Introduction to Management Accounting
Prentice Hall, 2002 - Cost accounting - 789 pages
Get refreshed with Horngren/Sundem/Stratton's Introduction to Management Accounting, Twelfth Edition. This best-selling book offers a relevant, real-world decision-making approach to management accounting. Readers develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation. The Twelfth Edition now includes user-oriented real-world company examples such as Nantucket Nectars and McDonalds; new "Cognitive Exercises" and "Business First" boxes, new on-line courses and tutorial software package resources, and a new CD-ROM series, "Mastering Accounting." It emphasizes the notion that "You need to understand the business first, before you can understand the accounting of business." The first part of the book focuses on decision-making in business using accounting information -- which is then carried as a theme through the rest of the book. Examples are taken from nonprofit, retail, service, selling, and administrative situations as well as manufacturing.
64 pages matching income taxes in this book
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Accounting for Planning and Control
Management Control in Decentralized Organizations
26 other sections not shown
ABC system absorption costing accounting system activity activity-based costing activity-based management actual administrative expenses analysis annual Assume average break-even point company's Compute contribution margin conversion costs cost behavior cost driver cost function cost objective cost-driver costing system customers decision department costs depreciation direct labor Direct materials Division dollars effects employees equipment evaluate example Exhibit expected Explain factory overhead fixed costs fixed expenses fixed manufacturing flexible budget gross margin identify income statement income taxes increase inventory investment machine hours Management Accounting manufacturing costs master budget measure method million month operating income opportunity cost organization output patient-days performance planning predicted present value product costs profit purchase regression analysis revenue salaries selling and administrative selling price sold standard Suppose target costing tion total cost transfer price unit costs value chain variable costs variable expenses volume