Name: Introduction to Management Accounting von Charles T. Horngren
SKU: 9780132055352
Availability: OutOfStock

Introduction to Management Accounting Zusammenfassung

Introduction to Management Accounting Charles T. Horngren

This edition recognizes the current trends in management accounting and clearly presents the basic concepts and techniques. Although basic concepts in management accounting have not changed dramatically, the application of those concepts has been significantly influenced by a competitive world environment and significant changes in the cost accounting systems used by large companies and corporations. The focus of the text remains the understanding of costs and cost behavior and the use of cost information for planning and control decisions.

Inhaltsverzeichnis

I. FOCUS ON DECISION MAKING. 1. Perspective: Scorekeeping, Attention Directing, and Problem Solving. 2. Introduction to Cost Behavior and Cost-Volume Relationships. 3. Variations of Cost Behavior. 4. Introduction to Cost Management Systems. 5. Relevant Information and Decision Making: Marketing Decisions. 6. Relevant Information and Decision Making: Production Decisions. II. ACCOUNTING FOR PLANNING AND CONTROL. 7. The Master Budget: The Overall Plan. 8. Flexible Budgets and Standards for Control. 9. Management Control Systems and Responsibility Accounting. 10. Management Control in Decentralized Organizations. III. CAPITAL BUDGETING. 11. Capital Budgeting: An Introduction. 12. Capital Budgeting: Taxes and Inflation. IV. PRODUCT COSTING. 13. Cost Allocation and Activity-Based Costing. 14. Job-Costing Systems, Overhead Application, Service Industries. 15. Process-Costing Systems. 16. Overhead Application: Variable and Absorption Costing. V. BASIC FINANCIAL ACCOUNTING. 17. Basic Accounting: Concepts, Techniques, and Conventions. 18. Understanding Corporate Annual Reports: Basic Financial Statements. 19. More on Understanding Corporate Annual Reports. 20. Difficulties in Measuring Net Income. VI. APPENDIXES. A. Recommended Readings. B. Fundamentals of Compound Interest and the Use of Present Value Tables. Glossary. Index.

Zusätzliche Informationen

Sku

GOR003525487

ISBN 13

9780132055352

ISBN 10

013205535X

Titel

Introduction to Management Accounting Charles T. Horngren

Autor

Charles T. Horngren

Zustand

Gebraucht - Gut

Bindung

Gebundene Ausgabe

Verlag

Pearson Education (US)

Datum

19960213

Anzahl der Seiten

837

Preise

N/A

Begleitschreiben

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Hinweis

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