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https://www.riss.kr/link?id=M11805179
Upper Saddle River, N.J.: Pearson Prentice Hall/Pearson Education International, c2008
2008
영어
325.9 판사항(4)
658.15/11 판사항(22)
0132405695
9780132405690
단행본(다권본)
New Jersey
Introduction to management accounting / Charles T. Horngren... [et. al.].
14th ed
xxi, 831, [65] p.: col. ill.; 28 cm.
Charles T. Horngren series in accounting
Series editor : Charles T. Horngren
Other authors : Gary L. Sundem, William O. Stratton, David Burgstahler, Jeff Schatzberg
Includes bibliographical references and index.
Anagerial accounting, the business organization, and professional ethics -- Introduction to cost behavior and cost-volume relationships -- Measurement of cost behavior -- Cost management systems and activity-based costing -- Relevant information for decision making with a focus on pricing decisions -- Relevant information for decision making with a focus on operational decisions -- Introduction to budgets and preparing the master budget -- Flexible budgets and variance analysis -- Management control systems and responsibility accounting -- Management control in decentralized organizations -- Capital budgeting -- Cost allocation -- Accounting for overhead costs -- Job-costing and process-costing systems -- Basic accounting : concepts, techniques, and conventions -- Understanding corporate annual reports : basic financial statements -- Understanding and analyzing consolidated financial statements.
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