This text describes both theory and common practices in a way that will help readers understand how to produce information that’s useful in day-to-day decision-making.

Managerial Accounting, the Business Organization, and Professional Ethics; Introduction to Cost Behavior and Cost-Volume Relationships; Measurement of Cost Behavior; Cost Management Systems and Activity-Based Costing; Relevant Information for Decision Making with a Focus on Pricing Decisions; Relevant Information for Decision Making with a Focus on Operational Decisions; Introduction to Budgets and Preparing the Master Budget; Flexible Budgets and Variance Analysis; Management Control Systems and Responsibility Accounting; Management Control in Decentralized Organizations; Capital Budgeting; Cost Allocation; Accounting for Overhead Costs; Job-Costing and Process-Costing Systems; Basic Accounting: Concepts, Techniques, and Conventions; Understanding Corporate Annual Reports: Basic Financial Statements; Understanding and Analyzing Consolidated Financial Statements

For management professionals who would like to understand how to make effective economic decisions.

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Introduction to Management Accounting: Chapters 1-14

Horngren, Charles T.; Sundem, Gary L.; Stratton, William O.; Burgstahler, Dave; Schatzberg, Jeff

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