Introduction to management accounting
著者
書誌事項
Introduction to management accounting
（Charles T. Horngren series in accounting）
Pearson/Prentice Hall, Pearson Education International, c2005
13th ed
- international ed
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注記
"14th ed."--T.p. of international ed
Includes index
内容説明・目次
内容説明
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Horngren/Sundem/Stratton's best-selling texts emphasize decision-making throughout each chapter. Decision-making is introduced in the early text chapters and also appears in many of the text features: "Making Managerial Decisions" boxes, critical thinking exercises, and more. As always, students develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation.
Two text versions enable faculty to select a text that only covers management accounting concepts (Chs. 1-14) or one that includes three chapters of financial accounting review (Chs. 1-17). New OneKey provides the convenience of having all text resources in a single location and available in your choice of course management platform: BlackBoard, WebCT, and CourseCompass.
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目次
1. Managerial Accounting and the Business Organization.
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 and Decision-Making: Marketing Decisions.
6. Relevant Information and Decision-Making: Product Decisions.
7. The Master Budget.
8. Flexible Budget and Variance Analysis.
9. Management Control Systems and Responsibility Accounting.
10. Management Control in Decentralized Organizations.
11. Capital Budgeting.
12. Cost Allocation.
13. Job-Costing
14. Process-Costing Systems.
15. Overhead Application: Variable and Absorbtion Costing.
16. Basic Accounting Concepts, Techniques, and Conventions.
17. Understanding Corporate Annual Reports: Basic Financial Statements.
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