000			03770pam a2200253 a 4500
001			vtls000000851
003			VRT
005			20250102222420.0
008			081020s1994 nyua | 001 0 eng
020			_a0070289875 (alk. paper) :
039		9	_a201402040048 _bVLOAD _c201004101222 _dmalmash _c200810201514 _dmusallam _y200810201512 _zmusallam
050	0	0	_aHF5657.4 _b.H55 1994
082	0	0	_a658.15/11 _220
100	1		_aHilton, Ronald W. _9935
245	1	0	_aManagerial accounting / _cRonald W. Hilton.
250			_a2nd ed.
260			_aNew York : _bMcGraw-Hill, _cc1994.
300			_axxx, 982, G1-17, I1-18 p. : _bcol. ill. ; _c27 cm.
500			_aIncludes indexes.
505			_aPart 1 Fundamentals and cost accumulation systems: managerial accounting - an overview; basic cost terms and concepts; job-order costing systems; process costing and hybrid product-costing systems; cost-management systems for the new manufacturing environment. Part 2 Planning and control systems: cost behaviour and estimation; cost-volume-profit analysis; budgeting - profit planning and control systems; standard costing and performance measures for the new manufacturing environment; flexible budgets and control of overhead costs; responsibility accounting and income reporting; investment centers and transfer pricing. Part 3 Using accounting information in making decisions: decision-making - relevant costs and benefits; cost analysis and pricing decisions; captial expenditure decisions - an introduction; further aspects of capital expenditure decisions. Part 4 Selected topics for further study: cost allocation - a closer look; analyzing financial statements; preparing the statement of cash flows.
520			_aIn addition to featuring real-world business examples throughout, this text also includes running cases in each chapter to provide an integrated discussion of specific topics. It aims to provide a balance of managerial accounting topics in manufacturing, retail, non-profit and service-industry settings in order to show that managerial accounting is used by managers of all types of organizations, not just manufacturers. Each chapter is built around one major illustration and the text includes descriptions of such real companies as American Express, Wal-Mart, General Electric and McDonald's. As instructors often have differing views on the optimal chapter sequence, each chapter is a module which can be assigned in any order the instructor chooses. The book provides a blend of traditional material and up-to-date coverage of emerging topics in managerial accounting. Such innovations as just-in-time inventory systems, flexible manufacturing and computer-integrated manufacturing are changing the manufacturing environment and managerial accounting systems. This new edition discusses the importance of these changes - for instance, Chapter 5 is devoted entirely to cost management systems for the new manufacturing environment. The second edition also features a significant increase in end-chapter material. The number of assignment items (review questions, exercises, problems and cases) has been substantially increased. The number of cases has more than doubled. New missing-data problems have been added to allow students to build critical-thinking skills. In addition to new problem material, roughly 75% of the exercises, problems and cases from the first edition are either new or revised. Every chapter now has one or more problems and cases dealing with ethical issues. In addition, there are significant increases in the number of problems and cases that include international issues, critical thinking skills and written communication requirements. Step-by-step presentation
650		0	_aManagerial accounting. _9925
942			_2lcc _n0 _cBK
999			_c254 _d254