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Managerial accounting / Don R. Hansen , Maryanne M. Mowen.

By: Contributor(s): Material type: TextTextPublisher: Mason, OH : Thomson/South-Western, [2007]Publisher: ©2007. Edition: Eighth editionDescription: xix, 874 pages : illustrations ; 29 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 0324376006 (hbk. : student ed.)
  • 9780324376005 (hbk. : student ed.)
  • 9780324376050 (instructor's ed.)
  • 0324376057 (instructor's ed.)
Other title:
  • At head of title: Hansen & Mowen
  • Hansen & Mowen managerial accounting
Subject(s): DDC classification:
  • 21 658.1511 H.D.M
Online resources:
Contents:
Cover -- Brief Contents -- Acknowledgments and Thanks -- About the Authors -- Contents -- Ch 1: Introduction to Managerial Accounting -- The Meaning of Managerial Accounting -- Financial Accounting and Managerial Accounting -- Current Focus of Managerial Accounting -- The Role of the Managerial Accountant -- Managerial Accounting and Ethical Conduct -- Certification -- Ch 2: Basic Managerial Accounting Concepts -- The Meaning and Uses of Cost -- Product and Service Costs -- Preparing Income Statements -- Ch 3: Cost Behavior and Forecasting -- Basics of Cost Behavior Mixed Costs and Step Costs -- Methods for Separating Mixed Costs into Fixed and Variable Components -- Variable and Absorption Income Statements: Two Ways of Measuring Income -- Appendix 3A: Using the Regression Programs -- Ch 4: Job-Order Costing and Overhead Application -- Characteristics of the Job-Order Environment -- Normal Costing and Overhead Application -- Keeping Track of Job Costs with Source Documents -- The Flow of Costs through the Accounts -- Appendix 4A: Journal Entries Associated with Job-Order Costing -- Appendix 4B: Support Department Cost Allocation Ch 5: Activity-Based Costing and Management -- Limitations of Functional-Based Cost Accounting Systems -- Activity-Based Product Costing -- Activity-Based Customer Costing and Activity-Based Supplier Costing -- Process-Value Analysis -- Ch 6: Process Costing -- Characteristics of Process Manufacturing -- The Impact of Work-in-Process Inventories on Process Costing -- Weighted Average Costing -- Multiple Inputs and Multiple Departments -- Appendix 6A: Production Report-First-In, First-Out Costing -- Ch 7: Cost-Volume-Profit Analysis -- Break-Even Point in Units and in Sales Dollars Units and Sales Dollars Needed to Achieve a Target Income -- Graphs of Cost-Volume-Profit Relationships -- Illustrating Relationships among CVP Variables -- Multiple-Product Analysis -- Cost-Volume-Profit Analysis and Risk and Uncertainty -- Making the Connection: Integrative Exercise (Chapters 2, 3, and 7) -- Ch 8: Tactical Decision Making and Relevant Analysis -- Short-Run Decision Making -- Some Common Relevant Cost Applications -- Product Mix Decisions -- The Use of Costs in Pricing Decisions -- Ch 9: Profit Planning and Flexible Budgets -- Description of Budgeting Preparing the Operating Budget -- Preparing the Financial Budget -- Using Flexible Budgets for Planning and Performance Reporting -- Using Budgets for Performance Evaluation -- Ch 10: Standard Costing and Variance Analysis -- Unit Standards and Basic Concepts of Standard Costing -- Variance Analysis: General Description -- Variance Analysis: Materials and Labor -- Overhead Analysis -- Appendix 10A: Accounting for Variances -- Making the Connection: Integrative Exercise (Chapters 5, 9, and 10) -- Ch 11: Performance Evaluation and Decentralization -- Decentralization and Responsibility Centers
Summary: Managerial accounting plays an essential role in helping today's managers make effective business decisions for their companies. Now MANAGERIAL ACCOUNTING, 7E shows you how. With a focus on "Here's How It's Used," this book makes managerial accounting meaningful, fun, and relevant to your life and business today. The book highlights exciting companies using relatable examples and scenarios throughout the book. You learn why managerial accounting is important, what it is, where managerial information comes from and how it is best used to make strong business decisions. You even explore emerging topics, such as sustainability, quality cost, lean accounting, international accounting, enterprise risk management, and forensic and fraud accounting. Accompanying videos and online materials help you understand and appreciate how managerial accounting is useful in both your professional and personal life.-Publisher's description.
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Holdings
Item type Current library Collection Call number Status Date due Barcode
Books Books Main library B6 Commerce and business administration ( Accounting ) 658.1511 H.D.M (Browse shelf(Opens below)) Available 00003615

Rev. ed. of: Management accounting. 7th ed. 2005.

Includes bibliographical references and indexes.

Cover --
Brief Contents --
Acknowledgments and Thanks --
About the Authors --
Contents --
Ch 1: Introduction to Managerial Accounting --
The Meaning of Managerial Accounting --
Financial Accounting and Managerial Accounting --
Current Focus of Managerial Accounting --
The Role of the Managerial Accountant --
Managerial Accounting and Ethical Conduct --
Certification --
Ch 2: Basic Managerial Accounting Concepts --
The Meaning and Uses of Cost --
Product and Service Costs --
Preparing Income Statements --
Ch 3: Cost Behavior and Forecasting --
Basics of Cost Behavior Mixed Costs and Step Costs --
Methods for Separating Mixed Costs into Fixed and Variable Components --
Variable and Absorption Income Statements: Two Ways of Measuring Income --
Appendix 3A: Using the Regression Programs --
Ch 4: Job-Order Costing and Overhead Application --
Characteristics of the Job-Order Environment --
Normal Costing and Overhead Application --
Keeping Track of Job Costs with Source Documents --
The Flow of Costs through the Accounts --
Appendix 4A: Journal Entries Associated with Job-Order Costing --
Appendix 4B: Support Department Cost Allocation Ch 5: Activity-Based Costing and Management --
Limitations of Functional-Based Cost Accounting Systems --
Activity-Based Product Costing --
Activity-Based Customer Costing and Activity-Based Supplier Costing --
Process-Value Analysis --
Ch 6: Process Costing --
Characteristics of Process Manufacturing --
The Impact of Work-in-Process Inventories on Process Costing --
Weighted Average Costing --
Multiple Inputs and Multiple Departments --
Appendix 6A: Production Report-First-In, First-Out Costing --
Ch 7: Cost-Volume-Profit Analysis --
Break-Even Point in Units and in Sales Dollars Units and Sales Dollars Needed to Achieve a Target Income --
Graphs of Cost-Volume-Profit Relationships --
Illustrating Relationships among CVP Variables --
Multiple-Product Analysis --
Cost-Volume-Profit Analysis and Risk and Uncertainty --
Making the Connection: Integrative Exercise (Chapters 2, 3, and 7) --
Ch 8: Tactical Decision Making and Relevant Analysis --
Short-Run Decision Making --
Some Common Relevant Cost Applications --
Product Mix Decisions --
The Use of Costs in Pricing Decisions --
Ch 9: Profit Planning and Flexible Budgets --
Description of Budgeting Preparing the Operating Budget --
Preparing the Financial Budget --
Using Flexible Budgets for Planning and Performance Reporting --
Using Budgets for Performance Evaluation --
Ch 10: Standard Costing and Variance Analysis --
Unit Standards and Basic Concepts of Standard Costing --
Variance Analysis: General Description --
Variance Analysis: Materials and Labor --
Overhead Analysis --
Appendix 10A: Accounting for Variances --
Making the Connection: Integrative Exercise (Chapters 5, 9, and 10) --
Ch 11: Performance Evaluation and Decentralization --
Decentralization and Responsibility Centers

Managerial accounting plays an essential role in helping today's managers make effective business decisions for their companies. Now MANAGERIAL ACCOUNTING, 7E shows you how. With a focus on "Here's How It's Used," this book makes managerial accounting meaningful, fun, and relevant to your life and business today. The book highlights exciting companies using relatable examples and scenarios throughout the book. You learn why managerial accounting is important, what it is, where managerial information comes from and how it is best used to make strong business decisions. You even explore emerging topics, such as sustainability, quality cost, lean accounting, international accounting, enterprise risk management, and forensic and fraud accounting. Accompanying videos and online materials help you understand and appreciate how managerial accounting is useful in both your professional and personal life.-Publisher's description.

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