Introduction to Management Accounting: Chapters 1-17 (CHARLES T HORNGREN SERIES IN ACCOUNTING) - Hardcover

Horngren, Charles T.; Sundem, Gary L.; Stratton, William O.

Hardcover

ISBN 10: 013144073X ISBN 13: 9780131440739

Publisher: Pearson College Div, 2004

Synopsis

Get refreshed with Horngren/Sundem/Stratton's Introduction to Management Accounting, 13th Edition. This best-selling book offers a relevant, real-world decision-making approach to management accounting. Readers develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation. This book emphasizes the notion that “You need to understand the business first, before you can understand the accounting of business.” Updated to cover the most recent methods in management accounting, topics include: cost behavior, cost management systems, and activity-based costing; marketing and product decisions; the master budget; flexible budget and variance analysis; management control systems; capital budgeting; cost allocation; andjob-costing and process-costing systems; basic accounting concepts, techniques, and conventions; corporate financial reports and basic financial statements; and consolidated financial statements. An excellent reference resource for managerial accountants.

About this title

From the Publisher

This edition recognizes the current trends in management accounting and clearly 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 behavior and the use of cost information for planning and control decisions.

From the Back Cover

INTRODUCTION TO MANAGEMENT ACCOUNTING 10/E, Horngren This edition recognizes the current trends in management accounting and clearly 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 book remains the understanding of costs and cost behavior and the use of cost information for planning and control decisions. Examples include nonprofit, retail, wholesale, selling, and administrative situations as well as manufacturing. This general approach allows readers to relate book examples and problems to non-manufacturing businesses. The book stresses planning and control, not product costing for purposes of inventory valuation and income determination and concentrates on planning and control without dwelling on details of product costing. International examples and ethical issues are covered as well.

Edition details

• Publisher: Pearson College Div
• Publication date: 2004
• ISBN 10: 013144073X
• ISBN 13: 9780131440739
• Binding: Hardcover
• Language: English
• Number of pages: 848