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Managerial Accounting: Creating Value in a Dynamic Business Environment(13版)
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Managerial Accounting: Creating Value in a Dynamic Business Environment(13版)

作者: Ronald W. Hilton ,David E. Platt
出版社: 華泰文化
出版日期: 2023-05-30
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內容簡介

  The emphasis of Managerial Accounting, 13th edition, is on teaching students to use accounting information to best manage an organization. Consistent with the 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. The 13th edition of Managerial Accounting offers 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.


作者介紹

作者簡介
 
Ronald W. Hilton
 
  現職:Cornell University
 
David E. Platt
 
  現職:University of Texas at Austin


目錄

Ch 1 The Changing 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 the Management of Overhead and Support Activity 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