models on a sample covering up to 169 countries, and 5-year periods from 1960 to 2004, we find that higher degrees of political instability are associated with lower growth rates of GDP per capita. Regarding the channels of transmission, we find that political instability adversely affects growth by lowering the rates of productivity growth and, to a smaller degree, physical and human capital accumulation. Finally, economic freedom and ethnic homogeneity are beneficial to growth, while democracy may have a small negative effect.
The second edition of this practical guide offers a comprehensive summary of the most important and most immediate therapeutic approaches in the assessment and treatment of burn injuries. Taking into account age-specific needs in pediatric, adult, and elderly burn patients, several chapters on key issues – such as pre-hospital treatment, wound care and infection control, burn nursing, critical care, burn reconstructive surgery and rehabilitation for burn victims – have now been updated. In addition, the book has been supplemented with the latest information on fluid resuscitation, organ support for burn patients, necrotizing soft tissue infections, and TEN/SJS. Written in a concise manner, the updated edition of this book provides essential guidelines for optimal care to improve patient outcomes, and thus will be a valuable reference resource for physicians, surgeons, residents, nurses, and other burn care providers.
Offering coverage of the entire audit process, this text takes the reader through each audit cycle. It then shows how each step relates to the process as a whole. The book is completely oriented to non-complex computerized accounting systems rather than manual ones.
Forest landscape restoration (FLR) requires a long-term commitment from a range of stakeholders to plan the restoration initiative collaboratively and see it through successfully. This is only possible when the people involved – whether they are landholde