Management accounting
Author(s)
Bibliographic Information
Management accounting
（The Robert S. Kaplan series in management accounting）
Prentice Hall, c1997
2nd ed., international ed
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Note
Includes bibliographical references and indexes
Description and Table of Contents
Description
A revision of a visionary introduction to management accounting. This full-color, well-illustrated and heavily supplemented textbook is intended for sophomores or first-year MBAs. Thoroughly modern treatment focuses on the uses of accounting information to assist managers in making decisions in all aspects of their business activities. This book is oriented toward the modern user's approach that addresses how business managers need to use management accounting information.
Table of Contents
1. Management Accounting: Information that Creates Value. Green's Grocery. Management Accounting: Information That Creates Value. Differences Between management Accounting and Financial Accounting. Diversity of Management Accounting Information. Functions of Management Accounting. 20th-Century Developments in Management Control. Service Organization. Changing Competitive Environment. Behavioral Implications of Management Accounting Information. Green's Grocery Revisited. Summary. Key Terms. Appendix-1: Definition of Management Accounting. Assignment Materials. 2. The Organization as a System of Activities. EMI Records Group. Organizations and Their Customers. The Organization as a Sequence of Activities or Value Chain. The Organization's Purpose. Signals. Performance Standards. Storyboards. EMI Records Group Revisited. Summary. Summary Example. Key Terms. Assignment Materials. 3. Cost Concepts. La Musica Company. Need for Cost Information. Functional Cost Classifications. La Musica Company Revisited. Cost Structure Today. Activity-Based Analysis of Indirect and Support Costs. Types of Production Activities. Activity Cost Drivers. A Midchapter Review Problem. Identifying Activity Costs. Determining Activity Cost Driver Rates for Montex. Cost Concepts for Service Organizations. Standard Cost Accounting Systems. A Summary Example. Summary. Key Terms. Assignment Material. 4. Cost Behavior. Riverside General Hospital. Cost Behavior and Production Volume. Breakeven Analysis. Riverside General Hospital Revisited. Breakeven Analysis and Capacity Utilization. A Midchapter Review Problem. Supply Versus Usage of Activity Resources. Resource Flexibility and Cost Variability. A Summary Example. Summary. Key Terms. Assignment Material. 5. Basic Product Costing Systems. Archie's Auto Service Company. Job Order Costing Systems. Archie's Auto Service Revisited. A Midchapter Review Problem. Recording Actual Job Costs. Basic Variance Analysis. Multistage Process Costing Systems. A Summary Example. Summary. Key Terms. Assignment Materials. 6. Two-Stage Allocations and Activity-Based Costing Systems. Medequip. Two-Stage Cost Allocation Methods. A Midchapter Review Problem. Activity-Based Costing Systems. Selling and Distribution Activities. A Summary Example. Summary. Key Terms. Appendices. Assignment Material. 7. Pricing and Product-Mix Decisions. Precision Springs. Role of Product Costs in Pricing and Product-Mix Decisions. Short-Term Product-Mix Decisions. Short-Term Pricing Decisions. A Midchapter Review Long-Term Pricing Decisions. Long-Term Product-Mix Decisions. Precision Springs Revisited. A Summary Example. Summary. Key Terms. Appendices. Assignment. Material. 8. Process and Activity Decisions. Tobor Toy Company. Evaluation of Monetary Implications. Sunk Costs are Not Relevant. Make-Or-Buy Decisions. Facilities Layout Systems. Inventory Costs and Processing Time. Just-In-Time Manufacturing. Tobor Toy Company. Revisited. A Summary Example. Summary. Key Terms. Assignment Material. 9. Budgeting: Resource Allocation to Achieve Organizational Objectives. The Legal Services Department. Determining the Levels of Committed and Flexible Resources. The Budgeting Process. Master Budget Outputs. The Budgeting Process Illustrated. What-If Analysis. Comparing Planned and Actual Results. The Role of Budgeting in Service and Not-For-Profit Organizations. Periodic and Continual Budgeting. Controlling Discretionary Expenditures. Managing the Budgeting Process. Behavioral Aspects of Budgeting. The Legal Services Department Revisited. Summary. Key Terms. Assignment Material. 10. Capital Budgeting. Microsoft Windows. Long-Term (Capital) Assets. Investment and Return. Time Value of Money. Computing the Annuity Required to Repay a Loan. Capital Budgeting. Summary Example. What-If and Sensitivity Analysis. Strategic Considerations. Post-Implementation Audits and Capital Budgeting. Budgeting Other Spending Proposals. Microsoft Windows 95 Revisited. Summary. Key Terms. Appendices. Assignment Material. 11. Planning and Control. Government Control. Stakeholder Perspective. Performance Measurement and Monitoring Contracts. Processes. Monitoring and Organizing Learning. Organizing Control. The Role and Importance of Decentralization. Control and Organization Learning. Tying Planning and Control Together. The Balanced Scorecard. The Meaning of Balance in Balanced Scorecard. Government Control Revisited. Summary. Key Terms. Assignment Material. 12. Financial Control. United States Postal Service. Financial Control. Decentralization. Operations and Financial Control. Responsibility Centers. Evaluating Responsibility Centers. Transfer Pricing. Assigning and Valuing Assets in Investment Centers. Efficiency and Productivity Elements of Return on Investment. Assessing Return on Investment. The Efficacy of Financial Control. The United States Postal Service Revisited. Summary. Key Terms. Appendix. Assignment Materials. 13. Contemporary Management Accounting: Methods to Stay Competitive. Archer Company. Organizing Framework. Traditional Approaches to Product Costing. Total-Life-Cycle Product Costing. Target Costing. Kaizen Costing. Cost of (Quality) Benchmarking. Archer Revisited. Summary. Key Terms. Assignment Material. 14. Compensation Issues. Friedman-Jacobs Company. The Role of Compensation in Organization Control. The Role of Management Accounting in Compensation Theories of Motivation. Factors Affecting Individual Motivation. Extrinsic Rewards Based on Performance Effective Performance Measurement and Reward Systems. Summary. Key Terms. Assignment Material. 15. Management Accounting and Control Systems Design: Behavioral Factors and Change Management. Automobile Manufacturing. Management Accounting and Control systems and Behavioral Science. Managerial Approaches to Motivation. Characteristics of Well-Designed Management Accounting and Control Systems. Behavioral Consequences of Poorly Designed Measurement Systems. Summary. Key Terms. Assignment Material. Glossary. Subject Index. Company Index.
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