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Managerial Accounting: Creating Value in a Dynamic Business Environment, 12th Edition
ISBN10: 1259969517 | ISBN13: 9781259969515
© 2020
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The emphasis of Managerial Accounting, 12th edition, is on teaching students to use accounting information to best manage an organization. Consistent with the practice Hilton pioneered in the first edition, each chapter is written around a realistic business or focus company that guides the reader through the topics of that chapter. Known for balanced examples of Service, Retail, Nonprofit and Manufacturing companies, Hilton/Platt offers a clear, engaging writing style that has been praised by instructors and students alike. The 12th edition of Managerial Accounting offers significant coverage of contemporary topics such as activity-based costing, target costing, the value chain, customer profitability analysis, and throughput costing while also including traditional topics such as job-order costing, budgeting and performance evaluation.
Ch. 1 The Crucial Role of Managerial Accounting in a Dynamic Business Environment
Ch. 2 Basic Cost Management Concepts
Ch. 3 Product Costing and Cost Accumulation in a Batch Production Environment
Ch. 4 Process Costing and Hybrid Product-Costing Systems
Ch. 5 Activity-Based Costing and Management
Ch. 6 Activity Analysis, Cost Behavior, and Cost Estimation
Ch. 7 Cost-Volume-Profit Analysis
Ch. 8 Variable Costing and the Measurement of ESG and Quality Costs
Ch. 9 Financial Planning and Analysis: The Master Budget
Ch. 10 Standard Costing and Analysis of Direct Costs
Ch. 11 Flexible Budgeting and Analysis of Overhead Costs
Ch. 12 Responsibility Accounting and the Balanced Scorecard
Ch. 13 Investment Centers and Transfer Pricing
Ch. 14 Decision Making: Relevant Costs and Benefits
Ch. 15 Target Costing and Cost Analysis for Pricing Decisions
Ch. 16 Capital Expenditure Decisions
Ch. 17 Allocation of Support Activity Costs and Joint Costs
Appendix I: The Sarbanes–Oxley Act, Internal Controls, and Management Accounting
Appendix II: Compound Interest and the Concept of Present Value
Appendix III: Inventory Management
References for “In Their Own Words”
Glossary
Index of Companies and Organizations
Index of Subjects
Focus on Ethics Statement
Ch. 2 Basic Cost Management Concepts
Ch. 3 Product Costing and Cost Accumulation in a Batch Production Environment
Ch. 4 Process Costing and Hybrid Product-Costing Systems
Ch. 5 Activity-Based Costing and Management
Ch. 6 Activity Analysis, Cost Behavior, and Cost Estimation
Ch. 7 Cost-Volume-Profit Analysis
Ch. 8 Variable Costing and the Measurement of ESG and Quality Costs
Ch. 9 Financial Planning and Analysis: The Master Budget
Ch. 10 Standard Costing and Analysis of Direct Costs
Ch. 11 Flexible Budgeting and Analysis of Overhead Costs
Ch. 12 Responsibility Accounting and the Balanced Scorecard
Ch. 13 Investment Centers and Transfer Pricing
Ch. 14 Decision Making: Relevant Costs and Benefits
Ch. 15 Target Costing and Cost Analysis for Pricing Decisions
Ch. 16 Capital Expenditure Decisions
Ch. 17 Allocation of Support Activity Costs and Joint Costs
Appendix I: The Sarbanes–Oxley Act, Internal Controls, and Management Accounting
Appendix II: Compound Interest and the Concept of Present Value
Appendix III: Inventory Management
References for “In Their Own Words”
Glossary
Index of Companies and Organizations
Index of Subjects
Focus on Ethics Statement
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