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ISBN: 0130327506Издательство: Prentice Hall
Год издания: 2003
Book DescriptionThis introduction to management accounting and its significant role in making sound business decisions teaches readers how to be wise users, not necessarily preparers of accounting information?a strong user-based approach that is endorsed and supported by the AECC. The authors present accounting information in a broader business context-emphasizing what accounting information is, why it is important, and how it is used to make economic decisions. Specific chapter topics cover classifying costs, determining costs of products, cost behavior, business decisions using cost behavior, making decisions using relevant information, the capital budget: evaluating capital expenditures, the operating budget, standard costing, and evaluating performance. For individuals with a future in management accounting.