Bibliographic Information

Introduction to management accounting

Charles T. Horngren, Gary L. Sundem, William O. Stratton

(Prentice-Hall series in accounting)

Prentice Hall, c1996

10th ed

  • : [hbk]
  • : pbk

Available at  / 49 libraries

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Note

Includes bibliographical references and index

Description and Table of Contents

Volume

: [hbk] ISBN 9780132055352

Description

This edition recognizes the current trends in management accounting and clearly presents the basic concepts and techniques. Although basic concepts in management accounting have not changed dramatically, the application of those concepts has been significantly influenced by a competitive world environment and significant changes in the cost accounting systems used by large companies and corporations. The focus of the text remains the understanding of costs and cost behavior and the use of cost information for planning and control decisions.

Table of Contents

I. FOCUS ON DECISION MAKING. 1. Perspective: Scorekeeping, Attention Directing, and Problem Solving. 2. Introduction to Cost Behavior and Cost-Volume Relationships. 3. Variations of Cost Behavior. 4. Introduction to Cost Management Systems. 5. Relevant Information and Decision Making: Marketing Decisions. 6. Relevant Information and Decision Making: Production Decisions. II. ACCOUNTING FOR PLANNING AND CONTROL. 7. The Master Budget: The Overall Plan. 8. Flexible Budgets and Standards for Control. 9. Management Control Systems and Responsibility Accounting. 10. Management Control in Decentralized Organizations. III. CAPITAL BUDGETING. 11. Capital Budgeting: An Introduction. 12. Capital Budgeting: Taxes and Inflation. IV. PRODUCT COSTING. 13. Cost Allocation and Activity-Based Costing. 14. Job-Costing Systems, Overhead Application, Service Industries. 15. Process-Costing Systems. 16. Overhead Application: Variable and Absorption Costing. V. BASIC FINANCIAL ACCOUNTING. 17. Basic Accounting: Concepts, Techniques, and Conventions. 18. Understanding Corporate Annual Reports: Basic Financial Statements. 19. More on Understanding Corporate Annual Reports. 20. Difficulties in Measuring Net Income. VI. APPENDIXES. A. Recommended Readings. B. Fundamentals of Compound Interest and the Use of Present Value Tables. Glossary. Index.
Volume

: pbk ISBN 9780132136389

Description

This edition recognizes the current trends in management accounting and presents the basic concepts and techniques. Although basic concepts in management accounting have not changed dramatically, the application of those concepts has been significantly influenced by a competitive world environment and significant changes in the cost accounting systems used by large companies and corporations. The focus of the text remains the understanding of costs and cost behaviour and the use of cost information for planning and control decisions. Coverage of modern trends in management accounting has been integrated into most of the chapters, all four financial accounting chapters (17-20) have been updated to reflect recent pronouncements and a four-colour design incorporates real business photos.

Table of Contents

FOCUS ON DECISION MAKING. Perspective: Scorekeeping, Attention Directing, and Problem Solving. Introduction to Cost Behavior and Cost-Volume Relationships. Variations of Cost Behaviour. Introduction to Cost Systems. Relevant Information and Decision Making: Marketing Decisions. Relevant Information and Decision Making: Production Decisions. ACCOUNTING FOR PLANNING AND CONTROL. The Master Budget: The Overall Plan. Flexible Budgets and Standards for Control. Management Control Systems and Responsibility Accounting. Management Control in Decentralized Organizations. CAPITAL BUDGETING. Capital Budgeting: An Introduction. Capital Budgeting: Taxes and Inflation. PRODUCT COSTING. Cost Allocation and Activity-Based Costing. Job-Costing Systems, Overhead Application, Service Industries. Process Costing Systems. Overhead Application: Variable and Absorption Costing. BASIC FINANCIAL ACCOUNTING. Basic Accounting: Concepts, Techniques, and Conventions. Understanding Corporate Annual Reports: Basic Financial Statements. More on Understanding Corporate Annual Reports. Difficulties in Measuring Net Income. APPENDICES. Recommended Readings. Fundamentals of Compound Interest and the Use of Present Value Tables.

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Details

  • NCID
    BA27836235
  • ISBN
    • 013205535X
    • 0132136384
  • LCCN
    95047169
  • Country Code
    us
  • Title Language Code
    eng
  • Text Language Code
    eng
  • Place of Publication
    Upper Saddle River, N.J.
  • Pages/Volumes
    xxii, 837 p.
  • Size
    26 cm
  • Classification
  • Subject Headings
  • Parent Bibliography ID
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