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Managerial Accounting(10版)
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Managerial Accounting(10版)

作者: Ronald W. Hilton,David E. Platt
出版社: 華泰文化
出版日期: 2014-07-09
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內容簡介

  1.New and Updated Focus Companies Chapter 9, which covers budgeting, features an all new focus company, Snowcap Music Festivals. This company produces and manages destination music event worldwide.

  2.New Contrast Companies Several chapters include new contrast companies, which provide a balance in each chapter between different industries. Among the new contrast companies are Whole Foods Market (retail grocery chain), FesiChair.com (outdoor chair manufacturer), and Forrest Home National Bank (financial services).

  3.Completely Revised Build a Spreadsheet This popular feature has been completely revised for the tenth edition. Several exercises and problems in each chapter include an optional requirement to build an Excel spreadsheet to solve the problem.

  4.Revised Examples Management Accounting Practice Many of these real-world examples have been revised and updated to make them more current, and several new examples have been added.


作者介紹

作者簡介

Ronald W. Hilton


  現職:Cornell University

David E. Platt

  現職:University of Texas at Austin


目錄

Ch 1 The Changing Role of Managerial Accounting in a Dynamic Business Environment
Ch 2 Basic Cost Management Concepts
Ch 3 Product Costing and Cost Accumulation in a Batch Production Environment
Ch 4 Process Costing and Hybrid Product-Costing Systems
Ch 5 Activity-Based Costing and Management
Ch 6 Activity Analysis, Cost Behavior, and Cost Estimation
Appendix: Least-Squares Regression Using Microsoft Excel
Ch 7 Cost-Volume-Profit Analysis
Appendix: Effect of Income Taxes
Ch 8 Variable Costing and the Costs of Quality and Sustainability
Ch 9 Financial Planning and Analysis: The Master Budget
Ch10 Standard Costing and Analysis of Direct Costs
Appendix: Use of Standard Costs for Product Costing
Ch11 Flexible Budgeting and Analysis of Overhead Costs
Appendix A: Standard Costs and Product Costing
Appendix B: Sales Variances
Ch12 Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard
Ch13 Investment Centers and Transfer Pricing
Ch14 Decision Making: Relevant Costs and Benefits
Appendix: Linear Programming
Ch15 Target Costing and Cost Analysis for Pricing Decisions
Ch16 Capital Expenditure Decisions
Appendix A: Future Value and Present Value Tables
Appendix B: Impact of Inflation
Ch17 Allocation of Support Activity Costs and Joint Costs
Appendix: Reciprocal-Services Method