Introduction to Management Accounting: A User Perspective

Michael L. Werner; Kumen H. Jones

ISBN 10: 0757568610 / ISBN 13: 9780757568619

Edité par Kendall Hunt Publishing, 2009

A propos de cet article

Textbook, May Have Highlights, Notes and/or Underlining, BOOK ONLY-NO ACCESS CODE, NO CD, Ships with Tracking. N° de réf. du vendeur SKU0195021

Détails bibliographiques

Titre : Introduction to Management Accounting: A ...

Éditeur : Kendall Hunt Publishing

Date d'édition : 2009

Reliure : Misc. Supplies

Etat : Good

A propos de ce titre

Quatrième de couverture:

Mike Werner and Kumen Jones have crafted an exciting text designed to meet the needs of those faculty and students who are eager to embrace a user perspective in first-year accounting.

Introduction to Management Accounting: A User Perspective, Second Edition, maintains the authors' well-received user approach and places a strong emphasis on decision making. Other unique features include:

• NEW—Separate Chapter on Cost Allocation and ABC (Chapter 4).
• User-Driven Approach to Cost Behavior (Chapters 5 and 6). NEW—Section on using Microsoft Excel for charting and analyzing mixed costs (Chapter 5).
• NEW—Section in the capital budgeting chapter (Chapter 8) on using financial calculators for future value and present value calculations.
• Distinctive Presentation of the Operating Budget (Chapter 9). Part I describes the importance and uses of the operating budget and compares/contrasts various approaches to preparation. Part II shows step-by-step preparation of the budgets that comprise the operating budget and details the use of the operating budget in the overall management process.
• Unique Chapter on Evaluating Performance (Chapter 11) discusses evaluation methods; centralized and decentralized management styles; business segments; return on investment and residual income; the balanced scorecard and nonfinancial measures, such as quality, customer satisfaction, employee morale, employee safety, efficiency, and just-in-time philosophy.