Wiley, 8 мая 2000 г. - Всего страниц: 448
The text is current, concise, and clearly written, with cases at the end of each chapter to illustrate the material.
* An interactive CD lets students test and expand their understanding with multiple-choice questions, key term matching exercises, demonstrations of various concepts and techniques, critical thinking exercise, interactive cases, and videos.
* A dynamic Web site provides test study guides, exercises, games, web testing, relevant articles, from The Wall Street Journal and other sources linked to the text, links to relevant web sites, additional cases, and other materials.
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Similarities between Financial and Managerial MANAGEMENT ACCOUNTANT
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activity activity-based costing activity-based management actual overhead allocation base amount balance Balanced Scorecard budget cash flows contribution margin ratio conversion costs cost allocation cost incurred cost per equivalent cost per unit cost pools decision depreciation direct labor cost direct labor hours Direct material division equipment equivalent unit estimated evaluate example expense fixed costs full cost gallons income statement increase incremental analysis incremental costs investment joint costs machine hours managerial accounting managers manufacturing overhead material cost Mixing Department month net present value NOPAT number of units operating leverage opportunity cost overhead allocation overhead costs overhead rate percent complete present value process costing system Process Inventory product line Production Cost Report profit purchase quantity rate of return required rate salary selling price sold standard cost sunk costs taxes tion Total cost transfer price transferred-in cost units completed units in ending variable costs variance