Managerial Accounting: An Introduction to Concepts, Methods and Uses

Rok: 1988
ISBN: 9780030119644
OKCZID: 110571677

Anotace

This classic text offers a balanced coverage of concepts, methods, and uses of managerial accounting with an increasingly strong emphasis on management issues. Designed for use in MBA programs, the text's conceptual approach helps students focus on concepts and managerial uses of financial information, rather than the techniques of cost accounting. Features: * Included in each chapter, 'Managerial Application' boxes feature new trends and practices in business, management, and managerial accounting * 'Problems for Self-Study' are included at the end of each chapter * A more efficient use of study time is facilitated through a new end-of-chapter 'Key Terms and Concepts' section and a new 'summary' section integrated with chapter-opening 'Learning Objectives' New to this edition: * The text has been completely updated, revised and revamped with new topics, chapters, and order of chapters to reflect new developments in management accounting. Chapters have been reordered so that managerial topics are covered before accounting topics. * More emphasis is given to managerial issues with the inclusion of new chapters on quality, nonfinancial performance measure, and incentives and compensation. * New topics include the value chain (integrated throughout), pricing decisions from a customer/marketing standpoint, and the costs of quality, target costing, and kaizen costing. * The text's focus has been expanded to include management of service activities. * Activity-based costing has been incorporated into a revised activity-based management chapter * Capital budgeting has been consolidated into a single, comprehensive chapter, emnphasizing managerial and behavioral topics not covered in finance topics not covered in finance textbooks.

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