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Managerial Accounting

ISBN-10: 0471467855
ISBN-13: 9780471467854
Edition: 2009
List price: $259.95 Buy it from $3.45
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Description: In order to effectively solve business problems, managers need to understand how managerial accounting can improve decision-making. This book lays the groundwork by presenting managerial accounting in a strategic framework. Each module examines cost  More...

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Book details

List price: $259.95
Copyright year: 2009
Publisher: John Wiley & Sons, Incorporated
Publication date: 11/10/2008
Binding: Hardcover
Pages: 704
Size: 8.50" wide x 10.75" long x 1.25" tall
Weight: 3.784
Language: English

In order to effectively solve business problems, managers need to understand how managerial accounting can improve decision-making. This book lays the groundwork by presenting managerial accounting in a strategic framework. Each module examines cost estimation and planning decisions in both the short- and long-term context. Budgets are then discussed as devices that connect planning and control decisions. Within each chapter, a specific decision problem is framed in a four-step manner. Throughout the pages, Chapter Connections ties the decision problems to concepts in earlier chapters. End-of-chapter material also provides a good balance of quantitative and qualitative problems. This approach enables managers to learn the linkages among seemingly unrelated decisions.

Ramji Balakrishnan is the Carlson-KPMG Professor of Accounting and the Director of the RSM McGladrey Institute for Accounting Research and Education at the University of Iowa. Dr. Balakrishnan has a B.Sc. in Statistics from the University of Madras in 1977, an MBA from the Indian Institute of Management, Ahmedabad in 1979, and a Ph.D. from Columbia University in 1986. He is a Certified Management Accountant and is a recipient of the Robert Beyer Bronze Medal. He joined the University of Iowa in 1986 and has been there since except for a year at Georgia State University. A top-rated teacher and researcher, Dr. Balakrishnan has published his research in premier journals such as The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Management Science, Journal of Management Accounting Research and Accounting Horizons. Along with Dr. Sivaramakrishnan, he won the 2003 Best Paper award for notable contribution to the management accounting literature. Dr. Balakrishnan serves on several Editorial Boards and has served as Associate Editor. He has taught managerial accounting at the undergraduate, graduate and doctoral levels, and has published several teaching cases. He was the President of the Management Accounting Section of the AAA for 2005-2006.Konduru "Shiva" Sivaramakrishnan is currently a Professor and C.T. Bauer Endowed Chair in Accounting at the C.T. Bauer College of Business, University of Houston. He received his BTech in Engineering from the Indian Institute of Technology 1977, Madras, an MBA from Xavier Institute, Jamshedpur, India, in 1982, and a Ph.D. in Accounting and Information Systems from the Kellogg Graduate School of Management at Northwestern University in 1989. Prior to his current position, he was a tenured Associate Professor at the Graduate School of Industrial Administration, Carnegie Mellon University, and Professor and Philip Ljungdahl Chair in Accounting at Texas A&M University. Dr. Sivaramakrishnan has significant research and teaching accomplishments. His research has appeared in premier journals such as The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Management Science, Journal of Management Accounting Research, Accounting Horizons, Journal of Accounting and Economics, and Review of Financial Studies. Along with Dr. Ramji Balakrishnan, he won the 2003 Best Paper award for notable contribution to the management accounting literature. Shiva serves on several editorial boards, and is currently an Associate Editor of the Journal of Management Accounting Research. He has won numerous awards for teaching excellence at both undergraduate and graduate levels.Geoffrey B. Sprinkle is an Associate Professor, Whirlpool Faculty Fellow, and Chair of the Honors Program at the Kelley School of Business at Indiana University. Dr. Sprinkle has both B.S. and M.S. degrees in Accounting from Arizona State University, and his Ph.D. from The University of Iowa. Geoff is a Certified Public Accountant, earning the Gold Medal in the state of Arizona on the May, 1989 CPA exam and the Elijah Watts Sells award nationally. He primarily teaches managerial accounting to undergraduates and is the recipient of numerous school-wide and university-level teaching awards. Dr. Sprinkle's writings focus on motivation and coordination problems within organizations, including performance-evaluation and reward systems. His work has been published in journals such as The Accounting Review, The American Economic Review, Accounting, Organizations and Society, Journal of Accounting Research, Behavioral Research in Accounting, Issues in Accounting Education, and The Journal of Management Accounting Research. He also currently serves on the Editorial Boards of The Accounting Review, The British Accounting Review, Accounting, Organizations and Society, and The Journal of Management Accounting Research.

Introduction and Framework
Accounting: Information for Decision Making
Identifying and Estimating Costs and Benefits
Cost Flows and Cost Terminology
Short-Term Planning and Control: Maximizing Contribution
Techniques for Estimating Fixed and Variable Costs
Cost-Volume-Profit Analysis
Decision Making in the Short Term
Operating Budgets: Bridging Planning and Control
Budgetary Control and Variance Analysis
Planning and Control over the Long Term: Maximizing Profit
Cost Allocations: Theory and Applications
Activity-Based Costing and Management
Managing Long-Lived Resources: Capital Budgeting
Performance Evaluation in Decentralized Organizations
Strategic Planning and Control
Cost Accounting Systems
Job Costing
Process Costing
Support Activity and Dual-Rate Allocations
Glossary
Index

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