Introduction to Management Accounting

by Horngren, Charles T.; Sundem, Gary L.; Stratton, William O.

• ISBN13: 9780132726832
• ISBN10: 0132726831
• Edition: 11th
• Format: Hardcover
• Copyright: 1998-07-01
• Publisher: Pearson College Div

Summary

Introduction to Management Accounting emphasizes the notion that "You need to understand the business first, before you can understand the accounting of business." It features real-world, chapter-opening vignettes, numerous problems using real companies and international companies--and represents nonprofit, retail, wholesale, selling, and administrative situations as well as manufacturing. This book also provides management accounting Internet resources.

Table of Contents

Preface	xxi
PART ONE FOCUS ON DECISION MAKING	2	(246)
1 Managerial Accounting and the Business Organization	2	(36)
2 Introduction to Cost Behavior and Cost-Volume Relationships	38	(42)
3 Measurement of Cost Behavior	80	(42)
4 Cost Management Systems and Activity-Based Costing	122	(42)
5 Relevant Information and Decision Making: Marketing Decisions	164	(48)
6 Relevant Information and Decision Making: Production Decisions	212	(36)
PART TWO ACCOUNTING FOR PLANNING AND CONTROL	248	(156)
7 The Master Budget	248	(38)
8 Flexible Budgets and Variance Analysis	286	(40)
9 Management Control Systems and Responsibility Accounting	326	(38)
10 Management Control in Decentralized Organizations	364	(40)
PART THREE CAPITAL BUDGETING	404	(48)
11 Capital Budgeting	404	(48)
PART FOUR PRODUCT COSTING	452	(158)
12 Cost Allocation and Activity-Based Costing	452	(46)
13 Job-Costing Systems	498	(36)
14 Process-Costing Systems	534	(34)
15 Overhead Application: Variable and Absorption Costing	568	(42)
PART FIVE BASIC FINANCIAL ACCOUNTING	610
16 Basic Accounting: Concepts, Techniques, and Conventions	610	(42)
17 Understanding Corporate Annual Reports: Basic Financial Statements	652	(44)
18 More on Understanding Corporate Annual Reports	696	(40)
19 Difficulties in Measuring Net Income	736
APPENDIX A	A1
APPENDIX B	B1
GLOSSARY	G1
INDEX	I1