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| Managerment Accounting--A Perspective | |
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| The Role of Management Accounting | |
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| Financial Accounting vs. Management Accounting | |
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| Cost Accounting vs. Management Accounting | |
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| The Work of Management | |
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| The Organizational Aspect of management Accounting | |
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| Controllership | |
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| The Certified Management Accountant (CMA) | |
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| Cost Concepts, Terms, and Classifications | |
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| Different Costs for Different Purposes | |
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| Cost Classifications | |
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| Costs by Management Function | |
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| Direct Costs and Indirect Costs | |
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| Product Costs and Period Costs | |
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| Variable Costs, Fixed Costs, and Semivariable Costs | |
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| Costs for Planning, Control, and Decision Making | |
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| Income Statements and Balance Sheets--Manufacturer's vs. Merchandiser's | |
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| Determination of Cost Behavior Patterns | |
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| Analysis of Cost Behavior | |
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| A Further Look at Costs by Behavior | |
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| Types of Fixed Costs--Committed or Discretionary | |
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| Analysis of Semivariable Costs (or Mixed Costs) | |
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| The High-Low Method | |
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| The Scattergraph Method | |
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| The Method of Least Squares (Regression Analysis) | |
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| Regression Statistics | |
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| The Contribution Approach to the Income Statement | |
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| Cost-Volume-Profit and Break-Even Analysis | |
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| Cost-Volume-Profit and Break-Even Analysis Defined | |
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| Questions Answered by CVP Analysis | |
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| Concepts of Contribution Margin | |
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| Break-Even Analysis | |
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| Target Income Volume an dMargin of Safety | |
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| Some Applications of CVP Analysis | |
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| Sales Mix Analysis | |
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| Break-Even and CVP Analysis Assumptions | |
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| Absorption vs. Direct Costing | |
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| Chapters 1-4 | |
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| Relevant Costs in Nonroutine Decisions | |
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| Types of Nonroutine Decisions | |
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| Relevant Costs Defined | |
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| Other Decision-Making Approaches--Total Project and Opportunity Cost Approaches | |
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| Pricing Special Orders | |
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| The Make-or-Buy Decision | |
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| The Sell-or_Process-Further Decision | |
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| Adding or Dropping a Product Line | |
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| Utilization of Scarce Resources | |
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| Budgeting for Profit Planning | |
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| Budgeting Defined | |
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| The Structure of the Master Budget | |
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| Illustration | |
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| Zero-Base Budgeting | |
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| Standard Costs, Responsibility Accounting, and cost Allocation | |
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| Responsibility Accounting Defined | |
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| Responsibility Centers and Their Performance Evaluation | |
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| Standard Costs and Variance Analysis | |
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| Fixed Overhead Variances | |
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| Methods of Variance Analysis for Factory Overhead | |
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| Flexible Budgets and Performance Reports | |
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| Segmental Reporting and the Contribution Approach to Cost Allocation | |
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| Chapters 5-7 | |
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| Performance Evaluation, Transfer Pricing, and Decentralization | |
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| Decentralization | |
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| Evaluation of Divisional Performance | |
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| Rate of Return on Investment (ROI) | |
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| ROI and Profit Planning | |
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| Residual Income (RI) | |
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| Investment Decisions under ROI and RI | |
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| Transfer Pricing | |
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| Alternative Transfer Pricing Schemes | |
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| Capital Budgeting | |
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| Capital Budgeting Decisions Defined | |
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| Capital Budgeting Techniques | |
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| Mutually Exclusive Investments | |
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| Capital Rationing | |
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| Income Tax Factors | |
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| Capital Budgeting Decisions and the Modified Accelerated Cost Recovery System (MACRS) | |
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| Quantitative Approaches to Managerial Accounting | |
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| Introduction | |
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| Linear Programming and Shadow Prices | |
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| The Learning Curve | |
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| Inventory Planning and Control | |
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| Financial Statement Analysis and Statement of Cash Flows | |
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| Financial Statement Analysis | |
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| Ratio Analysis | |
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| Liquidity Ratios | |
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| Activity Ratios | |
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| Leverage Ratios | |
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| Profitability Ratios | |
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| Summary of Ratios | |
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| Statement of Cash Flows | |
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| FASB Requirements | |
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| Accrual Basis of Accounting | |
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| Cash and Cash Equivalents | |
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| Presentation of Noncash Investing and Financing Transactions | |
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| Operating, Investing, and Financing Activities | |
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| Presentation of the Cash Flow Statement | |
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| Product Costing Methods (Job-Order Costing, Process Costing, Cost Allocation, and Joint-Product Costing) | |
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| Cost Accumulation Systems | |
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| Job-Order Costing and Process Costing Compared | |
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| Job-Order Costing | |
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| Job Cost Sheet | |
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| Factory Overhead Application | |
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| Process Costing | |
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| Steps in Process Costing Calculations | |
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| Cost-of-Production Report | |
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| Weighted Average vs. First-In, First-Out (FIFO) | |
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| Allocation of Service Department Costs to Production Departments | |
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| Procedure for Service Department Cost Allocation | |
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| Joint-Product and By-Product Costs | |
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| Activity-Based Costing (ABC), Just-in-Time (JIT), Total Quality Management (TQM), and Quality Costs | |
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| Activity-Based Costing | |
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| How Does ABC Work? | |
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| Benefits of an ABC System | |
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| Just-in-Time Manufacturing | |
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| JIT Compared with Traditional Manufacturing | |
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| Benefits of JIT | |
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| JIT Costing System | |
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| Total Quality Management | |
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| Quality Costs | |
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| Quality Cost and Performance Reports | |
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| Activity-Based Costing and Optimal Quality Costs | |
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| Chapters 8-13 | |
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| Index | |