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Management Accounting

Don R. HansenMaryanne M. Mowen

出版	South-Western College Pub., 1997
主題	Business & Economics / Accounting / ManagerialBusiness & Economics / Management
ISBN	05388563009780538856300
URL	http://books.google.com.hk/books?id=5IfZAAAAMAAJ&hl=&source=gbs_api

註釋

The new edition of this successful text continues to cover both innovative and traditional topics in management accounting. However, by using the activity based framework and by integrating activity concepts throughout the text, students are shown that the traditional methods have limitations while the activity-based approach is very advantageous. A full chapter on international issues also provides students with a well-rounded view of management accounting around the world. Other items, such as ethical conduct for management accountants, enhanced discussion of the value chain, and cost behavior covered within an activity framework help future managers learn how they can use management accounting information for the betterment of the companies they will work for.