Accounting for management control : an introduction /
por Charles T. Horngren. --
- 3.ed.
- Englewood Cliffs : Prentice-Hall, 1974.
- 619 p. : il.
Part one. Scorekeeping, stewardship, and evaluation. 1. Perspective: scorekeeping, attention directing, and problem solving. 2. Basic accounting: concepts, techniques and conventions. 3. Understanding corporate annual reports. 4. Understanding corporate annual reports. 5. Difficulties in measuring net income. Part two. The core of accounting for planning and control. 6. The master budget: the overall plan. 7. Cost behaviour: volume-profit relationships. 8. Cost bahaviour and income statements. 9. Flexible budgets and standards for control. 10. Variations of cost behavior patterns. 11. Motivation, responsibility accounting, and cost allocation. 12. Relevant costs and the contribution approach to problem solving. Part three. Selected topics for further study. 13. Capital budgeting. 14. Impact of income taxes on management planning. 15. Overhead application: direct and absorption costing. 16. Decentralization, performance measurement, and tranfer pricing. 17. Influences of quantitative techniques on management accounting.
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