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Introduction to Management Accounting 15/e

Introduction

沒有庫存
訂購需時10-14天
9780138000929
Horngren
華泰文化
2010年5月20日
427.00  元
HK$ 405.65  






* 叢書系列:管理會計
* 規格:平裝 / 848頁 / 普級 / 單色印刷 / 初版
* 出版地:台灣


管理會計


[ 尚未分類 ]








  An essential tool for understanding how to make effective economic decisions.

  In today’s troubled economy, it’s important to show students how managerial decisions can affect business costs. Introduction to Management Accounting helps to enhance students’ ability to make effective economic decisions by encouraging them to understand the inner-workings of the concepts, rather than solely focusing on technique memorization. Overall, this text describes both theory and common practices in a way that will help students produce information that’s useful in day-to-day decision-making.

  The fifteenth edition includes new and revised material on real-businesses and ethics.

  Features

  Understanding Why: Most managers would likely agree that understanding concepts is more important than memorizing techniques. This text focuses on why companies use various techniques, rather than have students blindly apply the concepts.

  Seeing the concepts in many areas of the field: All business sectors discussed. The concepts found in this text do not solely apply to large corporations, which is why nonprofit, retail, wholesale, service, selling, manufacturing, and administrative situations are addressed throughout.

  Presenting the basics up-front: The core concepts and principles are explained in the first few chapters and are then revisited, where applicable, at more complex levels throughout the remainder of the text. Covering the fundamental concepts in the first few chapters helps to equip students with a foundation that they can use to apply to the more challenging material.

  Taking out the guesswork: Real-world business examples are provided so that students don’t have to imagine how techniques will work in today’s businesses. These examples—which are drawn from actual companies that students know and trust such as Starbucks, Boeing, AT&T, McDonald’s, and Microsoft—are presented with relevant subject matter, clearly and accessibly, throughout the text.

  Learning in progression: Concepts that build. This text begins by presenting material that helps students answer the question: “How will my decisions affect the costs and revenues of the organization?” The text then progresses to answering more complex questions such as: “What is the most appropriate cost-management system for the company?” “What products or services should we emphasize?” “What do our budget variances mean?”






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