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Horngren, Charles T.,

Introduction to management accounting / Charles T. Horngren, Gary L. Sundem, William O. Stratton. - 13th edition - Upper Saddle River, N.J. : Pearson Prentice Hall, c2005. - xix, 824, [22] p. : col. ill. ; 29 cm. - Charles T. Horngren series in accounting .

PART 1. FOCUS ON DECISION MAKING
1. Managerial accounting and the business organization
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 and decision making: Making decisions
6. Relevant information and decision making: Production decisions

PART 2. ACCOUNTING FOR PLANNING AND CONTROL
7. The master budget
8. Flexible budgets and variance analysis
9. Management control systems and responsibility accounting
10. Management control in decentralized organizations

PART 3. CAPITAL BUDGETING
11. Capital budgeting

PART 4 PRODUCT COSTING
12. Cost allocation
13. Accounting for overhead costs
14. Job-costing and process-costing systems

PART 5. BASIC FINANCIAL ACCOUNTING
15. Basic accounting: concepts, techniques, and conventions
16. Understanding corporate annual reports; basic financial statements
17. Understanding and analyzing consolidated financial statements



Includes bibliographical references and index.

ISBN: 013144073X 0131441310

Subjects--Topical Terms:
Managerial accounting.

Dewey Class. No.: 658.1511 / HOR