Managerial accounting : creating value in a dynamic business environment / 5th ed.

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作   者:Ronald W. Hilton.

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ISBN:9780071120760

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简介

目录

Preface
Fundamentals and Cost Accumulation Systems p. 1
Managerial Accounting: An Overview p. 3
Basic Cost Terms and Concepts p. 29
Job-Order Costing Systems p. 71
Process Costing and Hybrid Product-Costing Systems p. 133
Cost Management Systems for the New Manufacturing Environment p. 191
Planning and Control Systems p. 261
Cost Behavior and Estimation p. 263
Cost-Volume-Profit Analysis p. 317
Budgeting: Profit Planning and Control Systems p. 373
Standard Costing and Performance Measures for the New Manufacturing Environment p. 445
Flexible Budgets and Control of Overhead Costs p. 501
Responsibility Accounting and Income Reporting p. 553
Investment Centers and Transfer Pricing p. 603
Using Accounting Information in Making Decisions p. 649
Decision Making: Relevant Costs and Benefits p. 651
Cost Analysis and Pricing Decisions p. 717
Capital Expenditure Decisions: An Introduction p. 765
Further Aspects of Capital Expenditure Decisions p. 811
Selected Topics for Further Study p. 861
Cost Allocation: A Closer Look p. 863
Analyzing Financial Statements p. 895
Preparing the Statement of Cash Flows p. 939
Glossary p. G-1
Indexes p. I-1

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