This introduction to management accounting seeks to teach students how to be wise users, not necessarily preparers of account information--a focus endorsed and supported by the AECC. This book is designed specifically for those faculty who are looking for a user-perspective in management accounting and is an ideal companion text for Jones/Terrell/Terrell Introduction to Financial Accounting: A Users Perspective, 2/e.
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Key Benefit: This introduction to accounting and its significant role in making sound business decisions trains readers in becoming wise users, not necessarily preparers of accounting information—a strong user-based approach that's endorsed and supported by the AECC. Key Topics: The authors present accounting information in a broader business context—emphasizing what accounting information is, why it is important, and how it is used to make strategic economic decisions—but still include traditional debit/credit information as optional coverage. Discussions include Management Accounting: It's Environment and Future; Classifying Costs; Determining Costs of Products; Cost Behavior; Business Decisions Using Cost Behavior; Making Decisions Using Relevant Information; The Capital Budget: Evaluating Capital Expenditures; The Operating Budget; Standard Costing; and Evaluating Performance. Market: For practicing office professionals, accounting clerks and paraprofessionals, and staff accountants.
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