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Introduction to Management Accounting, 2/E
Michael L. Werner, University of Miami
Kumen H. Jones, Arizona State University

ISBN-10: 0130327506
ISBN-13: 9780130327505

Publisher: Prentice Hall
Copyright: 2004
Format: Cloth; 416 pp
Published: 08/28/2003
Status: Out of Print

Suggested retail price: $180.00
We're sorry, this product is no longer available. Please contact your Pearson rep if you are using this product and need instructor resources.

For Introduction to Management Accounting Classes.

This introduction to management accounting and its significant role in making sound business decisions teaches students how to be wise users, not necessarily preparers of accounting information—a strong user-based approach that's endorsed and supported by the AECC. The authors present accounting information in a broader business context—emphasizing what accounting information is, why it is important, and how it is used to make economic decisions.

Three Jones/Werner Text Options. The series includes separate financial and management accounting texts or a comprehensive volume that combines the full content of the financial and management texts.

Management Accounting Highlights

User-driven approach to cost behavior (Chs. 4-5).

Unique Chapter on Evaluating Performance (Ch. 10). Discusses evaluation methods; centralized and decentralized management styles, business segments, return on investment and residual income; non-financial measures, such as quality, customer satisfaction, employee morale, employee safety, efficiency, and just-in-time philosophy.

Distinctive presentation of the operating budget (Ch. 8). Part I describes the importance and uses of the operating budget; compares/contrasts various approaches to preparation. Part II shows step-by-step preparation of the budgets that comprise the operating budget; details the use of the operating budget in the overall management process.

Assignment Options

NEW - Apply What You Have Learned. These end-of-chapter assignment materials include a mix of traditional types of homework problems and innovative assignments requiring critical thinking and writing.

In-Text Discussion Questions. The unique Discussion Questions appear within the body of the text and provide material for in-class group activities, whole-class discussions, and writing assignments. They are designed to emphasize important textual points that students may skip in their initial reading.

NEW - Review the Facts. These basic, definitional questions review the key points of each chapter.

Apply What You Have Learned. These end-of-chapter assignment materials include a mix of traditional types of homework problems and innovative assignments requiring critical thinking and writing.

Review the Facts. These basic, definitional questions review the key points of each chapter.

1. Management Accounting: It's Environment and Future.

2. Classifying Costs.

3. Determining Costs of Products.

4. Cost Behavior.

5. Business Decisions Using Cost Behavior.

6. Making Decisions Using Relevant Information.

7. The Capital Budget: Evaluating Capital Expenditures.

8. The Operating Budget.

9. Standard Costing.

10. Evaluating Performance.

Introduction to Management Accounting [CORE TEXTS] (Accounting and Taxation)

Introduction to Management Accounting & E Biz 2002 Pkg.
Werner & Jones
©2000 | Prentice Hall | Cloth Package; 536 pp | Out of Stock
ISBN-10: 0130744611 | ISBN-13: 9780130744616
Brief Description

For Introduction to Management Accounting courses.

This introduction to managerial accounting and its significant role in making sound business decisions teaches students how to be wise users, not necessarily preparers of accounting information—a strong user-based approach that's endorsed and supported by the AECC. The authors present accounting information in a broader business context, emphasizing what accounting information is, why it is important, and how it is used to make strategic economic decisions.

Reviews
Backcover Copy

"This is my favorite Management Accounting text today... I find that the Werner/Jones text is perfect for my class—it provides all the material we need in a text that is easy (and almost fun!) to read." — Mark Bettini, University of California-Berkeley

Mike Werner and Kumen Jones have crafted an exciting text designed to meet the needs of those faculty and students who are eager to embrace a user perspective in first-year accounting.

Introduction to Management Accounting: A User Perspective, Second Edition, maintains the authors' well-received user approach and places a strong emphasis on decision making. Other unique features include:

NEW—Separate Chapter on Cost Allocation and ABC (Chapter 4).
User-Driven Approach to Cost Behavior (Chapters 5 and 6). NEW—Section on using Microsoft Excel for charting and analyzing mixed costs (Chapter 5).
NEW—Section in the capital budgeting chapter (Chapter 8) on using financial calculators for future value and present value calculations.
Distinctive Presentation of the Operating Budget (Chapter 9). Part I describes the importance and uses of the operating budget and compares/contrasts various approaches to preparation. Part II shows step-by-step preparation of the budgets that comprise the operating budget and details the use of the operating budget in the overall management process.
Unique Chapter on Evaluating Performance (Chapter 11) discusses evaluation methods; centralized and decentralized management styles; business segments; return on investment and residual income; the balanced scorecard and nonfinancial measures, such as quality, customer satisfaction, employee morale, employee safety, efficiency, and just-in-time philosophy.

Companion Website - Werner, 3/E
Werner
©2004 | Prentice Hall | On-line Supplement; 0 pp | Instock
ISBN-10: 0131409336 | ISBN-13: 9780131409330
URL: http://www.prenhall.com/werner
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©2004 | Prentice Hall | On-line Supplement; 800 pp | Estimated Availability : 09/01/2003
ISBN-10: 0131409298 | ISBN-13: 9780131409293

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