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For MBA-level managerial accounting courses. This Global Edition has been edited to include enhancements making it more relevant to students outside the United States 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. Overall, this text describes both theory and common practices in a way that will help students produce information that's useful in day-to-day decision-making.
I. 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 II. 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 III. CAPITAL BUDGETING 11. Capital Budgeting IV. PRODUCT COSTING 12. Cost Allocation 13. Accounting for Overhead Costs 14. Job-Costing and Process-Costing Systems V. 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
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- ID: 9780273790013
Global ed of 16th revised ed
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