Introduction to Management AccountingThis revised text is intended for undergraduate and MBA-level courses in management accounting. It has been updated to reflect changes in technology and trends. |
Contents
FOCUS ON DECISION MAKING PART ONE 1 Managerial Accounting and the Business Organization | 2 |
Basic | 17 |
Introduction to Cost Behavior and CostVolume Relationships | 38 |
Copyright | |
42 other sections not shown
Other editions - View all
Introduction to Management Accounting Charles T. Horngren,Gary L. Sundem,William O. Stratton No preview available - 1999 |
Introduction to Management Accounting Charles T. Horngren,Gary L. Sundem,William O. Stratton No preview available - 1999 |
Common terms and phrases
accounting system activity-based costing activity-based management actual analysis annual Assume average break-even point changes chapter company's Compute contribution margin conversion costs cost behavior cost driver cost function cost objective cost-driver activity costing system customers CVP analysis decisions department costs depreciation direct labor direct materials Division dollars effects employees equipment evaluation example Exhibit expected Explain factory overhead fixed costs fixed expenses flexible budget flexible-budget variances goals gross margin identified income statement income taxes increase inputs inventory investment machine management accounting management control system manufacturing costs master budget method million month net present value operating income opportunity cost organization output patient-days planning predicted Prepare product costs profit purchases regression analysis revenue salaries Schedule selling and administrative selling price sold standard Suppose target costing total cost transfer price unit costs usage variances variable costs variable expenses variable overhead volume