Introduction to management accounting
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| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Englewood Cliffs, NJ
Prentice-Hall Internat.
1990
|
| Ausgabe: | 8. ed. |
| Schriftenreihe: | Prentice-Hall series in accounting
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
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| 245 | 1 | 0 | |a Introduction to management accounting |c Charles T. Horngren ; Gay L. Sundem |
| 250 | |a 8. ed. | ||
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| 300 | |a XX, 826 S. | ||
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| 500 | |a Frühere Ausg. u.d.T.: Horngren, Charles T.: Accounting for management control | ||
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Datensatz im Suchindex
| _version_ | 1819724953967132672 |
|---|---|
| adam_text | Contents
PREFACE xvii
? PART ONE Focus on Decision Making
1 PERSPECTIVE: SCOREKEEPING, ATTENTION DIRECTING,
AND PROBLEM SOLVING 1
Why Study Accounting? 2
Applicability to Nonprofit Organizations 3
Means and Ends of an Accounting System 3
The Management Process and Accounting 6
Management Accounting and Service Organizations 9
Role of the Accountant in the Organization 11
Two Major Themes 13
Management Accounting and Financial Accounting 15
1 Summary 20
Summary Problems for Your Review 20
Highlights to Remember 21
Accounting Vocabulary 22
2 INTRODUCTION TO COST-VOLUME RELATIONS 27
Importance of Cost-Volume-Profit (CVP) Analysis 28
Variable Costs and Fixed Costs 28
Comparison of Variable and Fixed Costs 29
Illustration of Cost-Volume-Profit Analysis 32
Uses and Limitations of Cost-Volume Analysis 39
Summary 44
Summary Problem for Your Review 45
Highlights to Remember 46
Accounting Vocabulary 46
Appendix 2A: The PIV Chart and Sales-Mix Analysis 46
Appendix 2B: Impact of Income Taxes 49
3 INTRODUCTION TO MANUFACTURING COSTS 64
v Classifications of Costs 65
Relationships of Income Statements and Balance Sheets 70
Two Types of Income Statements 75
Summary 79
Summary Problem for Your Review 80
Highlights to Remember 80
Accounting Vocabulary 81
Appendix 3: More on Labor Costs 81
4 RELEVANT INFORMATION AND SPECIAL DECISIONS-
PART ONE 92
v The Accountant s Role in Special Decisions 93
Meaning of Relevance: The Major Conceptual Lesson 94
The Special Sales Order 97
Summary Problem for Your Review 102
Deletion or Addition of Products or Departments 103
Contribution to Profit Per Unit of Limiting Factor 105
Role of Costs in Pricing 107
Summary 115
Summary Problem for Your Review 116
Highlights to Remember 117
Accounting Vocabulary 118
5 RELEVANT INFORMATION AND SPECIAL DECISIONS-
PART TWO 135
Make or Buy 136
Opportunity Costs 138
Nature of Differential or Incremental Costs 140
Joint Product Costs 140
Irrelevance of Past Costs 143
Motivation and Conflict of Models 146
Irrelevance of Future costs That Will Not Differ 148
Beware of Unit Costs 149
Decision Models and Uncertainty 150
Summary 150
Summary Problem for Your Review 150
Highlights to Remember 152
Accounting Vocabulary 153
viii roNTFMT ;
? PART TWO Accounting for Planning and Control
6 THE MASTER BUDGET: THE OVERALL PLAN 166
Characteristics of Budgets 167
Human Relations 169
Scope of Budgets 170
Illustration of Preparation of a Master Budget 172
The Difficulties of Sales Forecasting 180
Financial-Planning Models 181
Summary 182
Summary Problem for Your Review 182
Highlights to Remember 182
Accounting Vocabulary 183
Appendix 6: A Manufacturing Firm s Budget 183
7 FLEXIBLE BUDGETS AND STANDARDS FOR CONTROL 204
PART ONE: FLEXIBLE BUDGETS
Static-Budget Comparisons 205
Flexible-Budget Comparisons 207
Isolating the Variances 208
Development of Control Systems 213
Summary Problem for Your Review 213
PART TWO: FLEXIBLE-BUDGET VARIANCES IN DETAIL
. Standards for material and labor 214
Controllability and Variances 225
Summary 229
Summary Problem for Your Review 229
Highlights to Remember 231
Accounting Vocabulary 232
Appendix 7: Mutual Price and Efficiency Effects 233
O VARIATIONS OF COST BEHAVIOR PATTERNS 248
Management Discretion over Costs 249
Work-Measurement and Engineered Costs 252
Budgeting of Discretionary Fixed Costs 256
Determining How Costs Behave 257
Approximating a Cost Function 262
Summary 268
Summary Problem for Your Review 269
Highlights to Remember 269
Accounting Vocabulary 270
Appendix 8: Method of Least Squares 270
9 MANAGEMENT CONTROL SYSTEMS AND RESPONSIBILITY
ACCOUNTING 283
Management Control Systems 284
Responsibility Accounting 289
The Contribution Approach to Responsibility Accounting 296
Measuring Performance: Financial and Nonfinancial Measures 300
Evolution of Accounting Techniques 305
Summary 305
_ Summary Problem for Your Review 306
Highlights to Remember 307
Accounting Vocabulary 308
I 0 COST ALLOCATION 318
Cost Allocation in General 319
Allocation of Service Department Costs 321
Allocating Costs to Outputs 331
Summary 335
Summary Problem for Your Review 336
Highlights to Remember 337
Accounting Vocabulary 339
I I MANAGEMENT CONTROL IN DECENTRALIZED
ORGANIZATIONS 352
Decentralization 353
^ Transfer Pricing 355
Performance Measures and Management Control 362
Summary Problem for Your Review 364
¦ Measures of Profitability 365
Definitions of Invested Capital and Income 369
Measurement Alternatives 371
Distinction Between Managers and Investments 373
Alternatives of Timing 374
Summary 375
Summary Problem for Your Review 375
Highlights to Remember 376
Accounting Vocabulary 376
D PART THREE Capital Budgeting
I 2 CAPITAL BUDGETING: AN INTRODUCTION 389
Focus on Programs or Projects 390
Discounted-Cash-Flow Model 391
Capital Budgeting and Nonprofit Organizations 400
Uncertainty and Sensitivity Analysis 401
The Net-Present-Value Comparison of Two Projects 402
Other Models for Analyzing Long-Range Decisions 406
Performance Evaluation 410
Summary 411
Summary Problem for Your Review 412
Highlights to Remember 413
Accounting Vocabulary 413
Appendix 12: Calculations of Internal Rates of Return 413
I 3 CAPITAL BUDGETING: TAXES AND INFLATION 000
Income Taxes and Capital Budgeting 431
Summary Problem for Your Review 439
Confusion about Depreciation 440
Capital Budgeting and Inflation 441
Summary 443
Summary Problems for Your Review 445
Highlights to Remember 445
Accounting Vocabulary 446
Appendix 13A: Modified Accelerated Cost Recovery System (MACRS) 446
Appendix 13B: Present Value of Double-Decliniiig-Balance Depreciation 450
? PART FOUR Product Costing
I 4 JOB-COSTING SYSTEMS, OVERHEAD APPLICATION,
SERVICE INDUSTRIES 461
Distinction between Job Costing and Process Costing 462
Illustration of Job-Order Costing 463
Accounting for Factory Overhead 469
Problems of Overhead Application 473
Product Costing in Service and Nonprofit Organizations 477
Job Costing, Control, and Service Organizations 478
Summary 481
Summary Problem for Your Review 481
Highlights to Remember 482
Accounting Vocabulary 483
Appendix 14: Relationships among Source Documents, Subsidiary Ledgers,
and General Ledger 483
1 5 PROCESS-COSTING SYSTEMS 500
PART ONE: INTRODUCTION TO PROCESS COSTING 501
Nature of Process Costing 501
Physical Units and Equivalent Units (Steps 1 and 2) 504
Calculation of Product Costs (Steps 3, 4, and 5) 505
Journal Entries 506
Summary Problem for Your Review 507
PART TWO: EFFECTS OF BEGINNING INVENTORIES 508
Weighted-Average Method 508
First-in, First-out Method 510
Differences between FIFO and Weighted-Average Methods 512
Summary Problem for Your Review 513
PART THREE: ACCOUNTING IN SUBSEQUENT PROCESS 514
Weighted-Average Method 515
First-in, First-out Method 517
Journal Entries 519
Summary Problems for Your Review 520
Additional Features of Process Costing 522
Summary 523
Highlights to Remember 523
Accounting Vocabulary 523
Appendix 15: Hybrid-Costing Systems 524
I 6 OVERHEAD APPLICATION: DIRECT AND ABSORPTION
COSTING 537
Direct versus Absorption Costing 538
Fixed Overhead and Absorption Costs of Product 543
Reconciliation of Direct Costing and Absorption Costing 547
Effect of Other Variances 550
Summary 553
Summary Problem for Your Review 553
Highlights to Remember 555
Accounting Vocabulary 556
Appendix ISA: Comparisons of Production-Volume Variances with Other
Variances 556
Appendix 16B: Illustration of Standard Absorption-Costing System 559
? PART FIVE Quantitative Methods
I 7 QUANTITATIVE TECHNIQUES USED IN MANAGEMENT
ACCOUNTING 576
Decision Theory and Uncertainty 578
Linear-Programming Models 587
Inventory Planning and Control Models 591
Summary 598
Summary Problem for Your Review 598
Highlights to Remember 598
Accounting Vocabulary 599
? PART SIX Basic Financial Accounting
I O BASIC ACCOUNTING: CONCEPTS, TECHNIQUES,
AND CONVENTIONS 610
Entities and Accounting Transactions 611
Financial Statements 612
Relationship of Balance Sheet and Income Statement 615
Revenues and Expenses 616
The Analytical Power of the Balance Sheet Equation 617
Accrual Basis and Cash Basis 618
Adjustments to the Accounts 619
Adjustment Type One: Expiration of Unexpired Costs 620
Summary Problem for Your Review 623
Adjustment Type Two: Realization (Earning) of Unearned Revenues 626
Adjustment Type Three: Accrual of Unrecorded Expenses 627
Adjustment Type Four: Accrual of Unrecorded Revenues 629
Dividends and Retained Income 629
Proprietorships and Partnerships 632
Nonprofit Organizations 633
Generally Accepted Accounting Principles 633
Three Measurement Conventions 635
Summary 637
Summary Problem for Your Review 637
Highlights to Remember 639
Accounting Vocabulary 640
Appendix 18A: Additional Accounting Concepts 640
Appendix 18B: Using Ledger Accounts 643
1 9 UNDERSTANDING CORPORATE ANNUAL REPORTS:
BASIC FINANCIAL STATEMENTS 659
Classified Balance Sheet 660
Income Statement 671
Statement of Retained Earnings 673
Statement of Cash Flows 674
Preparing a Statement of Cash Flows: The Direct Method 678
Preparing a Statement of Cash Flows: The Indirect Method 683
Summary 687
Summary Problems for Your Review 688
Highlights to Remember 692
Accounting Vocabulary 692
Appendix 19: Shareholder Reporting, Income Tax Reporting,
and Deferred Taxes 692
Z J MORE ON UNDERSTANDING CORPORATE ANNUAL
REPORTS 708
PART ONE: INTERCORPORATE INVESTMENTS INCLUDING
CONSOLIDATIONS 709
Equity Method for Intercorporate Investments 709
Consolidated Financial Statements 710
Accounting for Goodwill 721
Summary 722
Summary Problem for Your Review 723
Highlights to Remember 724
Accounting Vocabulary 724
PART TWO: ANALYSIS OF FINANCIAL STATEMENTS 724
Objective of Analysis 724
Component Percentages 725
Uses of Ratios 729
Efficient Markets and Investor Decisions 733
Summary 736
Summary Problem for Your Review 736
Highlights to Remember 737
Accounting Vocabulary 737
L 1 DIFFICULTIES IN MEASURING NET INCOME 750
PART ONE: PRINCIPAL INVENTORY METHODS 751
Four Major Methods 751
|
| any_adam_object | 1 |
| author | Horngren, Charles T. 1926-2011 Sundem, Gary L. |
| author_GND | (DE-588)129194565 |
| author_facet | Horngren, Charles T. 1926-2011 Sundem, Gary L. |
| author_role | aut aut |
| author_sort | Horngren, Charles T. 1926-2011 |
| author_variant | c t h ct cth g l s gl gls |
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| callnumber-raw | HF5635 |
| callnumber-search | HF5635 |
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| callnumber-subject | HF - Commerce |
| classification_rvk | QP 810 |
| ctrlnum | (OCoLC)20262640 (DE-599)BVBBV005621698 |
| dewey-full | 658.15/11 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15/11 |
| dewey-search | 658.15/11 |
| dewey-sort | 3658.15 211 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 8. ed. |
| format | Book |
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| geographic | USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV005621698 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-23T11:40:52Z |
| institution | BVB |
| isbn | 0134774809 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-003518980 |
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| physical | XX, 826 S. |
| publishDate | 1990 |
| publishDateSearch | 1990 |
| publishDateSort | 1990 |
| publisher | Prentice-Hall Internat. |
| record_format | marc |
| series2 | Prentice-Hall series in accounting |
| spellingShingle | Horngren, Charles T. 1926-2011 Sundem, Gary L. Introduction to management accounting Comptabilité de gestion ram Managerial accounting Management Accounting (DE-588)4125415-6 gnd Geld (DE-588)4019889-3 gnd Management (DE-588)4037278-9 gnd Kreditwesen (DE-588)4032950-1 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4125415-6 (DE-588)4019889-3 (DE-588)4037278-9 (DE-588)4032950-1 (DE-588)4048732-5 (DE-588)4078704-7 |
| title | Introduction to management accounting |
| title_auth | Introduction to management accounting |
| title_exact_search | Introduction to management accounting |
| title_full | Introduction to management accounting Charles T. Horngren ; Gay L. Sundem |
| title_fullStr | Introduction to management accounting Charles T. Horngren ; Gay L. Sundem |
| title_full_unstemmed | Introduction to management accounting Charles T. Horngren ; Gay L. Sundem |
| title_short | Introduction to management accounting |
| title_sort | introduction to management accounting |
| topic | Comptabilité de gestion ram Managerial accounting Management Accounting (DE-588)4125415-6 gnd Geld (DE-588)4019889-3 gnd Management (DE-588)4037278-9 gnd Kreditwesen (DE-588)4032950-1 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Comptabilité de gestion Managerial accounting Management Accounting Geld Management Kreditwesen Rechnungswesen USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003518980&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT horngrencharlest introductiontomanagementaccounting AT sundemgaryl introductiontomanagementaccounting |