Introduction to Management AccountingNew edition of a text that introduces the theory and practice of management accounting. With a focus on planning and control decisions, it deals with nonprofit, retail, wholesale, selling, administrative situations, and manufacturing. The 19 chapters cover decision making, accounting for planning an |
Contents
Preface | xix |
FOCUS ON DECISION MAKING PART ONE 1 Managerial Accounting the Business Organization | 2 |
The Management Process and Accounting | 9 |
Copyright | |
42 other sections not shown
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Common terms and phrases
ABC system absorption costing accounting system activities activity-based costing actual amount analysis annual assets Assume average balance sheet break-even point capital cash flows changes company's Compute contribution margin conversion costs cost behavior cost driver cost-driver costing system customers CVP analysis decisions depreciation direct labor direct materials Division dollars effects employees equipment equity evaluate example Exhibit Explain factory overhead FIFO financial statements fixed costs fixed expenses flexible budget gross margin identify income statement income taxes increase investment liabilities LIFO machine hours management accounting manufacturing costs master budget measure method million month net income operating income organization patient-days performance planning predicted present value product costs purchase relevant Required Required revenue salaries selling and administrative selling price sold standard stockholders Suppose target tion total cost transactions transfer price unit costs value chain variable costs volume