內容簡介
內容簡介 The goal of Managerial Accounting is to acquaint students of business with the fundamental tools of managerial decision making and to provide a context for understanding and reacting to the dramatic ways in which business is changing. The emphasis throughout the text is on using accounting information to help manage an organization, while explaining concepts in a way that students can relate to. They should not only be able to produce accounting information, but also understand how managers are likely to use and react to the information in a range of businesses.
產品目錄
產品目錄 Ch 1 The Changing Role of Managerial Accounting in a Dynamic Business EnvironmentCh 2 Basic Cost Management ConceptsCh 3 Product Costing and Cost Accumulation in a Batch Production EnvironmentCh 4 Process Costing and Hybrid Product-Costing SystemsCh 5 Activity-Based Costing and ManagementCh 6 Activity Analysis, Cost Behavior, and Cost EstimationCh 7 Cost-Volume-Profit AnalysisCh 8 Variable Costing and the Costs of Quality and SustainabilityCh 9 Financial Planning and Analysis: The Master BudgetCh10 Standard Costing and Analysis of Direct CostsCh11 Flexible Budgeting and Analysis of Overhead CostsCh12 Responsibility Accounting, Operational Performance Measures, and the Balanced ScorecardCh13 Investment Centers and Transfer PricingCh14 Decision Making: Relevant Costs and BenefitsCh15 Target Costing and Cost Analysis for Pricing DecisionsCh16 Capital Expenditure DecisionsCh17 Allocation of Support Activity Costs and Joint CostsAPPENDIX I: The Sarbanes-Oxley Act, Internal Controls, and Management AccountingAPPENDIX II: Compound Interest and the Concept of Present ValueAPPENDIX III: Inventory Management