Managerial accounting

著者

• Bamber, Linda S. (Linda Smith)
• Braun, Karen Wilken
• Harrison, Walter T.

書誌事項

Managerial accounting

Linda Smith Bamber, Karen Wilken Braun, Walter T. Harrison, Jr

Pearson/Prentice Hall, c2007

Class test ed

注記

Includes index

内容説明・目次

内容説明

The Demo Docs System of instruction replicates the classroom experience by providing more "I get it" moments outside of class. We've talked to tons of Managerial Accounting instructors and our editors have even taken the accounting course (numerous times!) to figure out the following issue in this course that is consistent: Students understand (or "get it") right after you do a problem in class, but as soon as they leave class, with each passing hour, their ability to do the problems again and complete their homework diminishes to the point of them either having to come to office hours to get help, or they just quit and get behind in the course. On top of this, you can end up getting behind in the course as well, in order to keep everyone on track. The Demo Docs system helps to recreate the "I get it" moments outside of class-keeping both you and the students on track.

目次

Please see detailed table of contents below the brief version. Brief Table of Contents: PART I: GETTING STARTED WITH MANAGEMENT ACCOUNTING 1) Introduction to Management Accounting 2) Building Blocks of Management Accounting PART II: DETERMINING PRODUCT COSTS 3) Job Costing 4) Process Costing 5) Activity-Based Costing and Other Cost Management Tools PART III: UNDERSTANDING COST BEHAVIOR AND MAKING DECISIONS 6) Cost Behavior Appendix-Variable Costing 7) Cost-Volume-Profit Analysis 8) Short-Term Business Decisions 9) Capital Investment Decisions and the Time Value of Money PART IV: PLANNING, CONTROLLING AND EVALUATING 10) Master Budget and Responsibility Accounting 11) Flexible Budgets and Standard Costs 12) Performance Evaluation and the Balanced Scorecard 13) Financial Statement Analysis Detailed Table of Contents for Bamber/Braun/Harrison Managerial Accounting Chapter 1: Introduction to Management Accounting Management Accounting: Information for Managers Manager's Four Primary Responsibilities A Road Map: How Does Management Accounting Fit In? Management Accounting Versus Financial Accounting The Management Accountant Within the Organization Organizational Structure The Changing Roles of Management Accountants The Skills Required of Management Accountants Professional Association Ethics Today's Business Environment Sarbanes-Oxley Act of 2002 Shift Toward a Service Economy Competing in the Global Marketplace Time-Based Competition Advanced Information Systems E-Commerce Just-in-Time Management Total Quality Management ISO 9001:2000 Cost-Benefit Analysis Chapter 2: Building Blocks of Management Accounting Three Business Sectors and the Value Chain Service, Merchandising, and Manufacturing Companies Service Companies Merchandising Companies Manufacturing Companies Which Business Activities Make Up the Value Chain? Determining the Costs to Serve a Customer or to Make a Product Cost Objects, Direct Costs, and Indirect Costs Product Costs for Internal Decision Making and External Reporting Full Product Costs for Internal Decision Making Inventoriable Product Costs for External Reporting Merchandising Companies' Inventoriable Product Costs Direct Materials (DM) Direct Labor (DL) Manufacturing Overhead (MOH) Prime and Conversion Costs Direct and Indirect Labor Compensation Review: Inventoriable Product Costs or Period Costs? Inventoriable Product Costs and Period Costs in Financial Statements Service Companies Merchandising Companies Manufacturing Companies Calculating the Cost of Goods Manufactured Flow of Costs Through Inventory Accounts Effects on the Balance Sheet Other Cost Terms for Planning and Decision Making Controllable Versus Uncontrollable Costs Relevant and Irrelevant Costs Fixed and Variable Costs Total, Average, and Marginal Costs Chapter 3: Job Costing Full Product Costs: A Brief Overview How Much Does It Cost to Make a Product? Two Approaches Process Costing Job Costing How Job Costs Flow Through the Accounts: An Overview Job Costing: Accounting for Materials and Labor Accounting for Materials Purchasing Materials Using Materials Recording the Cost of Direct and Indirect Materials Used Accounting for Manufacturing Labor Job Costing: Allocating Manufacturing Overhead Allocating Manufacturing Overhead to Jobs Choose a Manufacturing Overhead Allocation Base How to Estimate a Manufacturing Overhead Six Steps in Allocating Manufacturing Overhead Accounting for Completion and Sale of Finished Goods and Closing Manufacturing Overhead Accounting for Completion and Sale of Finished Goods Closing Manufacturing Overhead to Adjust for Under-allocated Or Over-allocated Manufacturing Overhead Overview of Job Costing in a Manufacturing Company How Information Technology Has Changed Job Costing Assigning Non-Inventoriable Costs Noninventoriable Costs in Manufacturing Companies Noninventoriable Costs and Job Costing in Nonmanufacturing Companies Chapter 4: Process Costing Process Costing: An Overview Two Basic Costing Systems: Job Costing & Process Costing How Does the Flow of Costs Differ Between Job & Process Costing? Building Blocks of Process Costing Conversion Costs Equivalent Units Inventory Flow Assumptions Illustrating Process Costing in the First Processing Department Step 1: Summarize the Flow of Physical Units Step 2: Compute Output in Terms of Equivalent Units Step 3: Summarize Total Costs to Account For Step 4: Compute the Cost per Equivalent Unit Step 5: Assign Costs to Units Completed and to Units in Ending Work to Process Inventory Process Costing in a Second Processing Department Process Costing in SeaView's Insertion Department Steps 1&2: Step 1: Summarize Flow of Physical Units Step 2: Compute Output in Terms of Equivalent Units Steps 3&4: Summarize Total Costs to Account For and Compute the cost per Equivalent Unit Step 5: Assign Total Costs to Units Completed and to Units Ending Work To Process Inventory How Managers Use a Production Cost Report Chapter 5: Activity-Based Costing & Other Cost Management Tools Refining Cost Systems Why Managers Need More Accurate Cost Systems Sharpening the Focus: From Business Functions to Dept. Activities Activity-Based Costing Developing an ABC System Traditional Versus ABC Systems: Chemtech Activity-Based Management: Using ABC for Decision Making Cutting Costs Routine Planning and Control Decisions Using ABC in Merchandising and Service Companies When Does ABC Pass the Cost-Benefit Test? Signs That the Old Cost System May Be Broken Traditional Versus Just-in-Time Systems Traditional Systems Just-in-Time Systems Features of JIT Costing Example of JIT Costing Continuous Improvement and the Management of Quality Types of Quality Costs Deciding Whether to Adopt a New Quality Program Chapter 6: Cost Behavior Cost Behavior: How Do Changes in Volume Affect Costs? Variable Costs Fixed Costs Mixed Costs Relevant Range Other Cost Behaviors Determining Cost Behavior Account Analysis High-Low Method Regression Analysis Using the Results of High-Low Method & Regression Analysis to Predict Costs Data Concerns The Contribution Margin Income Statement: A Summary of Cost Behavior Variable Costing and Absorption Costing Variable Versus Absorption Costing: Sportade Reconciling the Difference in Income Absorption Costing and Manager's Incentives Chapter 7: Cost-Volume-Profit Analysis How Does Cost-Volume-Profit Analysis Help Managers? Data Required for Effective CVP Analysis CVP Assumptions The Unit Contribution Margin The Contribution Margin Ratio Using CVP Analysis to Find the Breakeven Point The Income Statement Approach Short-Cut Approach Using the Unit Contribution Margin Short-Cut Approach Using the Contribution Margin Ratio Using CVP to Plan Profits How Much Must We Sell to Earn a Target Profit? Graphing CVP Relationships Using CVP When Business Conditions Change Changing the Sale Price Changing Variable Costs Changing Fixed Costs Effects of Sales Mix on CVP Analysis Risk Indicators Margin of Safety Operating Leverage Chapter 8: Short-Term Business Decisions How Managers Make Decisions Relevant Information Relevant Nonfinancial Information Keys to Making Short-Term Special Decisions Special Sales Order and Regular Pricing Decisions When to Accept a Special Sales Order How to Set Regular Prices Target Pricing Cost-Plus Pricing Other Short-Term Special Business Decisions Fixed Costs that Will Continue to Exist (Unavoidable Fixed Costs) Direct Fixed Costs (Avoidable Fixed Costs) Other Considerations Product Mix: Which Product to Emphasize? Chapter 9: Capital Investment Decisions and the Time Value of Money Capital Budgeting Four Popular Methods of Capital Budgeting Analysis Focus on Cash Flows Capital Budgeting Process Using Payback and Accounting Rate of Return to Make Capital Investment Decisions Payback Period Payback with Equal Annual Net Cash Flows Payback with Unequal Net Cash Inflows Criticism of the Payback Period Method Accounting Rate of Return (ARR) Investments with No Residual Value Investments with a Residual Value A Review of the Time Value of Money Factors Affecting the Time Value of Money Future Values and Present Values: Points Along the Time Continuum Future Value and Present Value Factors Calculating Future Values of Single Sums and Annuities Using FV Factors Calculating Present Values of Single Sums and Annuities Using FV Factors Using Discounted Cash-Flow Models to Make Capital Budgeting Decisions Net Present Value (NPV) NPV with Equal Periodic Net Cash Inflows (Annuity) NPV with Unequal Periodic Net Cash Inflows Capital Rationing and the Profitability Index NPV of a Project with Residual Value Sensitivity Analysis Internal Rate of Return (IRR) IRR with Equal Periodic Cash Flows IRR with Unequal Periodic Cash Flows Comparing Capital Budgeting Methods Chapter 10: The Master Budget and Responsibility Accounting Why Managers Use Budgets Using Budgets to Plan and Control Benefits of Budgeting Planning Coordinating and Communication Benchmarking Preparing the Master Budget Components of the Master Budget Date for Whitewater Sporting Goods' Master Budget Preparing the Operating Budget The Sales Budget The Inventory, Purchases, and Cost Goods Sold Budget The Operating Expense Budget The Budgeted Income Statement Preparing the Financial Budget Preparing the Cash Budget Budgeted Cash Collections from Customers Budgeted Cash Payments for Purchases Budgeted Cash Payments for Operating Expenses The Cash Budget The Budgeted Balance Sheet The Budgeted Statement of Cash Flows Getting Employees to Accept the Budget Using Information Technology for Sensitivity Analysis and Rolling Up Unit Budgets Sensitivity Analysis Rolling Up Individual Unit Budgets into the Companywide Budget Responsibility Accounting Four Types of Responsibility Centers Responsibility Accounting Performance Reports Management by Exception Not a Question of Blame Other Performance Measures Chapter 11: Flexible Budgets and Standard Costs How Managers Use Flexible Budgets What Is a Flexible Budget? Graphing the Flexible Budget Using the Flexible Budget to See Why Actual Results Differ from the Static Budget Standard Costs Using Standard Costs to Analyze Direct Materials and Direct Labor Variances Direct Material Variances Direct Materials Price Variances Direct Materials Efficiency Variance Summary of Direct Material Variances Direct Labor Variances Direct Labor Price Variance Direct Labor Efficiency Variance Summary of Direct Labor Variances Price and Efficiency Variances: Three Common Pitfalls Using Variances How Often to Compute Variances? Using Variances to Evaluate Employees' Performance Using Standard Costs to Analyze Manufacturing Overhead Variances Overhead Flexible Budget Variance Production Volume Variance Standard Cost Accounting System Journal Entries Standard Cost Income Statement for Management Chapter 12: Performance Evaluation and the Balanced Scorecard Decentralized Operations Advantages of Decentralization Frees Top Management Time Supports Use of Expert Knowledge Improves Customer Relations Provides Training Improves Motivation and Retention Disadvantages of Decentralization Duplication of Costs Problems Achieving Goal Congruence Responsibility Centers Performance Measurement Goals of Performance Evaluation Systems Promoting Goal Congruence and Coordination Communicating Expectations Motivating Unit Managers Providing Feedback Benchmarking Limitations of Financial Performance Measurement The Balanced Scorecard The Four Perspectives of the Balanced Scorecard Financial Perspective Customer Perspective Internal Business Perspective Learning and Growth Perspective Measuring the Financial Performance of Cost, Revenue, and Profit Centers Measuring the Financial Performance of Investment Centers Return on Investment Residual Income (RI) Economic Value Added (EVA) Limitations of Financial Performance Measures Measurement Issues Short-Term Focus Allocating Service Department Costs Chapter 13: Financial Statement Analysis Methods of Analysis Horizontal Analysis of the Income Statement Horizontal Analysis of the Balance Sheet Trend Percentages Vertical Analysis How do We Compare One Company with Another Benchmarking Against A Key Competitor Using Ratios to Make Decisions Measuring Ability to Pay Current Liabilities Acid-Test Ratio Measuring Ability to Sell Inventory and Collect Receivables Inventory Turnover Accounts Receivable Turnover Day's Sales in Receivables Measuring Ability to Pay Long-term Debt Debt Ratio Dividend Yield Book Value Per hare of Common Stock Red Flags in Financial Statement Analysis

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詳細情報

• NII書誌ID(NCID): BA81492415
• ISBN:
  • 0132284634
• LCCN: 2006035536
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Upper Saddle River, N.J.
• ページ数/冊数: xxiv, 673, 1, 10 p.
• 大きさ: 29 cm
• 分類:
  • LCC : HF5657.4
  • DC22 : 658.15/11
• 件名:
  • LCSH : Managerial accounting