1. Understanding Why: Most managers would likely agree that understanding concepts is more important than memorizing techniques. This text focuses on why companies use various techniques, rather than have students blindly apply the concepts.
2. Seeing the concepts in many areas of the field: All business sectors discussed. The concepts found in this text do not solely apply to large corporations, which is why nonprofit, retail, wholesale, service, selling, manufacturing, and administrative situations are addressed throughout.
3. Presenting the basics up-front: The core concepts and principles are explained in the first few chapters and are then revisited, where applicable, at more complex levels throughout the remainder of the text. Covering the fundamental concepts in the first few chapters helps to equip students with a foundation that they can use to apply to the more challenging material.
4. Taking out the guesswork: Real-world business examples are provided so that students don’t have to imagine how techniques will work in today’s businesses. These examples—which are drawn from actual companies that students know and trust such as Starbucks, Boeing, AT&T, McDonald’s, and Microsoft—are presented with relevant subject matter, clearly and accessibly, throughout the text.
PART Ⅰ: FOCUS ON DECISION MAKING
Ch 1 Managerial Accounting, the Business Organization, and Professional Ethics
Ch 2 Introduction to Cost Behavior and Cost-Volume Relationships
Ch 3 Measurement of Cost Behavior
Ch 4 Cost Management Systems and Activity-Based Costing
Ch 5 Relevant Information for Decision Making with a Focus on Pricing Decisions
Ch 6 Relevant Information for Decision Making with a Focus on Operational Decisions
PART Ⅱ: ACCOUNTING FOR PLANNING AND CONTROL
Ch 7 Introduction to Budgets and Preparing the Master Budget
Ch 8 Flexible Budgets and Variance Analysis
Ch 9 Management Control Systems and Responsibility Accounting
Ch 10 Management Control in Decentralized Organizations
PART Ⅲ: CAPITAL BUDGETING
Ch 11 Capital Budgeting
PART Ⅳ: PRODUCT COSTING
Ch 12 Cost Allocation
Ch 13 Accounting for Overhead Costs
Ch 14 Job-Costing and Process-Costing Systems
PART Ⅴ: BASIC FINANCIAL ACCOUNTING
Ch 15 Basic Accounting: Concepts, Techniques, and Conventions
Ch 16 Understanding Corporate Annual Reports: Basic Financial Statements
Ch 17 Understanding and Analyzing Consolidated Financial Statements
Appendix A: Recommended Readings
Appendix B: Fundamentals of Compound Interest and the Use of Present-Value Tables
Appendix C: Excerpts from Form 10-K of NIKE, Inc.
作者:Charles T. Horngren
現職:Stanford University
作者:Gary L. Sundem
現職:University of Washington-Seattle
作者:Dave Burgstahler
現職:University of Washington-Seattle
作者:Jeff O. Schatzberg
現職:The University of Arizona