Introduction to Management Accounting
Prentice Hall, 1999 - Business & Economics - 763 pages
This revised text is intended for undergraduate and MBA-level courses in management accounting. It has been updated to reflect changes in technology and trends.
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Introduction to Management Accounting: Chapters 1-15
Charles T. Horngren,Gary L. Sundem,William O. Stratton
No preview available - 1999
absorption costing 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 depreciation direct labor direct materials direct-labor costs 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 indirect manufacturing inputs inventory investment machine management accounting management control system manufacturing costs master budget method million month operating income opportunity cost organization output patient-days planning predicted product costs profit purchases regression analysis revenue salaries Schedule selling and administrative selling price sold Suppose target costing total cost transfer price unit costs usage variances variable costs variable expenses variable overhead volume