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دانلود کتاب Introduction to Management Accounting, Global Edition

دانلود کتاب مقدمه ای بر حسابداری مدیریت، نسخه جهانی

Introduction to Management Accounting, Global Edition

مشخصات کتاب

Introduction to Management Accounting, Global Edition

ویرایش: [17 ed.] 
نویسندگان: , , , ,   
سری:  
ISBN (شابک) : 1292412569, 9781292412566 
ناشر: Pearson 
سال نشر: 2022 
تعداد صفحات: [864] 
زبان: English 
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) 
حجم فایل: 30 Mb 

قیمت کتاب (تومان) : 39,000



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توضیحاتی در مورد کتاب مقدمه ای بر حسابداری مدیریت، نسخه جهانی



برای دوره های حسابداری مدیریتی در سطح MBA.

  ابزاری ضروری برای درک چگونگی اتخاذ تصمیمات اقتصادی مؤثر.

  در اقتصاد آشفته امروزی، مهم است که به دانش‌آموزان نشان دهیم که چگونه مدیریت دارند. تصمیم‌ها می‌توانند بر هزینه‌های کسب‌وکار تأثیر بگذارند. مقدمه‌ای بر حسابداری مدیریت به تقویت توانایی دانش‌آموزان برای تصمیم‌گیری اقتصادی مؤثر با تشویق آنها به درک مفاهیم درونی، به جای تمرکز صرف بر روی، کمک می‌کند. حفظ تکنیک به طور کلی، این متن هم تئوری و هم شیوه های رایج را به گونه ای توصیف می کند که به دانش آموزان کمک می کند اطلاعاتی را تولید کنند که در تصمیم گیری روزانه مفید است.

 


توضیحاتی درمورد کتاب به خارجی

For MBA-level managerial accounting courses.

  An essential tool for understanding how to make effective economicdecisions.

  In today’s troubled economy, it’s important to show students howmanagerial decisions can affect business costs. Introduction toManagement Accounting helps to enhance students’ ability to makeeffective economic decisions by encouraging them to understand theinner-workings of the concepts, rather than solely focusing on techniquememorization. Overall, this text describes both theory and common practices ina way that will help students produce information that’s useful in day-to-daydecision-making. 

 



فهرست مطالب

Cover
Title Page
Copyright
About the Authors
Brief Contents
Contents
Preface
Acknowledgments
Part 1: Focus on Decision Making
	Chapter 1. Managerial Accounting, the Business Organization, and Professional Ethics
		Starbucks
		Management Accounting and Your Career
		Roles of Accounting Information
		Management by Exception
		Cost-Benefit and Behavioral Considerations
		Planning and Control for Product Life Cycles and the Value Chain
		Accounting’s Position in the Organization
		Adaptation to Change
		Ethical Conduct for Professional Accountants
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
	Chapter 2. Introduction to Cost Behavior and Cost-Volume-Profit Relationships
		Airbus
		Identifying Activities, Resources, Costs, and Cost Drivers
		Variable-Cost and Fixed-Cost Behavior
		Cost Behavior: Further Considerations
		Cost-Volume-Profit Analysis
		Additional Uses of CVP Analysis
		Contribution Margin and Gross Margin
		Appendix 2A: Sales-Mix Analysis
		Appendix 2B: Impact of Income Taxes
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
	Chapter 3. Measurement of Cost Behavior
		Accor S.A.
		Cost Drivers and Cost Behavior
		Management Influence on Cost Behavior
		Cost Functions
		Methods of Measuring Cost Functions
		Appendix 3: Applying and Interpreting Least-Squares Regression
		Regression Analysis Procedures
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
	Chapter 4. Cost Management Systems and Activity-Based Costing
		Dell
		Cost Management Systems
		Cost Accounting Systems
		Cost Terms Used for Strategic Decision Making and Operational Control Purposes
		Cost Terms Used for External Reporting Purposes
		Traditional and Activity-Based Cost Accounting Systems
		Activity-Based Management: A Cost Management System Tool
		Appendix 4: Detailed Illustration of Traditional and Activity-Based Cost Accounting Systems
		Design of an Activity-Based Cost Accounting System
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
	Chapter 5. Relevant Information for Decision Making with a Focus on Pricing Decisions
		Grand Canyon Railway
		The Concept of Relevance
		Pricing Special Sales Orders
		Basic Principles for Pricing Decisions
		Influences on Pricing in Practice
		Cost-Plus Pricing
		Target Costing
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
	Chapter 6. Relevant Information for Decision Making with a Focus on Operational Decisions
		Nantucket Nectars
		Analyzing Relevant Information: Focusing on the Future and Differential Attributes
		Make-or-Buy Decisions
		Deletion or Addition of Products, Services, or Departments
		Optimal Use of Limited Resources: Product-Mix Decisions
		Joint Product Costs: Sell or Process Further Decisions
		Keeping or Replacing Equipment
		Identify Irrelevant or Misspecified Costs
		Conflicts Between Decision Making and Performance Evaluation
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
Part 2: Accounting for Planning and Control
	Chapter 7. Introduction to Budgets and Preparing the Master Budget
		Ritz-Carlton
		Budgets and the Organization
		Types of Budgets
		Preparing the Master Budget
		Budgets as Financial Planning Models
		Appendix 7: Use of Spreadsheet Models for Sensitivity Analysis
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
	Chapter 8. Flexible Budgets and Variance Analysis
		McDonald’s
		Using Budgets and Variances to Evaluate Results
		Revenue and Cost Variances
		The Role of Standards in Determining Variances
		Finding Explanations for Variances
		More Detailed Analysis of Flexible-Budget Variances
		Overhead Variances
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
	Chapter 9. Management Control Systems and Responsibility Accounting
		Health Net
		Management Control Systems
		Management Control Systems and Organizational Goals
		Designing Management Control Systems
		Controllability and Measurement of Financial Performance
		Measurement of Nonfinancial Performance
		The Balanced Scorecard
		Management Control Systems in Service, Government, and Nonprofit Organizations
		Future of Management Control Systems
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
	Chapter 10. Management Control in Decentralized Organizations
		Nike
		Centralization Versus Decentralization
		Performance Metrics and Management Control
		Measures of Segment Performance
		Economic Profit and Economic Value Added (EVA)
		Incentives from Income, ROI, or Economic Profit
		Transfer Pricing
		Keys to Successful Management Control Systems
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
Part 3: Capital Budgeting
	Chapter 11. Capital Budgeting
		Toyota Motor Corporation
		Capital Budgeting for Programs or Projects
		Discounted-Cash-Flow Models
		Sensitivity Analysis and Risk Assessment in DCF Models
		The NPV Comparison of Two Projects
		Relevant Cash Flows
		Income Tax Effects
		Other Models for Analyzing Long-Range Decisions
		Performance Evaluation
		Appendix 11: Capital Budgeting and Inflation
		Watch for Consistency
		Role of Depreciation
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
Part 4: Product Costing
	Chapter 12. Cost Allocation
		H.L. Display
		A General Framework for Cost Allocation
		Allocation of Service Department Costs
		Allocation of Costs to Product or Service Cost Objects
		An ABC Approach
		Allocation of Costs to Customer Cost Objects to Determine Customer Profitability
		Allocation of Central Corporate Support Costs
		Allocation of Joint Costs and By-Product Costs
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
	Chapter 13. Accounting for Overhead Costs
		Dell
		Accounting for Factory Overhead
		Illustration of Overhead Application
		Problems of Overhead Application
		Variable Versus Absorption Costing
		Fixed Overhead and Absorption Costs of Product
		Effect of Other Variances
		Appendix 13: Comparisons of Production-Volume Variance with Other Variances
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
	Chapter 14. Job-Order Costing and Process-Costing Systems
		Jelly Belly
		Distinction Between Job-Order Costing and Process Costing
		Illustration of Job Costing
		Activity-Based Costing/Management in a Job-Costing Environment
		Job Costing in Service and Nonprofit Organizations
		Process Costing Basics
		Application of Process Costing
		Physical Units and Equivalent Units (Steps 1 and 2)
		Calculation of Product Costs (Steps 3 to 5)
		Effects of Beginning Inventories: Weighted-Average Method
		Transferred-In Costs
		Costing in a JIT System: Backflush Costing
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
Part 5: Basic Financial Accounting
	Chapter 15. Basic Accounting: Concepts, Techniques, and Conventions
		Intel Corporation
		The Need for Accounting
		Financial Statements—Balance Sheet and Income Statement
		Accrual Basis and Cash Basis
		Adjustments to the Accounts
		Adjustment Type I: Expiration of Unexpired Costs
		Adjustment Type II: Recognition (Earning) of Unearned Revenues
		Adjustment Type III: Accrual of Unrecorded Expenses
		Adjustment Type IV: Accrual of Unrecorded Revenues
		Dividends and Retained Earnings
		Preparing Financial Statements
		Sole Proprietorships and Partnerships
		Generally Accepted Accounting Principles
		Three Measurement Principles
		Appendix 15A: Additional Accounting Concepts
		The Continuity or Going Concern Convention
		Relevance and Faithful Representation
		Materiality
		Conservatism Convention
		Cost-Benefit Criterion
		Appendix 15B: Using Ledger Accounts
		The Account
		General Ledger
		Debits and Credits
		Accounting Vocabulary
		Assignment Material
		Fundamental Assignment Material
		Additional Assignment Material
	Chapter 16. Understanding Corporate Annual Reports: Basic Financial Statements
		Nike
		Classified Balance Sheet
		Income Statement
		Statement of Changes in Stockholders’ Equity
		Statement of Cash Flows
		Cash Flow from Operating Activities
		Interpreting the Cash Flow Statement
		Annual Reports
		Appendix 16A: Accounting for Inventory
		Four Major Inventory Methods
		Appendix 16B: Shareholder Reporting, Income Tax Reporting, and Deferred Taxes
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
	Chapter 17. Understanding and Analyzing Consolidated Financial Statements
		Berkshire Hathaway
		Part One: Intercorporate Investments Including Consolidations
		Market-Value and Equity Methods
		Consolidated Financial Statements
		Recognizing Income after Acquisition
		Part Two: Analysis of Financial Statements
		Component Percentages
		Uses of Ratios
		Efficient Markets and Investor Decisions
		Accounting Vocabulary
		Fundamental Assignment Material
		Additional Assignment Material
Appendix A: Recommended Readings
	Periodicals
	Books in Management Accounting
	Online Resources
Appendix B: Fundamentals of Compound Interest and the Use of Present-Value Tables
	The Nature of Interest
Appendix C: Excerpts from Form 10-K of NIKE, Inc.
	Part 1
	Management’s Annual Report on Internal Control Over Financial Reporting
	Report of Independent Registered Public Accounting Firm
	NIKE, Inc., Notes to Consolidated Financial Statements
Glossary
Subject Index
	A
	B
	C
	D
	E
	F
	G
	H
	I
	J
	K
	L
	M
	N
	O
	P
	Q
	R
	S
	T
	U
	V
	W
	X
	Z
Company Index
	A
	B
	C
	D
	E
	F
	G
	H
	I
	J
	K
	L
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