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Managerial accounting

— Heitger, Lester E - Nama Orang; Matulich, Serge - Nama Orang;

This book is divided into five major parts. Part 1, Developing a Management Accounting Data Base, introduces students to the managerial accounting environment, the basic concepts of costing, and relevant terminology that students must understand prior to proceeding through the remainder of the book. Part 2, Cost Behavior and Decision Making, introduces students to the concepts of cost behavior patterns and how cost behavior is used in cost measurement and management planning, analysis, and decision making. A variety of alternative- choice decisions is illustrated.

After students obtain the relevant background in the first five chapters, they are introduceds in Part 3 to the major tasks of Planning, Control, and Responsibility reporting. Here such topics ads budgeting, standard cost, and varience reporting for both manufacturing and nonmanufacturing operations are discussed. Further discussion includes managerial performance reporting, desentralized business operation, pricing of product and services, and capital budgeting. The planning, control, and reporting necessary in not-for-profit organizations is discussed, as is the influence of governmental actions on business.

Part 4, Advanced Manageriak Accounting Topics, introduces students to some managerial tools that managers need i n today's complex business environment. These include methods of inventory management, advanced concepts ofstandard costing, and a variety of quantitative tools used in planning and forecasting future business operations.

many managerial accounting students have an incomplete fianncial accounting background. Part of the book, Financial Accounting Foundation for Managerial Accounting is intended to fill the gap left by financial accounting courses that do not use the Financial statement analysis, two topics that are an important part of a manager's accounting background.

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