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