Managerial Accounting - Table of Contents

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Chapter 1: What Is Managerial Accounting? ... Job Costing in Service Organizations · Chapter Wrap-Up: Summary of Cost Flows at Custom Furniture Company ... ManagerialAccounting v.1.0 TableofContents LicensingInformation Preface Chapter1:WhatIsManagerialAccounting? ChapterIntroduction CharacteristicsofManagerialAccounting PlanningandControlFunctionsPerformedbyManagers KeyFinanceandAccountingPersonnel EthicalIssuesFacingtheAccountingIndustry ComputerizedAccountingSystems CostTerminology HowProductCostsFlowthroughAccounts IncomeStatementsforManufacturingCompanies Chapter2:HowIsJobCostingUsedtoTrackProductionCosts? ChapterIntroduction DifferentiatingJobCostingfromProcessCosting HowaJobCostingSystemWorks AssigningManufacturingOverheadCoststoJobs JobCostinginServiceOrganizations ChapterWrap-Up:SummaryofCostFlowsatCustomFurnitureCompany Chapter3:HowDoesanOrganizationUseActivity-BasedCostingtoAllocateOverheadCosts? ChapterIntroduction WhyAllocateOverheadCosts? ApproachestoAllocatingOverheadCosts UsingActivity-BasedCostingtoAllocateOverheadCosts UsingActivity-BasedManagementtoImproveOperations UsingActivity-BasedCosting(ABC)andActivity-BasedManagement(ABM)inServiceOrganizations VariationsofActivity-BasedCosting(ABC) Chapter4:HowIsProcessCostingUsedtoTrackProductionCosts? ChapterIntroduction ComparisonofJobCostingwithProcessCosting ProductCostFlowsinaProcessCostingSystem DeterminingEquivalentUnits TheWeightedAverageMethod PreparingaProductionCostReport Chapter5:HowDoOrganizationsIdentifyCostBehaviorPatterns? ChapterIntroduction CostBehaviorPatterns CostEstimationMethods TheContributionMarginIncomeStatement TheRelevantRangeandNonlinearCosts Appendix:PerformingRegressionAnalysiswithExcel Chapter6:HowIsCost-Volume-ProfitAnalysisUsedforDecisionMaking? ChapterIntroduction Cost-Volume-ProfitAnalysisforSingle-ProductCompanies Cost-Volume-ProfitAnalysisforMultiple-ProductandServiceCompanies UsingCost-Volume-ProfitModelsforSensitivityAnalysis ImpactofCostStructureonCost-Volume-ProfitAnalysis UsingaContributionMarginWhenFacedwithResourceConstraints IncomeTaxesandCost-Volume-ProfitAnalysis UsingVariableCostingtoMakeDecisions Chapter7:HowAreRelevantRevenuesandCostsUsedtoMakeDecisions? ChapterIntroduction UsingDifferentialAnalysistoMakeDecisions Make-or-BuyDecisions ProductLineDecisions CustomerDecisions ReviewofCostTermsUsedinDifferentialAnalysis SpecialOrderDecisions Cost-PlusPricingandTargetCosting IdentifyingandManagingBottlenecks BeAwareofQualitativeFactors Appendix:MakingDecisionsInvolvingJointCosts Chapter8:HowIsCapitalBudgetingUsedtoMakeDecisions? ChapterIntroduction CapitalBudgetingandDecisionMaking NetPresentValue TheInternalRateofReturn OtherFactorsAffectingNPVandIRRAnalysis ThePaybackMethod AdditionalComplexitiesofEstimatingCashFlows TheEffectofIncomeTaxesonCapitalBudgetingDecisions Appendix:PresentValueTables Chapter9:HowAreOperatingBudgetsCreated? ChapterIntroduction PlanningandControllingOperations TheBudgetingProcess TheMasterBudget BudgetinginNonmanufacturingOrganizations EthicalIssuesinCreatingOperatingBudgets Chapter10:HowDoManagersEvaluatePerformanceUsingCostVarianceAnalysis? ChapterIntroduction FlexibleBudgets StandardCosts DirectMaterialsVarianceAnalysis DirectLaborVarianceAnalysis VariableManufacturingOverheadVarianceAnalysis DeterminingWhichCostVariancestoInvestigate UsingVarianceAnalysiswithActivity-BasedCosting FixedManufacturingOverheadVarianceAnalysis Appendix:RecordingStandardCostsandVariances Chapter11:HowDoManagersEvaluatePerformanceinDecentralizedOrganizations? ChapterIntroduction UsingDecentralizedOrganizationstoControlOperations MaintainingControloverDecentralizedOrganizations ComparingSegmentedIncomeforInvestmentCenters UsingReturnonInvestment(ROI)toEvaluatePerformance UsingResidualIncome(RI)toEvaluatePerformance UsingEconomicValueAdded(EVA)toEvaluatePerformance Wrap-UpofGameProducts,Inc. Appendix:TransferPricesbetweenDivisions Chapter12:HowIstheStatementofCashFlowsPreparedandUsed? ChapterIntroduction PurposeoftheStatementofCashFlows ThreeTypesofCashFlowActivities FourKeyStepstoPreparingtheStatementofCashFlows UsingtheIndirectMethodtoPreparetheStatementofCashFlows AnalyzingCashFlowInformation Appendix:UsingtheDirectMethodtoPreparetheStatementofCashFlows Chapter13:HowDoManagersUseFinancialandNonfinancialPerformanceMeasures? ChapterIntroduction TrendAnalysisofFinancialStatements Common-SizeAnalysisofFinancialStatements RatioAnalysisofFinancialInformation Wrap-UpofChapterExample NonfinancialPerformanceMeasures:TheBalancedScorecard



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