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Introduction to Management Accounting, 16th edition

  • Charles Horngren
  • , Gary L. Sundem
  • , Dave Burgstahler
  • , Jeff O. Schatzberg

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For MBA-level managerial accounting courses.

An essential tool for understanding how to make effective economic decisions.

In today’s troubled economy, it’s important to show students how managerial decisions can affect business costs. Introduction to Management Accounting helps to enhance students’ ability to make effective economic decisions by encouraging them to understand the inner-workings of the concepts, rather than solely focusing on technique memorization. Overall, this text describes both theory and common practices in a way that will help students produce information that’s useful in day-to-day decision-making.

Published by Pearson (August 1st 2021) - Copyright © 2014

ISBN-13: 9780137612871

Subject: Accounting & Taxation

Category: MBA Management Accounting

Brief Contents

I. FOCUS ON DECISION MAKING

  1. Managerial Accounting, the Business Organization, and Professional Ethics
  2. Introduction to Cost Behavior and Cost-Volume Relationships
  3. Measurement of Cost Behavior
  4. Cost Management Systems and Activity-Based Costing
  5. Relevant Information for Decision Making with a Focus on Pricing Decisions
  6. Relevant Information for Decision Making with a Focus on Operational Decisions

II. ACCOUNTING FOR PLANNING AND CONTROL

  1. Introduction to Budgets and Preparing the Master Budget
  2. Flexible Budgets and Variance Analysis
  3. Management Control Systems and Responsibility Accounting
  4. Management Control in Decentralized Organizations

III. CAPITAL BUDGETING

  1. Capital Budgeting

IV. PRODUCT COSTING

  1. Cost Allocation
  2. Accounting for Overhead Costs
  3. Job-Costing and Process-Costing Systems

V. BASIC FINANCIAL ACCOUNTING

  1. Basic Accounting: Concepts, Techniques, and Conventions
  2. Understanding Corporate Annual Reports: Basic Financial Statements
  3. Understanding and Analyzing Consolidated Financial Statements