Introduction To Management Accounting

by Charles T. Horngen

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 Concepts, Techniques, and Conventions; Understanding Corporate Annual Basic Financial Statements; Understanding and Analyzing Consolidated Financial Statements For management professionals who would like to understand how to make effective economic decisions.

Hardcover

First published March 25, 2004

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[Muzammal Pasha]

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