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Managerial accounting an introduction to concepts, methods, and uses Michael W. Maher, Clyde P. Stickney, Roman L. Weil.

Por: Colaborador(es): Detalles de publicación: Mason, Ohio Thomson/South-Western c2006.Edición: 9th edDescripción: xiv, 594 p. ill. 29 cmISBN:
  • 0324227221
  • 9780324227222
Tema(s): Clasificación LoC:
  • HF5657.4 .M3 2006
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Descripciones mejoradas de Syndetics:

This classic text for MBA programs offers balanced coverage of concepts, methods, and uses of managerial accounting with an increasingly strong emphasis on management decision-making. This approach helps focus on concepts and managerial uses of financial information rather than techniques of cost accounting. The current edition emphasizes international issues, strategic effects of decisions, ethics, and new management accounting trends. Also emphasized are process improvement, integration of financial reporting issues for management decision-making, and application of managerial accounting tools to the emerging service sector, government, and nonprofits in examples and problem material.

Includes bibliographical references and index.

Tabla de contenidos provista por Syndetics

  • Preface(p. v)
  • Part 1 Overview and Basic Concepts(p. 1)
  • Chapter 1 Fundamental Concepts(p. 2)
  • Managerial Application: Why Managers Need Cost Information(p. 4)
  • Managerial Application: J & J's Credo(p. 11)
  • Chapter 2 Measuring Product Costs(p. 36)
  • Managerial Application: Using the Basic Cost Flow Equation to Detect Fraud(p. 41)
  • Chapter 3 Activity-Based Management(p. 84)
  • Managerial Application: Identifying Unused Capacity in the Recovery Room(p. 100)
  • Managerial Application: Impact of ABC on Shareholder Value(p. 104)
  • Part 2 Managerial Decision Making(p. 127)
  • Chapter 4 Strategic Management of Costs, Quality, and Time(p. 128)
  • Managerial Application: Firestone Blows It(p. 137)
  • Managerial Application: Reducing Delivery Time to Gain a Competitive Advantage(p. 143)
  • Chapter 5 Cost Drivers and Cost Behavior(p. 156)
  • Managerial Application: United Airlines Uses Regression to Estimate Cost Behavior(p. 179)
  • Chapter 6 Financial Modeling for Short-Term Decision Making(p. 206)
  • Managerial Application: Calculating Break-Even Points for a Brewpub(p. 220)
  • Chapter 7 Differential Cost Analysis for Marketing Decisions(p. 250)
  • Managerial Application: Pricing Practices in Various Countries(p. 258)
  • Managerial Application: A Target Costing Challenge in Forest Products(p. 259)
  • Chapter 8 Differential Cost Analysis for Production Decisions(p. 276)
  • Chapter 9 Capital Expenditure Decisions(p. 316)
  • Managerial Application: Environmental Investments(p. 319)
  • Managerial Application: Investing in Improved Technology(p. 329)
  • Part 3 Motivating Managers to Make Good Decisions(p. 351)
  • Chapter 10 Profit Planning and Budgeting(p. 352)
  • Managerial Application: Honesty in Managerial Reporting(p. 357)
  • Managerial Application: Developing Master Budgets Throughout the World(p. 360)
  • Managerial Application: Using the Internet for Budgeting(p. 369)
  • Chapter 11 Profit Center Performance Evaluation(p. 404)
  • Managerial Application: Does Effective Total Quality Management Require Nontraditional Performance Measures?(p. 418)
  • Chapter 12 Cost Center Performance Evaluation(p. 438)
  • Managerial Application: An Antidote to Biased Standards: How Workers Develop Their Own Standards at NUMMI(p. 444)
  • Chapter 13 Investment Center Performance Evaluation(p. 482)
  • Managerial Application: Just-In-Time Production in Japan and the Internal Revenue Service in the United States(p. 494)
  • Managerial Application: Does Economic Value Added Beat Earnings?(p. 502)
  • Chapter 14 Incentive Issues(p. 524)
  • Managerial Application: Conflicts in an Incentive Compensation Plan(p. 527)
  • Managerial Application: Cost Management in Action: Why Hewlett-Packard Now Manages Suppliers Instead of Overhead(p. 533)
  • Managerial Application: Does Customer Satisfaction Pay Off?(p. 535)
  • Managerial Application: Successfully Implementing the Balanced Scorecard: The FMC Experience(p. 537)
  • Managerial Application: Software Company's Stock Tanks after Premature Revenue Recognition Disclosed(p. 545)
  • Chapter 15 Allocating Costs to Responsibility Centers(p. 560)
  • Managerial Application: Allocating Corporate Costs to Retail Stores(p. 562)
  • Appendix Compound Interest Examples and Applications(p. 590)
  • Compound Interest and Annuity Tables(p. 609)
  • Glossary(p. 615)
  • Index(p. 705)
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