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　　1.Understanding Why: Most managers would likely agree that understanding concepts is more important than memorizing techniques. This text focuses on why companies use various techniques, rather than have students blindly apply the concepts.

　　2.Seeing the concepts in many areas of the field: All business sectors discussed. The concepts found in this text do not solely apply to large corporations, which is why nonprofit, retail, wholesale, service, selling, manufacturing, and administrative situations are addressed throughout.

　　3.Presenting the basics up-front: The core concepts and principles are explained in the first few chapters and are then revisited, where applicable, at more complex levels throughout the remainder of the text. Covering the fundamental concepts in the first few chapters helps to equip students with a foundation that they can use to apply to the more challenging material.

　　4.Taking out the guesswork: Real-world business examples are provided so that students don’t have to imagine how techniques will work in today’s businesses. These examples—which are drawn from actual companies that students know and trust such as Starbucks, Boeing, AT&T, McDonald’s, and Microsoft—are presented with relevant subject matter, clearly and accessibly, throughout the text.

作者簡介

Charles T. Horngren

　　現職：Stanford University

Gary L. Sundem

　　現職：University of Washington

William O. Stratton

　　現職：Pepperdine University

PART I: FOCUS ON DECISION MAKING
Ch1 Managerial Accounting, the Business Organization, and Professional Ethics
Ch2 Introduction to Cost Behavior and Cost-Volume Relationships
Ch3 Measurement of Cost Behavior
Ch4 Cost Management Systems and Activity-Based Costing
Ch5 Relevant Information for Decision Making with a Focus on Pricing Decisions
Ch6 Relevant Information for Decision Making with a Focus on Operational Decisions

PART II: ACCOUNTING FOR PLANNING AND CONTROL
Ch7 Introduction to Budgets and Preparing the Master Budget
Ch8 Flexible Budgets and Variance Analysis
Ch9 Management Control Systems and Responsibility Accounting
Ch10 Management Control in Decentralized Organizations

PART III: CAPITAL BUDGETING
Ch11 Capital Budgeting

PART IV: PRODUCT COSTING
Ch12 Cost Allocation
Ch13 Accounting for Overhead Costs
Ch14 Job-Costing and Process-Costing Systems

PART V: BASIC FINANCIAL ACCOUNTING
Ch15 Basic Accounting: Concepts, Techniques, and Conventions
Ch16 Understanding Corporate Annual Reports: Basic Financial Statements
Ch17 Understanding and Analyzing Consolidated Financial Statements