Introduction to Management Accounting Chapters 1-14

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

• ISBN13: 9780136102779
• ISBN10: 0136102778
• Edition: 15th
• Format: Hardcover
• Copyright: 2010-03-12
• Publisher: Prentice Hall

Summary

For undergraduate or 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.

This text describes both theory and common practices in a way that will help readers understand how to produce information that’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

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  
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  
11    Capital Budgeting  
12    Cost Allocation  
13    Accounting for Overhead Costs
14    Job-Costing and Process-Costing Systems