Introduction to Management Accounting: Chapters 1-15
Prentice Hall, 2001 - Managerial accounting - 671 pages
For courses in Introduction to Management Accounting. *Get refreshed with Horngren/Sundem/Stratton's Introduction to Management Accounting, Twelfth Edition. This best-selling text offers a relevant, real-world decision-making approach to management accounting. Students develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation. *An exceptionally strong pedagogy and supplements package and flexible structure provide instructors with great latitude in choosing various combinations of breadth and depth, theory and procedures, simplicity and complexity. *The Twelfth Edition now includes student-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.
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Focus on Decision Making Part One 1 Managerial Accounting the Business Organization
Introduction to Cost Behavior and CostVolume Relationships
Measurement of Cost Behavior
14 other sections not shown
ABC system accounting system activity-based costing activity-based management actual additional analysis annual assets Assume average break-even point company's Compute contribution margin conversion costs cost behavior cost driver cost function cost objective costing system customers CVP analysis decision department costs depreciation direct labor Direct materials Division dollars effects employees equipment evaluate example Exhibit expected Explain factory overhead fixed costs fixed expenses flexible budget gross margin identify income statement income taxes increase inventory investment machine hours management accounting manufacturing costs master budget measures method million month operating income opportunity cost organization output patient-days performance planning predicted present value product costs profit purchase regression analysis Required revenue salaries Schedule selling and administrative selling price sold Suppose target costing tion total cost transfer price unit costs value chain variable costs variable expenses variances volume