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| Managerial Accoung | |
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| Managerial Accounting Basics | |
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| Managerial Cost Concepts | |
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| Manufacturing Costs in Financial Statements | |
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| Managerial Accounting Today | |
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| Appendix: Accounting Cycle for a Manufacturing Company | |
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| Job Order Costing | |
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| Cost Accounting Systems | |
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| Job Order Cost Flow | |
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| Summary of Job Order Cost Flows | |
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| Reporting Job Cost Data | |
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| Process Costing | |
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| The Nature of Process Cost Systems | |
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| Equivalent Units | |
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| Comprehensive Example of Process Costing | |
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| Appendix: FIFO Method | |
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| Activity-Based Costing | |
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| Traditional Costing and Activity-Based Costing | |
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| Example of Traditional Costing versus ABC | |
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| Activity-Based Costing: A Closer Look | |
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| Activity-Based Costing in Service Industries | |
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| Appendix: Just-in-Time Processing | |
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| Cost-Volume-Profit | |
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| Cost Behavior Analysis | |
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| Cost-Volume-Profit Analysis | |
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| Cost-Volume-Profit Analysis: Additional Issues | |
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| Cost-Volume-Profit (CVP) Review | |
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| Sales Mix | |
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| Cost Structure and Operating Leverage | |
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| Appendix: Absorption Costing versus Variable Costing | |
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| Incremental Analysis | |
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| Management's Decision-Making Process | |
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| Types of Incremental Analysis | |
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| Other Considerations in Decision Making | |
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| Pricing | |
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| External Sales | |
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| Target Costing | |
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| Cost-Plus Pricing | |
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| Variable-Cost Pricing | |
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| Time-and-Material Pricing | |
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| Internal Sales | |
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| Negotiated Transfer Prices | |
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| Cost-Based Transfer Prices | |
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| Market-Based Transfer Prices | |
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| Effect of Outsourcing on Transfer Pricing | |
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| Transfers Between Divisions in Different Countries | |
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| Appendix: Other Cost Approaches to Pricing | |
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| Budgetary Planning | |
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| Budgeting Basics | |
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| Preparing the Operating Budgets | |
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| Preparing the Financial Budgets | |
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| Budgeting in Nonmanufacturing Companies | |
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| Budgetary Control and Responsibility Accounting | |
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| The Concept of Budgetary Control | |
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| Static Budget Reports | |
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| Flexible Budgets | |
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| The Concept of Responsibility Accounting | |
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| Types of Responsibility Centers | |
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| Appendix: Residual Income-Another Performance Measurement | |
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| Standard Costs and Balanced Scorecard | |
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| The Need for Standards | |
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| Setting Standard Costs-A Difficult Task | |
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| Analyzing and Reporting Variances from Standards | |
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| Balanced Scorecard | |
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| Standard Cost Accounting System | |
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| A Closer Look at Overhead Variances | |
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| Planning for Capital Investments | |
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| The Capital Budgeting Evaluation Process | |
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| Cash Payback | |
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| Net Present Value Method | |
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| Additional Considerations | |
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| Other Capital Budgeting Techniques | |
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| Statement of Cash Flows | |
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| The Statement of Cash Flows: Usefulness and Format | |
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| Preparing the Statement of Cash Flows-Indirect Method | |
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| Using Cash Flows to Evaluate a Company | |
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| Using a Worksheet to Prepare the Statement of Cash Flows-Indirect Method | |
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| Statement of Cash Flows-Direct Method | |
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| Financial Statement Analysis | |
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| Basics of Financial Statement Analysis | |
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| Horizontal Analysis | |
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| Vertical Analysis | |
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| Ratio Analysis | |
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| Earning Power and Irregular Items | |
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| Quality of Earnings | |
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| Time Value of Money | |
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| Standards of Ethical Conduct for Management Accountants | |
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| Cases for Management Decision Making | |
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| Photo Credits | |
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| Company Index | |
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| Subject Index | |