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  • ISBN:9780138000929
  • 作者:暂无作者
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  • 出版时间:2010-07
  • 页数:848
  • 价格:670.10
  • 纸张:胶版纸
  • 装帧:平装
  • 开本:大16开
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内容简介:

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.FeaturesUnderstanding 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 exampleswhich are drawn from actual companies that students know and trust such as Starbucks, Boeing, AT&T, McDonald's, and Microsoftare presented with relevant subject matter, clearly and accessibly, throughout 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


书籍目录:

PART 1 Focus on Decision Making

 Chapter 1 Managerial Accounting, the Business Organization, and Professional Ethics 2

 Chapter 2 Introduction to Cost Behavior and Cost-Volume Relationships

 Chapter 3 Measurement of Cost Behavior

 Chapter 4 Cost Management Systems and Activity-Based Costing

 Chapter 5 Relevant Information for Decision Making with a Focus on Pricing Decisions

 Chapter 6 Relevant Information for Decision Making with a Focus on Operational Decisions

PART2 Accounting for Planning and Control

 Chapter 7 Introduction to Budgets and Preparing the Master Budget

 Chapter 8 Flexible Budgets and Variance Analysis

 Chapter 9 Management Control Systems and Responsibility Accounting

 Chapter 10 Management Control in Decentralized Organizations

PART 3 Capital Budgeting

 Chapter 11 Capital Budgeting

PART4 Product Costing

 Chapter 12 Cost Allocation

 Chapter 13 Accounting for Overhead Costs

 Chapter 14 Job-Order Costing and Process-Costing Systems

PART 5 Basic Financial Accounting

 Chapter 15 Basic Accounting: Concepts, Techniques, and Conventions

 Chapter 16 Understanding Corporate Annual Reports: Basic Financial Statements

 Chapter 17 Understanding and Analyzing Consolidated Financial Statements

AppendixA Recommended Readings

Appendix B Fundamentals of Compound Interest and the Use of Present- Value Tables A5

Appendix C Excerpts from Form 10-K of Nike, Inc. All

Glindex G1

Photo Credits


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书籍介绍

For MBA-level managerial accounting courses. 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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