Management Accounting, Fourth Edition - Hardcover

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9780130082176: Management Accounting, Fourth Edition

Hardcover

ISBN 10: 0130082171 ISBN 13: 9780130082176

Publisher: Prentice Hall, 2003

Each of the book's authors is both a scholar and a top consultant for Fortune 500 and smaller companies. As a result, they have a unique focus: to help readers better understand management accounting topics, research, and issues from the perspective of a business manager. KEY TOPICS A twelve chapter organization and framework addresses the needs of future business managers—specifically, how to interpret and use accounting information to make good decisions. The book answers many pertinent questions: What defines the nature, focus, and scope of management accounting? What determines the cost of products or customers? How do costs change over the product's life cycle? What approaches do managers use to compute the costs of their products and services? How can we use cost for planning and decision-making purposes? How can we use revenue and cost information for capacity planning and profit planning and evaluation purposes? How can we manage and control organizational behavior through organizational design, and how does cost information inform the process of control? For management accountants, cost system designers, incentive compensation system designers, and balanced scorecard implementers.

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From the Publisher:

Unique in approach, this text provides a balanced, cohesive integration of management and accounting that has been noticeably missing from current texts. This book appeals to the general business student as well as the Accounting major. It teaches how a business manager uses management accounting information to solve problems and manage activities within an organization. Accounting majors aspiring to become management accountants learn how to design and operate information systems that create value for their organizations. The entire text blends contemporary theory and the latest research in management accounting with practical applications and actual company experiences.

From the Back Cover:

Each of the text authors—Anthony A. Atkinson, Robert S. Kaplan, and S. Mark Young—is both a scholar and a top consultant for Fortune 500 and smaller companies. As a result, they have a unique focus: to help readers better understand management accounting topics, research, and issues from the perspective of a business manager.

New Chapter 9, "The Balanced Scorecard." This is the only textbook available to offer an authoritative, comprehensive, single-chapter treatment of this topic.
New Reorganization of chapters. Chapters 1-3 have been rewritten and revised into two new chapters. Chapter 1. "Management Accounting: Information That Creates Value" and Chapter 2, "Cost Management Concepts and Cost Behavior."
Revised Chapter 4, "Activity-Based Cost Systems." Written by Bob Kaplan, this is the most complete ABC chapter in any management accounting textbook.

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