Managerial Accounting: Creating Value in a Dynamic Business Environment w/PowerWeb/OLC, and Net Tutor card

by Hilton, Ronald W.

• ISBN13: 9780072936933
• ISBN10: 0072936932
• Edition: 6th
• Format: Hardcover
• Copyright: 2004-01-07
• Publisher: McGraw-Hill/Irwin

Summary

The emphasis of MANAGERIAL ACCOUNTING, 6e 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 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.

Table of Contents

Chapter 1 The Changing Role of Managerial Accounting in a Dynamic Business Environment

Chapter 2 Basic Cost Management Concepts and Accounting for Mass Customization Operations

Chapter 3 Product Costing and Cost Accumulation in a Batch Production Environment

Chapter 3 Appendix Activity-Based Costing: An Introduction

Chapter 4 Process Costing and Hybrid Product-Costing Systems

Chapter 4 Appendix Process Costing in Sequential Production Departments

Chapter 5 Activity-Based Costing and Cost Management Systems

Chapter 6 Activity-Based Management and Today's Advanced Manufacturing Environment

Chapter 7 Activity Analysis, Cost Behavior, and Cost Estimation

Chapter 7 Appendix Finding the Least-Squares Regression Estimates

Chapter 8 Cost-Volume-Profit Analysis

Chapter 8 Appendix Effect of Income Taxes

Chapter 9 Profit Planning, Activity-Based Budgeting, and e-Budgeting

Chapter 9 Appendix Inventory Management

Chapter 10 Standard Costing, Operational Performance Measures and the Balanced Scorecard

Chapter 10 Appendix Use of Standard Costs for Product Costing

Chapter 11 Flexible Budgeting and the Management of Overhead and Support Activity Costs

Chapter 11 Appendix A Standard Costs and Product Costing

Chapter 11 Appendix B Sales Variances

Chapter 12 Responsibility Accounting, Quality Control and Environmental Cost Management

Chapter 13 Investment Centers and Transfer Pricing

Chapter 14 Decision Making: Relevant Costs and Benefits

Chapter 14 Appendix Linear Programming

Chapter 15 Target Costing and Cost Analysis for Pricing Decisions

Chapter 16 Capital Expenditure Decisions

Chapter 16 Appendix A Future Value and Present Value Tables

Chapter 16 Appendix B Impact of Inflation

Chapter 17 Absorption, Variable and Throughput Costing

Chapter 17 Appendix Effect of the Volume Variance under Absorption and Variable Costing

Chapter 18 Allocation of Support Activity Costs and Joint Costs

Chapter 18 Appendix Reciprocal-Services Method

Appendix I Compound Interest and the Concept of Present Value

Appendix II References for Management Accountants: In Their Own Words