This edition recognizes the current trends in management accounting and clearly presents the basic concepts and techniques. Although basic concepts in management accounting have not changed dramatically, the application of those concepts has been significantly influenced by a competitive world environment and significant changes in the cost accounting systems used by large companies and corporations. The focus of the text remains the understanding of costs and cost behavior and the use of cost information for planning and control decisions.
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Book Description
Editorial Reviews
From the Publisher
This edition recognizes the current trends in management accounting and clearly presents the basic concepts and techniques. Although basic concepts in management accounting have not changed dramatically, the application of those concepts has been significantly influenced by a competitive world environment and significant changes in the cost accounting systems used by large companies and corporations. The focus of the text remains the understanding of costs and cost behavior and the use of cost information for planning and control decisions.
From the Back Cover
INTRODUCTION TO MANAGEMENT ACCOUNTING 10/E, Horngren This edition recognizes the current trends in management accounting and clearly presents the basic concepts and techniques. Although basic concepts in management accounting have not changed dramatically, the application of those concepts has been significantly influenced by a competitive world environment and significant changes in the cost accounting systems used by large companies and corporations. The focus of the book remains the understanding of costs and cost behavior and the use of cost information for planning and control decisions. Examples include nonprofit, retail, wholesale, selling, and administrative situations as well as manufacturing. This general approach allows readers to relate book examples and problems to non-manufacturing businesses. The book stresses planning and control, not product costing for purposes of inventory valuation and income determination and concentrates on planning and control without dwelling on details of product costing. International examples and ethical issues are covered as well.
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Most Helpful Customer Reviews
8 of 8 people found the following review helpful:
4.0 out of 5 stars
Start as a novice, end as an 'expert',
This review is from: Introduction to Management Accounting (Hardcover)
'The difference between profit and loss is the difference between costs and turnover' was a saying of my professor. But this book shows that there are lots of different calculations of those profits and loss. This book learns the reader step by step new ways to calculate the turnover and the costs, budgets, planning and presenting of the figures everyone is waiting for. Thanks to the exercises the basic calculations can be practiced and the cases present a first brief introduction what is going on in the real world, focusing on a special topic, but without removing the students freedom.
3 of 3 people found the following review helpful:
4.0 out of 5 stars
Very decent book,
By A Customer
This review is from: Introduction to Management Accounting Chapters 1-19 (Hardcover)
I read and reread, this is very good in presenting concepts and illustrating through examples. Very interesting exercises. I am keeping this book for future reference. It could use some reorgnization of chapters. Seem like authors were not sure what concepts to present in what chapter as all of them were overlayed, perhaps justified in attempting to present the concept in understandble way
1 of 1 people found the following review helpful:
4.0 out of 5 stars
incredibly useful,
By A Customer
This review is from: Introduction to Management Accounting (Hardcover)
As a (Dutch) consultant in the Russian Federation, I always suggest the Russian management teams I meet to use this book for the clearest introduction to cost accounting techniques.
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