000			05593nam a22004334a 4500
999			_c2756 _d2756
001			14539870
005			20201217150334.0
008			060908s2006 ohua f b 001 0 eng d
010			_a 2006934291
020			_a0324376006 (hbk. : student ed.)
020			_a9780324376005 (hbk. : student ed.)
020			_a9780324376050 (instructor's ed.)
020			_a0324376057 (instructor's ed.)
040			_aDLC _cDLC _erda
082	0	4	_221 _a658.1511 _bH.D.M
100	1		_aHansen, Don R. _911181 _eauthor
245	1	0	_aManagerial accounting / _cDon R. Hansen , Maryanne M. Mowen.
246	1		_iAt head of title: _aHansen & Mowen
246	3		_aHansen & Mowen managerial accounting
250			_aEighth edition
264		1	_aMason, OH : _bThomson/South-Western, _c[2007]
264		1	_a©2007.
300			_axix, 874 pages : _billustrations ; _c29 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
500			_aRev. ed. of: Management accounting. 7th ed. 2005.
504			_aIncludes bibliographical references and indexes.
505	0		_aCover -- 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
520			_aManagerial 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.
650		0	_aManagerial accounting. _911182
700	1		_aMowen, Maryanne M. _911183 _eco-author
700	1		_aHansen, Don R. _tManagement accounting. _911184 _eco-author
856			_3Abstract _uhttp://repository.fue.edu.eg/xmlui/handle/123456789/3885
906			_a7 _bcbc _corignew _d3 _eepcn _f20 _gy-gencatlg
942			_2ddc _cBK