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.
81 pages matching variable expenses in this book
Results 1-3 of 81
What people are saying - Write a review
We haven't found any reviews in the usual places.
Focus on Decision Making Part One 1 Managerial Accounting the Business Organization 2 c
Introduction to Cost Behavior and CostVolume Relationships
Measurement of Cost Behavior
21 other sections not shown
ABC system accounting system activity-based costing activity-based management actual analysis annual Assume average break-even point changes company's Compute contribution margin conversion costs cost behavior cost driver cost function cost objective cost-driver activity costing system customers CVP analysis decision depreciation direct labor Direct materials Division dollars effects employees equipment evaluate example Exhibit expected Explain factory overhead fixed costs fixed expenses flexible budget flexible-budget variance 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 Portland Power predicted product costs profit purchases regression analysis Required revenue salaries Schedule selling and administrative selling price sold standard Suppose target costing total cost transfer price unit costs usage variances value chain variable costs variable expenses variable overhead volume