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內容簡介
First and foremost, the emphasis of this managerial accounting text is decision making as opposed to number crunching. Additionally, this text is unique in its first-person, discovery learning approach using a 4-step decision-making model throughout. It truly conveys a management perspective, by including coverage of topics such as ABM, the value chain, and balanced scorecard evaluation techniques. It is also the first managerial text to incorporate coverage on knowledge management (Ch. 13), highlighting the latest developments for improved managerial decision making.
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Costing, and Operations Costing. 4. Activity-Based Costing. PART II. THE NATURE OF COSTS IN DECISION MAKING. 5. Cost Behavior and Relevant Costs. 6. Cost-Volume-Profit Analysis. 7. Short-Term Tactical Decision Making. 8. Long-Term (Capital Investment) Decision Analysis. PART III. PLANNING, PERFORMANCE EVALUATION, AND CONTROL. 9. The Use of Budgets in Planning and Decision Making. 10. Variance Analysis—A Tool for Cost Control and Performance Evaluation. 11. Decentralization and Performance Evaluation. 12. Performance Evaluation Using the Balanced Scorecard. PART IV. THE IMPACT OF MANAGEMENT DECISIONS. 13. Strategic Use of Managerial Accounting Information. 14. Corporate Governance and Ethics. PART V. OTHER TOPICS. 15. Financial Statement Analysis. 16. The Statement of Cash Flows.
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