Managerial accounting : creating value in a dynamic business environment
著者
書誌事項
Managerial accounting : creating value in a dynamic business environment
McGraw-Hill Education, c2014
10th ed
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注記
Includes indexes
内容説明・目次
内容説明
The emphasis of Managerial Accounting, 10th edition is on teaching students to use accounting information to best manage an organization. In a practice Hilton pioneered in the first edition, each chapter is written around a realistic business or focus company that guides the reader through the topics of that chapter. Known for balanced examples of Service, Retail, Nonprofit and Manufacturing companies, Hilton/Platt offers a clear, engaging writing style that has been praised by instructors and students alike. As in previous editions, there is significant coverage of contemporary topics such as activity-based costing, target costing, the value chain, customer profitability analysis, and throughput costing while also including traditional topics such as job-order costing, budgeting and performance evaluation.
目次
Chapter 1 The Changing Role of Managerial Accounting in a Dynamic Business EnvironmentChapter 2 Basic Cost Management Concepts and Accounting for Mass Customization OperationsChapter 3 Product Costing and Cost Accumulation in a Batch Production EnvironmentChapter 3 Appendix Activity-Based Costing: An IntroductionChapter 4 Process Costing and Hybrid Product-Costing SystemsChapter 5 Activity-Based Costing and ManagementChapter 5 Appendix Just-in-Time Inventory and Production ManagementChapter 6 Activity Analysis, Cost Behavior, and Cost EstimationChapter 6 Appendix Least-Squares Regression Using Microsoft ExcelChapter 7 Cost-Volume-Profit AnalysisChapter 7 Appendix Effect of Income TaxesChapter 8 Variable Costing and the Costs of Quality and SustainabilityChapter 9 Financial Planning and Analysis: The Master BudgetChapter 10 Standard Costing and Analysis of Direct CostsChapter 10 Appendix Use of Standard Costs for Product CostingChapter 11 Flexible Budgeting and Analysis of Overhead CostsChapter 11 Appendix A Standard Costs and Product CostingChapter 11 Appendix B Sales VariancesChapter 12 Responsibility Accounting, Operational Performance Measures, and the Balanced ScorecardChapter 13 Investment Centers and Transfer PricingChapter 14 Decision Making: Relevant Costs and BenefitsChapter 14 Appendix Linear ProgrammingChapter 15 Target Costing and Cost Analysis for Pricing DecisionsChapter 16 Capital Expenditure DecisionsChapter 16 Appendix A Future Value and Present Value TablesChapter 16 Appendix B Impact of InflationChapter 17 Allocation of Support Activity Costs and Joint CostsChapter 17 Appendix Reciprocal-Services MethodAppendix I The Sarbanes-Oxley Act, Internal Controls, and Management AccountingAppendix II Compound Interest and the Concept of Present ValueAppendix III Inventory Management
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