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Introduction to Management Accounting
Charles T. HorngrenGary L. SundemWilliam O. Stratton
出版Prentice-Hall International, 1996
主題Business & Economics / Accounting / GeneralBusiness & Economics / Accounting / Managerial
ISBN013205535X9780132055352
URLhttp://books.google.com.hk/books?id=u4ciAQAAMAAJ&hl=&source=gbs_api
註釋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.