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内容简介:
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 memorization.
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.The fifteenth edition includes new and revised material on real-businesses and ethics.FeaturesUnderstanding Why: Most managers would likely agree that understanding concepts is more important than memorizing techniques.
This text focuses on why companies use various techniques, rather than have students blindly apply the concepts.Seeing the concepts in many areas of the field: All business sectors discussed.
The concepts found in this text do not solely apply to large corporations, which is why nonprofit, retail, wholesale, service, selling, manufacturing, and administrative situations are addressed throughout.
Presenting the basics up-front: The core concepts and principles are explained in the first few chapters and are then revisited, where applicable, at more complex levels throughout the remainder of the text.
Covering the fundamental concepts in the first few chapters helps to equip students with a foundation that they can use to apply to the more challenging material.
Taking out the guesswork: Real-world business examples are provided so that students don't have to imagine how techniques will work in today's businesses.
These exampleswhich are drawn from actual companies that students know and trust such as Starbucks, Boeing, AT&T, McDonald's, and Microsoftare presented with relevant subject matter, clearly and accessibly, throughout the text.
Learning in progression: Concepts that build. This text begins by presenting material that helps students answer the question: How will my decisions affect the costs and revenues of the organization?”
The text then progresses to answering more complex questions such as: What is the most appropriate cost-management system for the company?” What products or services should we emphasize?” “What do our budget variances mean
书籍目录:
PART 1 Focus on Decision Making
Chapter 1 Managerial Accounting, the Business Organization, and Professional Ethics 2
Chapter 2 Introduction to Cost Behavior and Cost-Volume Relationships
Chapter 3 Measurement of Cost Behavior
Chapter 4 Cost Management Systems and Activity-Based Costing
Chapter 5 Relevant Information for Decision Making with a Focus on Pricing Decisions
Chapter 6 Relevant Information for Decision Making with a Focus on Operational Decisions
PART2 Accounting for Planning and Control
Chapter 7 Introduction to Budgets and Preparing the Master Budget
Chapter 8 Flexible Budgets and Variance Analysis
Chapter 9 Management Control Systems and Responsibility Accounting
Chapter 10 Management Control in Decentralized Organizations
PART 3 Capital Budgeting
Chapter 11 Capital Budgeting
PART4 Product Costing
Chapter 12 Cost Allocation
Chapter 13 Accounting for Overhead Costs
Chapter 14 Job-Order Costing and Process-Costing Systems
PART 5 Basic Financial Accounting
Chapter 15 Basic Accounting: Concepts, Techniques, and Conventions
Chapter 16 Understanding Corporate Annual Reports: Basic Financial Statements
Chapter 17 Understanding and Analyzing Consolidated Financial Statements
AppendixA Recommended Readings
Appendix B Fundamentals of Compound Interest and the Use of Present- Value Tables A5
Appendix C Excerpts from Form 10-K of Nike, Inc. All
Glindex G1
Photo Credits
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书籍介绍
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 memorization. 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. The fifteenth edition includes new and revised material on real-businesses and ethics.
MyLab或是Mastering系列是在线作业系统。Access Code Card是在线作业系统的访问码,是老师和学生课堂之外网络互动及交流的平台,个人是无法使用这个平台的。请读者注意您购买的这个ISBN是不带Access Code Card的。
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