Management Accounting

Author: (USA) Hanson (Hanson, D.R.), (USA) Mowen (Mowen, M.M.)
Publisher:
Publish Date: 2005-02-17
Features: This book integrates traditional management accounting content with modern management accounting, highlighting new theories, concepts, and methods developed since the 1980s to adapt to the needs of high technology, the information age, global competition, and centralized corporate power. These include activity-based costing, activity-based budgeting, incentive systems, quality costs, environmental costs, balanced scorecards, and more. The book is divided into 19 chapters, systematically introducing the fundamental knowledge of management accounting: cost accumulation and product costs (Chapters 2 to 7); planning and control (Chapters 8 to 14); and management decision-making (Chapters 15 to 19). As a renowned management accounting textbook widely used overseas, this book is rich in case studies and closely combines theory with practice, making it highly suitable for senior undergraduate and graduate students in accounting and non-accounting disciplines, as well as MBA students selecting it as their management accounting textbook.