Designed for courses in managerial accounting, this text provides balanced coverage of topics in manufacturing, retail, non-profit and service industries, so students realize that managerial accounting is used by managers of all types of organization, not just manufacturers. It also features real-world business examples and includes "running cases" in each chapter to provide an integrated discussion of specific topics. Topics covered include "just-in-time" inventory systems, flexible manufacturing and computer-integrated manufacturing, which are changing the manufacturing environment and managerial accounting systems. There is frequent reference to companies such as American Express, Wal-Mart, General Electric and McDonald's.
Auflage
International 2 Revised ed
Sprache
Verlagsort
Verlagsgruppe
McGraw-Hill Education - Europe
Zielgruppe
Für höhere Schule und Studium
Für Grundschule und weiterführende Schule
Maße
ISBN-13
978-0-07-113341-8 (9780071133418)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Part 1 Fundamentals and cost accumulation systems: managerial accounting - an overview; basic cost terms and concepts; job-order costing systems; process costing and hybrid product-costing systems; cost-management systems for the new manufacturing environment. Part 2 Planning and control systems: cost behaviour and estimation; cost-volume-profit analysis; budgeting - profit planning and control systems; standard costing and performance measures for the new manufacturing environment; flexible budgets and control of overhead costs; responsibility accounting and income reporting; investment centres and transfer pricing. Part 3 Using accounting information in making decisions: decision-making - relevant costs and benefits; cost analysis and pricing decisions; capital expenditure decisions - an introduction; further aspects of capital expenditure decisions. Part 4 Selected topics for further study: cost allocation - a closer look; analyzing financial statements; preparing the statement of cash flows.
