Managerial Accounting: Creating Value in a Dynamic Business Environment / Edition 8

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Overview

The emphasis of Managerial Accounting, 8e is on teaching students to use accounting information to best manage an organization. In a 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 offers a clear, engaging writing style that has been praised by instructors and students alike. As in previous editions, there is 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.

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Product Details

  • ISBN-13: 9780073526928
  • Publisher: McGraw-Hill Companies,Inc.
  • Publication date: 9/29/2008
  • Edition description: Older Edition
  • Edition number: 8
  • Pages: 848
  • Product dimensions: 8.80 (w) x 10.90 (h) x 1.30 (d)

Meet the Author

A Professor of Accounting at Cornell University, Professor Hilton teaches in the areas of managerial accounting and cost management systems. With bachelor's and master's degrees in accounting from The Pennsylvania State University, he received his Ph.D. from The Ohio State University.

A Cornell faculty member since 1977, Professor Hilton also has taught accounting at Ohio State and the University of Florida, where he held the position of Walter J. Matherly Professor of Accounting. Prior to pursuing his doctoral studies, Hilton worked for Peat, Marwick, Mitchell and Company and served as an officer in the United States Air Force.

Professor Hilton is a member of the Institute of Management Accountants and has been active in the American Accounting Association. He has served as associate editor of The Accounting Review and as a member of its editorial board. Hilton also has served on the editorial board of the Journal of Management Accounting Research. He has been a member of the resident faculties of both the Doctoral Consortium and the New Faculty Consortium sponsored by the American Accounting Association.

With wide-ranging research interests, Hilton has published articles in many -journals, including the Journal of Accounting Research, The Accounting Review, -Management Science, Decision Sciences, The Journal of Economic Behavior and Organization, Contemporary Accounting Research, and the Journal of Mathematical Psychology. Author of Managerial Accounting, he also has published a monograph in the AAA Studies in Accounting Research series, is a co-author of Budgeting: Profit Planning and Control, and is a co-author of Cost Accounting: Concepts and Mana-ge-rial Applications. Professor Hilton's current research interests focus on contemporary cost management systems and international issues in managerial accounting. In recent years, he has toured manufacturing facilities and consulted with practicing managerial accountants in North America, Europe, Asia, and Australia.

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Table of Contents

Preface
Pt. 1 Fundamentals and Cost Accumulation Systems 1
Ch. 1 Managerial Accounting: An Overview 3
Ch. 2 Basic Cost Terms and Concepts 29
Ch. 3 Job-Order Costing Systems 71
Ch. 4 Process Costing and Hybrid Product-Costing Systems 133
Ch. 5 Cost Management Systems for the New Manufacturing Environment 191
Pt. 2 Planning and Control Systems 261
Ch. 6 Cost Behavior and Estimation 263
Ch. 7 Cost-Volume-Profit Analysis 317
Ch. 8 Budgeting: Profit Planning and Control Systems 373
Ch. 9 Standard Costing and Performance Measures for the New Manufacturing Environment 445
Ch. 10 Flexible Budgets and Control of Overhead Costs 501
Ch. 11 Responsibility Accounting and Income Reporting 553
Ch. 12 Investment Centers and Transfer Pricing 603
Pt. 3 Using Accounting Information in Making Decisions 649
Ch. 13 Decision Making: Relevant Costs and Benefits 651
Ch. 14 Cost Analysis and Pricing Decisions 717
Ch. 15 Capital Expenditure Decisions: An Introduction 765
Ch. 16 Further Aspects of Capital Expenditure Decisions 811
Pt. 4 Selected Topics for Further Study 861
Ch. 17 Cost Allocation: A Closer Look 863
Ch. 18 Analyzing Financial Statements 895
Ch. 19 Preparing the Statement of Cash Flows 939
Glossary G-1
Indexes I-1
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