Introduction to management accounting
著者
書誌事項
Introduction to management accounting
Pearson Education, c2014
16th ed., global ed
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注記
Includes bibliographical references and indexes
内容説明・目次
内容説明
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 memorisation. 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.
目次
I. FOCUS ON DECISION MAKING
1. Managerial Accounting, the Business Organization, and Professional Ethics
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 for Decision Making with a Focus on Pricing Decisions
6. Relevant Information for Decision Making with a Focus on Operational Decisions
II. ACCOUNTING FOR PLANNING AND CONTROL
7. Introduction to Budgets and Preparing the Master Budget
8. Flexible Budgets and Variance Analysis
9. Management Control Systems and Responsibility Accounting
10. Management Control in Decentralized Organizations
III. CAPITAL BUDGETING
11. Capital Budgeting
IV. PRODUCT COSTING
12. Cost Allocation
13. Accounting for Overhead Costs
14. Job-Costing and Process-Costing Systems
V. BASIC FINANCIAL ACCOUNTING
15. Basic Accounting: Concepts, Techniques, and Conventions
16. Understanding Corporate Annual Reports: Basic Financial Statements
17. Understanding and Analyzing Consolidated Financial Statements
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