Introduction to Management Accounting
Autor Charles T. Horngren, Gary L. Sundem, William O. Stratton, Dave Burgstahler, Jeff Schatzbergen Limba Engleză Hardback – 31 mai 2010
An essential tool for understanding how to make effective economic decisions.
In today’s troubled economy, it’s important to show students how managerial decisions can affect business costs. Introduction to Management Accounting helps to enhance students’ ability to make effective economic decisions by encouraging them to understand the inner-workings of the concepts, rather than solely focusing on technique memorization. Overall, this text describes both theory and common practices in a way that will help students produce information that’s useful in day-to-day decision-making.
The fifteenth edition includes new and revised material on real-businesses and ethics.
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Specificații
ISBN-13: 9781408263327
ISBN-10: 1408263327
Dimensiuni: 220 x 275 x 33 mm
Greutate: 1.59 kg
Ediția:1
Editura: Prentice-Hall
Locul publicării:Harlow, United Kingdom
ISBN-10: 1408263327
Dimensiuni: 220 x 275 x 33 mm
Greutate: 1.59 kg
Ediția:1
Editura: Prentice-Hall
Locul publicării:Harlow, United Kingdom
Cuprins
Part 1 Focus on Decision Making
1 Managerial Accounting, the Business Organization, and Professional Ethics
2 Introduction to Cost Behavior and Cost-Volume Relationships
3 Measurement of Cost Behavior
4 Cost Management Systems and Activity-Based Costing
5 Relevant Information for Decision Making with a Focus on Pricing Decisions
6 Relevant Information for Decision Making with a Focus on Operational Decisions
Part 2 Accounting for Planning and Control
7 Introduction to Budgets and Preparing the Master Budget
8 Flexible Budgets and Variance Analysis
9 Management Control Systems and Responsibility Accounting
10 Management Control in Decentralized Organizations
Part 3 Capital Budgeting
11 Capital Budgeting
Part 4 Product Costing
12 Cost Allocation
13 Accounting for Overhead Costs
14 Job-Costing and Process-Costing Systems
Part 5 Basic Financial Accounting
15 Basic Accounting: Concepts, Techniques, and Conventions
16 Understanding Corporate Annual Reports: Basic Financial Statements
17 Understanding and Analyzing Consolidated Financial Statements
1 Managerial Accounting, the Business Organization, and Professional Ethics
2 Introduction to Cost Behavior and Cost-Volume Relationships
3 Measurement of Cost Behavior
4 Cost Management Systems and Activity-Based Costing
5 Relevant Information for Decision Making with a Focus on Pricing Decisions
6 Relevant Information for Decision Making with a Focus on Operational Decisions
Part 2 Accounting for Planning and Control
7 Introduction to Budgets and Preparing the Master Budget
8 Flexible Budgets and Variance Analysis
9 Management Control Systems and Responsibility Accounting
10 Management Control in Decentralized Organizations
Part 3 Capital Budgeting
11 Capital Budgeting
Part 4 Product Costing
12 Cost Allocation
13 Accounting for Overhead Costs
14 Job-Costing and Process-Costing Systems
Part 5 Basic Financial Accounting
15 Basic Accounting: Concepts, Techniques, and Conventions
16 Understanding Corporate Annual Reports: Basic Financial Statements
17 Understanding and Analyzing Consolidated Financial Statements
Caracteristici
Understanding Why: Most managers would likely agree that understanding concepts is more important than memorizing techniques. This text focuses on why companies use various techniques, rather than have students blindly apply the concepts.
Seeing the concepts in many areas of the field: All business sectors discussed. The concepts found in this text do not solely apply to large corporations, which is why nonprofit, retail, wholesale, service, selling, manufacturing, and administrative situations are addressed throughout.
Presenting the basics up-front: The core concepts and principles are explained in the first few chapters and are then revisited, where applicable, at more complex levels throughout the remainder of the text. Covering the fundamental concepts in the first few chapters helps to equip students with a foundation that they can use to apply to the more challenging material.
Taking out the guesswork: Real-world business examples are provided so that students don’t have to imagine how techniques will work in today’s businesses. These examples—which are drawn from actual companies that students know and trust such as Starbucks, Boeing, AT&T, McDonald’s, and Microsoft—are presented with relevant subject matter, clearly and accessibly, throughout the text.
Tailoring the material to your course structure: Two different versions of the text
Learning in progression: Concepts that build. This text begins by presenting material that helps students answer the question: “How will my decisions affect the costs and revenues of the organization?” The text then progresses to answering more complex questions such as: “What is the most appropriate cost-management system for the company?” “What products or services should we emphasize?” “What do our budget variances mean?”
Seeing the concepts in many areas of the field: All business sectors discussed. The concepts found in this text do not solely apply to large corporations, which is why nonprofit, retail, wholesale, service, selling, manufacturing, and administrative situations are addressed throughout.
Presenting the basics up-front: The core concepts and principles are explained in the first few chapters and are then revisited, where applicable, at more complex levels throughout the remainder of the text. Covering the fundamental concepts in the first few chapters helps to equip students with a foundation that they can use to apply to the more challenging material.
Taking out the guesswork: Real-world business examples are provided so that students don’t have to imagine how techniques will work in today’s businesses. These examples—which are drawn from actual companies that students know and trust such as Starbucks, Boeing, AT&T, McDonald’s, and Microsoft—are presented with relevant subject matter, clearly and accessibly, throughout the text.
Tailoring the material to your course structure: Two different versions of the text
- Introduction to Management Accounting, 15e (Chapters 1–14), provides a concise treatment of management accounting topics suitable for a one-term course.
- Introduction to Management Accounting, 15e (Chapters 1–17), includes three financial accounting chapters in addition to the fourteen management accounting chapters. This version is especially suited for continuing education or MBA courses where students need to learn financial and management accounting in a one-term course. The financial accounting chapters also provide material for any student who may need a financial accounting review.
Learning in progression: Concepts that build. This text begins by presenting material that helps students answer the question: “How will my decisions affect the costs and revenues of the organization?” The text then progresses to answering more complex questions such as: “What is the most appropriate cost-management system for the company?” “What products or services should we emphasize?” “What do our budget variances mean?”
Caracteristici noi
NEW! Helping students have more “I Get It!” Moments: MyAccountingLab. This text is integrated with MyAccountingLab—Pearson’s web-based, tutorial and assessment software for accounting that not only gives students more "I Get It!" moments, but gives instructors the flexibility to make technology an integral part of their course. The problems available in MyAccountingLab are mapped to each of chapter’s learning goals in Introduction to Management Accounting, helping students focus their practice on the most important concepts in the text. Visit www.myaccountinglab.com for more information.
Provide insight into the operations of well-known organizations: New and revised Business First boxes. The companies that are featured in these Business First boxes include:
Show the importance of ethics: Increased coverage of ethics, including an ethics problem in each chapter’s assignment material, can be found in this edition.
Provide fresh, new examples: Many new and significantly revised exercises and problems can be found in this edition’s end-of-chapter material.
Provide insight into the operations of well-known organizations: New and revised Business First boxes. The companies that are featured in these Business First boxes include:
- Microsoft
- General Electric
- Southwest Airlines
- Harley-Davidson
- Nortel Networks
- Harvard University
- Starbucks
- Boeing
- US Airways
- McDonald’s
- Nike
- Dell
Show the importance of ethics: Increased coverage of ethics, including an ethics problem in each chapter’s assignment material, can be found in this edition.
Provide fresh, new examples: Many new and significantly revised exercises and problems can be found in this edition’s end-of-chapter material.