Managerial accounting /
Ron Hilton.
- 7th ed.
- New York : London : McGraw-Hill Higher Education ; McGraw-Hill [distributor], 2007.
- xxxv, 824p.; col. ill. 28cm
Previous ed.: 2004.
Part 1.Fundamentals and cost-accumulation systems -- 1.The changing role of managerial accounting in a dynamic business environment -- 2.Basic cost management concepts and accounting for mass customization -- 3.Product costing and cost accumulation in a batch production environment -- 4.Process costing and hybrid product-costing systems -- Part II.Cost management systems, activity-based costing, and activity-based management -- 5.Activity-based costing -- 6.Activity-based managaement and cost management tools -- Part III.Planning, control, and cost management systems -- 7.Activity analysis, cost behavior and cost estimation -- 8.Cost-volume-profit analysis -- 9.Profit planning, activity-based budgeting, and e-budgeting -- 10.Standard costing, operational performance measures and the balanced scorecard -- 11.Flexible budgeting and the management of overhead and support activity costs -- 12.Responsiblity accounting, quality control, and environmental cost management -- 13.Investment centers and transfer pricing -- Part IV.Using accounting information in decision making -- 14.Decision making: relevent costs and benefits -- 15.Target costing and cost analysis for pricing decisions -- Part V.Selected topics for further study -- 17.Absorption, variable, and throughput costing -- 18.Allocation of support activity costs and joint costs.
The emphasis of this book is on teaching students to use accounting information to best manage an organization. Each chapter is written around a realistic business or focus company that guides the reader through the topics of that chapter.