This book is the eighth of fifteen books which introduces the basic principles of accounting. In this book you will learn about managerial accounting. Topics such planning, directing, and controlling are emphasized. Focusing specifically on decision making, planning, strategy, budgets, costing, analysis, and monitoring. Key costing terminology is introduced. Students will learn about product versus period costs. Unique issues related to manufacturers are discussed. Raw materials, work in process, cost of goods manufactured and cost of goods sold are also presented.

这本书是介绍会计基本原理的十五本书中的第八本。在这本书中你将学习管理会计。重点讨论了计划、指挥和控制等问题。特别关注决策、规划、战略、预算、成本计算、分析和监控。介绍了主要成本计算术语。学生将学习产品成本与周期成本。讨论了与制造商有关的独特问题。还介绍了原材料、在制品、生产成本和销售成本。