INTR MANAGEMNT ACCTNG 1-17

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  • 版 次:1
  • 页 数:770
  • 字 数:
  • 印刷时间:2010年07月01日
  • 开 本:大16开
  • 纸 张:胶版纸
  • 包 装:平装
  • 是否套装:否
  • 国际标准书号ISBN:9780138000929
作者:Charles T. Horngren, Gary L. Sundem, William O. Stratton 著出版社: 出版时间:2010年07月 
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.
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

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