Introduction to Management Accounting
Charles T. Horngren(Author)
Prentice-Hall (Publisher)
Published in December 1995
Book
Paperback/Softback
848 pages
978-0-13-213638-9 (ISBN)
Article exhausted; check for reprint
Description
This edition recognizes the current trends in management accounting and presents the basic concepts and techniques. Although basic concepts in management accounting have not changed dramatically, the application of those concepts has been significantly influenced by a competitive world environment and significant changes in the cost accounting systems used by large companies and corporations. The focus of the text remains the understanding of costs and cost behaviour and the use of cost information for planning and control decisions. Coverage of modern trends in management accounting has been integrated into most of the chapters, all four financial accounting chapters (17-20) have been updated to reflect recent pronouncements and a four-colour design incorporates real business photos.
More details
Series
Edition
International 10 Revised ed
Language
English
Place of publication
Harlow
United Kingdom
Publishing group
Pearson Education Limited
Target group
College/higher education
Adult education
Illustrations
photographs, tables, glossary, index
Dimensions
Height: 235 mm
Width: 178 mm
Weight
1424 gr
ISBN-13
978-0-13-213638-9 (9780132136389)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Charles T. Horngren | Gary L. Sundem | William O. Stratton
Introduction to Management Accounting
Book
01/1998
11th Edition
Pearson Education (US)
€44.56
Article exhausted; check different version
Persons
Content
FOCUS ON DECISION MAKING. Perspective: Scorekeeping, Attention Directing, and Problem Solving. Introduction to Cost Behavior and Cost-Volume Relationships. Variations of Cost Behaviour. Introduction to Cost Systems. Relevant Information and Decision Making: Marketing Decisions. Relevant Information and Decision Making: Production Decisions. ACCOUNTING FOR PLANNING AND CONTROL. The Master Budget: The Overall Plan. Flexible Budgets and Standards for Control. Management Control Systems and Responsibility Accounting. Management Control in Decentralized Organizations. CAPITAL BUDGETING. Capital Budgeting: An Introduction. Capital Budgeting: Taxes and Inflation. PRODUCT COSTING. Cost Allocation and Activity-Based Costing. Job-Costing Systems, Overhead Application, Service Industries. Process Costing Systems. Overhead Application: Variable and Absorption Costing. BASIC FINANCIAL ACCOUNTING. Basic Accounting: Concepts, Techniques, and Conventions. Understanding Corporate Annual Reports: Basic Financial Statements. More on Understanding Corporate Annual Reports. Difficulties in Measuring Net Income. APPENDICES. Recommended Readings. Fundamentals of Compound Interest and the Use of Present Value Tables.