The goal of Managerial Accounting is to acquaint students of business with the fundamental tools of managerial decision making and provide a context for understanding and reacting to the dramatic ways in which business is changing. The emphasis throughout the text is on using accounting information to help manage an organization while explaining concepts in a way that students can relate to. They should not only be able to produce accounting information but also understand how managers are likely to use and react to the information in a range of businesses.
Ch 1 The Crucial Role of Managerial Accounting in a Dynamic Business Environment
Ch 2 Basic Cost Management Concepts
Ch 3 Product Costing and Cost Accumulation in a Batch Production Environment
Ch 4 Process Costing and Hybrid Product Costing Systems
Ch 5 Activity-Based Costing and Management
Ch 6 Activity Analysis, Cost Behavior, and Cost Estimation
Ch 7 Cost-Volume-Profit Analysis
Ch 8 Variable Costing and the Measurement of ESG and Quality Costs
Ch 9 Financial Planning and Analysis: The Master Budget
Ch10 Standard Costing and Analysis of Direct Costs
Ch11 Flexible Budgeting and Analysis of Production Overhead Costs
Ch12 Responsibility Accounting and the Balanced Scorecard
Ch13 Investment Centers and Transfer Pricing
Ch14 Decision Making: Relevant Costs and Benefits
Ch15 Target Costing and Cost Analysis for Pricing Decisions
Ch16 Capital Expenditure Decisions
Ch17 Allocation of Support Activity Costs and Joint Costs
作者：Ronald W. Hilton
現職：Cornell University
作者：David E. Platt
現職：University of Texas at Austin