Introduction to management accounting
著者
書誌事項
Introduction to management accounting
（Prentice-Hall series in accounting）
Prentice Hall, c1996
10th ed
- : [hbk]
- : pbk
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注記
Includes bibliographical references and index
内容説明・目次
- 巻冊次
-
: [hbk] ISBN 9780132055352
内容説明
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.
目次
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.
- 巻冊次
-
: pbk ISBN 9780132136389
内容説明
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.
目次
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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