Introduction to Management Accounting, 14th edition

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Get refreshed with Horngren/Sundem/Stratton's Introduction to Management Accounting, 14h Edition. This best-selling book offers a relevant, real-world decision-making approach to management accounting. Readers develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation. This book emphasizes the notion that “You need to understand the business first, before you can understand the accounting of business.” Updated to cover the most recent methods in management accounting, topics include: cost behavior, cost management systems, and activity-based costing; marketing and product decisions; the master budget; flexible budget and variance analysis; management control systems; capital budgeting; cost allocation; andjob-costing and process-costing systems; basic accounting concepts, techniques, and conventions; corporate financial reports and basic financial statements; and consolidated financial statements. An excellent reference resource for managerial accountants.

Table of Contents

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 an Introduction to Activity-Based Costing

5.  Relevant Information and Decision Making With a Focus on Pricing Decisions

6.  Relevant Information and Decision Making: Operational Decisions

7.  Introduction to Budgets and Preparing the Master Budget

8.  Flexible Budgets and Variance Analysis

9.  Management Control Systems and Responsibility Accounting

10.  Management Control in Decentralized Organizations

11.  Capital Budgeting

12.  Cost Allocation

13.  Accounting for overhead costs

14.  Job-Costing and Process-Costing Systems

15.  Basic Accounting: Concepts, Techniques, and Conventions

16.  Understanding Corporate Annual Reports: Basic Financial Statements

17.  Understanding and Analyzing Consolidated Financial Statements