In addition to featuring "real-world" business examples throughout, this text also includes "running cases" in each chapter to provide an integrated discussion of specific topics. It aims to provide a balance of managerial accounting topics in manufacturing, retail, non-profit and service-industry settings in order to show that managerial accounting is used by managers of all types of organizations, not just manufacturers. Each chapter is built around one major illustration and the text includes descriptions of such real companies as American Express, Wal-Mart, General Electric and McDonald's. As instructors often have differing views on the optimal chapter sequence, each chapter is a module which can be assigned in any order the instructor chooses. The book provides a blend of traditional material and up-to-date coverage of emerging topics in managerial accounting. Such innovations as just-in-time inventory systems, flexible manufacturing and computer-integrated manufacturing are changing the manufacturing environment and managerial accounting systems. This new edition discusses the importance of these changes - for instance, Chapter 5 is devoted entirely to cost management systems for the new manufacturing environment. The second edition also features a significant increase in end-chapter material. The number of assignment items (review questions, exercises, problems and cases) has been substantially increased. The number of cases has more than doubled. New missing-data problems have been added to allow students to build critical-thinking skills. In addition to new problem material, roughly 75% of the exercises, problems and cases from the first edition are either new or revised. Every chapter now has one or more problems and cases dealing with ethical issues. In addition, there are significant increases in the number of problems and cases that include international issues, critical thinking skills and written communication requirements. Step-by-step presentations have been added to explain various steps in te construction of a master budget and the steps in the implementation of an activity-based costing system. This edition also integrates contemporary topics throughout, including: earlier presentation of activity-based costing, featuring a conceptual introduction to ABC without getting into excessive detail; new coverage of performance measurement in the new manufacturing environment, including a discussion of the limitations of standard costing and a comparison of the relationships between ABC and standard costing; an expansion of international and ethical issues; and updated coverage of capital-budgeting practices, including an international discussion.
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A Professor of Accounting at Cornell University, Professor Hilton teaches in the areas of managerial accounting and cost management systems. With bachelor's and master's degrees in accounting from The Pennsylvania State University, he received his Ph.D. from The Ohio State University. A Cornell faculty member since 1977, Professor Hilton also has taught accounting at Ohio State and the University of Florida, where he held the position of Walter J. Matherly Professor of Accounting. Prior to pursuing his doctoral studies, Hilton worked for Peat, Marwick, Mitchell and Company and served as an officer in the United States Air Force. Professor Hilton is a member of the Institute of Management Accountants and has been active in the American Accounting Association. He has served as associate editor of The Accounting Review and as a member of its editorial board. Hilton also has served on the editorial board of the Journal of Management Accounting Research. He has been a member of the resident faculties of both the Doctoral Consortium and the New Faculty Consortium sponsored by the American Accounting Association. With wide-ranging research interests, Hilton has published articles in many -journals, including the Journal of Accounting Research, The Accounting Review, -Management Science, Decision Sciences, The Journal of Economic Behavior and Organization, Contemporary Accounting Research, and the Journal of Mathematical Psychology. Author of Managerial Accounting, he also has published a monograph in the AAA Studies in Accounting Research series, is a co-author of Budgeting: Profit Planning and Control, and is a co-author of Cost Accounting: Concepts and Mana-ge-rial Applications. Professor Hilton's current research interests focus on contemporary cost management systems and international issues in managerial accounting. In recent years, he has toured manufacturing facilities and consulted with practicing managerial accountants in North America, Europe, Asia, and Australia.
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Book Description Mcgraw-Hill College, 1993. Hardcover. Book Condition: New. book. Bookseller Inventory # 0070289875
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Book Description Mcgraw-Hill College, 1993. Hardcover. Book Condition: Brand New. 2nd edition. 1024 pages. 10.08x8.19x1.73 inches. In Stock. Bookseller Inventory # 0070289875