GradeSummit : Managerial Accounting-Access Card

Name: GradeSummit : Managerial Accounting-Access Card
Availability: OutOfStock
ISBN: 9780072526882

ISBN-10: 0072526882

ISBN-13: 9780072526882

Edition: 2002

Authors: GradeSummit

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Book details

Copyright year: 2002
Publisher: McGraw-Hill Higher Education
Binding: Online Resource
Size: 7.00" wide x 9.00" long x 0.10" tall
Weight: 0.044
Language: English

1. To Managerial Accounting and Its Environment Management Functions and Organizational Structure Comparison of Managerial and Financial Accounting Professional Ethics and the CMA Current Focus and Emerging Trends Introductory Cost Classification and Financial Statements 2. Cost Terms, Concepts, and Classifications General Cost Classification Cost Classifications and Financial Statements Cost Classifications for Predicting Cost Behavior Cost Classifications for Assigning Costs to Cost Objects Cost Classifications for Decision Making Further Classification of Labor Costs 3. Product Costing in Service and Manufacturing Entities Manufacturing Cost Flows Financial Statements for… Manufacturers 4. Job-Order Costing Process and Job-Order Costing - Differences Job-Order Costing - An Overview Job-Order Costing - The Flow of Costs Manufacturing Overhead, Application and Rate 5. Process Costing Comparison of Job-Order, Process, and Operation Costing Process Costing: The Weighted Average Method Process Costing – FIFO Method Comparison of Weighted-Average and FIFO Methods 6. Cost Behavior: Analysis and Use Types of Cost Behavior Patterns Fixed Costs and the Relevant Range Mixed Costs and Their Analysis Contribution Format 7. Cost-Volume-Profit Relationships The Basics of CVP Analysis Break-Even Analysis CVP Considerations in Choosing Cost and Sales Structures The Concept of the Sales Mix Assumptions of CVP Analysis Operating Leverage 8. Variable Costing Overview of Absorption and Variable Costing Income Comparison - Absorption and Variable Costing Effect of Changes in Production of Net Income Choosing and Costing Method Throughput Costing Effect of the Volume Variance under Absorption & Variable Costing 9. Activity-Based Costing How Costs are Treated Under Activity-Based Costing Selection of Cost Driver Targeting Process Improvements Assigning Costs to Cost Objects Comparison of Traditional and ABC Product Costs ABC Product Costs - An Action Analysis Activity-Based Costing and External Reports A Simplified Approach to Activity-Based Costing Levels of Activity - Unit, Batch, Product, Facility Reengineering, Benchmarking, Value-Added, Value Chain 10. Activity-Based Management JIT Inventory and Production Management Customer Profitability Analysis Kaizen Costing Continuous Improvement 11. Profit Planning (Budgeting) The Basic Framework of Budgeting Activity-Based Budgeting Preparing a Master Budget International Aspects of Budgeting 12. Inventory Management Costs Associated with Inventory EOQ and Related Issues 13. Standard Costs and the Balanced Scorecard Setting Standard Costs Variance Analysis Variable Manufacturing Overhead Variances Balanced Scorecard Recording Material and Labor Variances 14. Flexible Budgets and Overhead Analysis Flexible Budgets Variable Overhead Variance Activity-Based Costing and the Flexible Budget Overhead Rates and Fixed Overhead Analysis 15. Segment Reporting and Decentralization Decentralization in Organizations Responsibility Centers Segment Reporting and Profitability Analysis Hindrances to Proper Cost Assignment Rate of Return for Measuring Management Performance Residual Income Investment Centers Delegation and Decision Making Transfer Pricing Divisional Autonomy and Suboptimization 16. Relevant Costs for Decision Making Special Decisions and Constraints (#1) Cost Concepts for Decisionmaking Special Decisions and Constraints (#2) 17. The Concept of Present Value and Future Value and Capital Budgeting Decisions Present Value Calculations an