Managerial accounting : creating value in a dynamic business environment / Ronald W. Hilton Hilton, Ronald W

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Hilton, Ronald W
Managerial accounting.; Contabilidad administrativa.; Management Accounting.
"THIS CHAPTER'S FOCUS COMPANY is The Walt Disney Company. This -entertainment services company is a giant in the industry with theme parks, feature film studios, animation studios, television broadcasting, hotels and resorts, and retail stores. Using The Walt Disney Company as an illustration, we will introduce the field of managerial -accounting and its major themes. Some of you are excited about studying accounting. But even more of you are asking, "Why do I need to study managerial accounting? I'm not going to be an accountant!" That is a good question. We will explore how managerial accountants work in partnership with managers to add value to the organization, and how managers also use managerial accounting tools to make their decisions"-- Of Product-Costing System AlternativesAccumulating Costs in a Job-Order Costing System; Job-Cost Record; Direct-Material Costs; M.A.P. Supply Chain Management; Direct-Labor Costs; Manufacturing-Overhead Costs; Summary of Event Sequence in Job-Order Costing; Illustration of Job-Order Costing; Purchase of Material; Use of Direct Material; Use of Indirect Material; Use of Direct Labor; Use of Indirect Labor; Manufacturing-Overhead Costs Incurred; Application of Manufacturing Overhead; Summary of Overhead Accounting; Selling and Administrative Costs; Completion of a Production Job.
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