Introduction to Management Accounting : Ch's 1-17

by Horngren, Charles T.; Sundem, Gary L.; Stratton, William O.; Burgstahler, Dave; Schatzberg, Jeff O.

• ISBN13: 9780136102656
• ISBN10: 0136102654
• Edition: 15th
• Format: Hardcover
• Copyright: 2010-03-11
• Publisher: Prentice Hall

Summary

This text describes both theory and common practices in a way that will help readers understand how to produce information thatrs"s useful in day-to-day decision-making. Managerial Accounting, the Business Organization, and Professional Ethics; Introduction to Cost Behavior and Cost-Volume Relationships; Measurement of Cost Behavior; Cost Management Systems and Activity-Based Costing; Relevant Information for Decision Making with a Focus on Pricing Decisions; Relevant Information for Decision Making with a Focus on Operational Decisions; Introduction to Budgets and Preparing the Master Budget; Flexible Budgets and Variance Analysis; Management Control Systems and Responsibility Accounting; Management Control in Decentralized Organizations; Capital Budgeting; Cost Allocation; Accounting for Overhead Costs; Job-Costing and Process-Costing Systems; Basic Accounting: Concepts, Techniques, and Conventions; Understanding Corporate Annual Reports: Basic Financial Statements; Understanding and Analyzing Consolidated Financial Statements For management professionals who would like to understand how to make effective economic decisions.

Table of Contents

Part 1  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  
Part 2  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  
Part 3  Capital Budgeting
11    Capital Budgeting  
Part 4  Product Costing
12    Cost Allocation  
13    Accounting for Overhead Costs
14    Job-Costing and Process-Costing Systems  
Part 5  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