The emphasis of Managerial Accounting, 10th edition is on teaching students to use accounting information to best manage an organization. In a practice Hilton pioneered in the first edition, each chapter is written around a realistic business or focus company that guides the reader through the topics of that chapter. Known for balanced examples of Service, Retail, Nonprofit and Manufacturing companies, Hilton/Platt offers a clear, engaging writing style that has been praised by instructors and students alike. As in previous editions, there is significant coverage of contemporary topics such as activity-based costing, target costing, the value chain, customer profitability analysis, and throughput costing while also including traditional topics such as job-order costing, budgeting and performance evaluation.
Author(s): Ronald W. Hilton, David E. Platt
Edition: 10th
Publisher: McGraw-Hill Education
Year: 2013
Language: English
Pages: 864
Tags: Финансово-экономические дисциплины;Бухгалтерский учет;Управленческий учет;
1 The Changing Role of Managerial Accounting in a Dynamic Business Environment
2 Basic Cost Management Concepts
3 Product Costing and Cost Accumulation in a Batch Production Environment
4 Process Costing and Hybrid Product-Costing Systems
5 Activity-Based Costing and Management
6 Activity Analysis, Cost Behavior, and Cost Estimation
7 Cost-Volume-Profit Analysis
8 Variable Costing and the Costs of Quality and Sustainability
9 Financial Planning and Analysis: The Master Budget
10 Standard Costing and Analysis of Direct Costs
11 Flexible Budgeting and Analysis of Overhead Costs
12 Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard
13 Investment Centers and Transfer Pricing
14 Decision Making: Relevant Costs and Benefits
15 Target Costing and Cost Analysis for Pricing Decisions
16 Capital Expenditure Decisions
17 Allocation of Support Activity Costs and Joint Costs
Appendix I: The Sarbanes-Oxley Act, Internal Controls, and Management Accounting
Appendix II: Compound Interest and the Concept of Present Value
Appendix III: Inventory Management
