Cornerstones of Managerial Accounting

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Cengage Learning, Nov 6, 2008 - Business & Economics - 768 pages
2 Reviews
CORNERSTONES OF MANAGERIAL ACCOUNTING, 3E, gives students a strong foundation of core managerial accounting concepts in an efficient and relevant way. The unique Cornerstones pedagogy is at the heart of this text, providing consistent step-by-step examples to help students solve fundamental calculations. Cornerstones promises better results in the classroom as students leave the course with a richer understanding of the business environment.
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User Review  - ssimon2000 - LibraryThing

Worst textbook so far in my MBA program at Southern Nazarene University. Really glad to be done with this one! Read full review

Contents

About the Authors
1
Introduction to Managerial Accounting
2
Basic Managerial Accounting Concepts
26
Cost Behavior
66
CostVolumeProfit Analysis A Managerial Planning Tool
114
JobOrder Costing
164
Process Costing
220
ActivityBased Costing and Management
272
Flexible Budgets and Overhead Analysis
460
Performance Evaluation and Decentralization
506
ShortRun Decision Making Relevant Costing
554
Capital Investment Decisions
600
Statement of Cash Flows
648
Financial Statement Analysis
688
Glossary
731
Check Figures
739

Absorption and Variable Costing and Inventory Management
330
Profit Planning
368
Standard Costing A Managerial Control Tool
416

Common terms and phrases

About the author (2008)

Maryanne M. Mowen is Associate Professor Emerita of Accounting at Oklahoma State University. She currently teaches online classes in cost and management accounting for Oklahoma State University. She received her Ph.D. from Arizona State University. She brings an interdisciplinary perspective to teaching and writing in cost and management accounting, with degrees in history and economics. She has taught classes in ethics and the impact of the Sarbanes-Oxley Act on accountants. Her scholarly research is in the areas of management accounting, behavioral decision theory, and compliance with the Sarbanes-Oxley Act. She has published articles in journals such as DECISION SCIENCE, THE JOURNAL OF ECONOMICS AND PSYCHOLOGY, and THE JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH. Dr. Mowen has served as a consultant to mid-sized and Fortune 100 companies and works with corporate controllers on management accounting issues. She is a member of the Northern New Mexico chapter of SCORE and serves as a counselor, assisting small and start-up businesses. Outside the classroom, she enjoys hiking, traveling, reading mysteries, and working crossword puzzles.

Don R. Hansen is Arthur Andersen Professor of Accounting and a Regents Service Professor at Oklahoma State University. He received his Ph.D. from the University of Arizona in 1977. He has an undergraduate degree in mathematics from Brigham Young University. His research interests include activity-based costing and mathematical modeling. He has published articles in both accounting and engineering journals including THE ACCOUNTING REVIEW, THE JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, ACCOUNTING HORIZONS, and IIE TRANSACTIONS. He has served on the editorial board of THE ACCOUNTING REVIEW. His outside interests include family, church activities, reading, movies, and watching sports.

Dr. Dan L. Heitger is Professor of Accounting and Co-Director of the Center for Business Excellence at Miami University. He received his Ph.D. from Michigan State University and his undergraduate degree in accounting from Indiana University. He actively works with executives and students of all levels in developing and teaching courses in managerial and cost accounting, business sustainability, risk management and business reporting. He co-founded an organization that provides executive education for large international organizations. His interactions with business professionals, through executive education and the Center, allow him to bring a current and real-world perspective to his writing. His published research focuses on managerial accounting and risk management issues and has appeared in Harvard Business Review, Behavioral Research in Accounting, Accounting Horizons, Issues in Accounting Education, Journal of Accountancy, and Management Accounting Quarterly. His outside interests include hiking with his family in the National Park system.

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