Managerial accounting : tools for business decision making
著者
書誌事項
Managerial accounting : tools for business decision making
J. Wiley, c2010
5th ed
大学図書館所蔵 件 / 全2件
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注記
Previous ed.: c2008
Includes indexes
内容説明・目次
内容説明
Many corporate managers struggle to see the relevance of accounting in their everyday responsibilities. Weygandt shows them how managerial accounting information fits in the larger context of business so they are better able to understand the important concepts. The new Do It! feature reinforces the basics by providing quick-hitting examples of brief exercises. The chapters also incorporate the All About You (AAY) feature as well as the Accounting Across the Organization (AAO) boxes that highlight the impact of accounting concepts. With these features, readers will have numerous opportunities to think about what they have just read and then apply that knowledge to sample problems.
目次
1 Managerial Accoung. Managerial Accounting Basics. Managerial Cost Concepts. Manufacturing Costs in Financial Statements. Managerial Accounting Today. APPENDIX: Accounting Cycle for a Manufacturing Company. 2 Job Order Costing. Cost Accounting Systems. Job Order Cost Flow. Summary of Job Order Cost Flows. Reporting Job Cost Data. 3 Process Costing. The Nature of Process Cost Systems. Equivalent Units. Comprehensive Example of Process Costing. APPENDIX: FIFO Method. 4 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. 5 Cost-Volume-Profit. Cost Behavior Analysis. Cost-Volume-Profit Analysis. 6 Cost-Volume-Profit Analysis: Additional Issues. Cost-Volume-Profit (CVP) Review. Sales Mix. Cost Structure and Operating Leverage. APPENDIX: Absorption Costing versus Variable Costing. 7 Incremental Analysis. Management's Decision-Making Process. Types of Incremental Analysis. Other Considerations in Decision Making. 8 Pricing. SECTION 1 External Sales. Target Costing. Cost-Plus Pricing. Variable-Cost Pricing. Time-and-Material Pricing. SECTION 2 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. 9 Budgetary Planning. Budgeting Basics. Preparing the Operating Budgets. Preparing the Financial Budgets. Budgeting in Nonmanufacturing Companies. 10 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. 11 Standard Costs and Balanced Scorecard. The Need for Standards. Setting Standard Costs-A Difficult Task. Analyzing and Reporting Variances from Standards. Balanced Scorecard. APPENDIX 11A: Standard Cost Accounting System. APPENDIX 11B: A Closer Look at Overhead Variances. 12 Planning for Capital Investments. The Capital Budgeting Evaluation Process. Cash Payback. Net Present Value Method. Additional Considerations. Other Capital Budgeting Techniques. 13 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. APPENDIX 13A: Using a Worksheet to Prepare the Statement of Cash Flows-Indirect Method. APPENDIX 13B: Statement of Cash Flows-Direct Method. 14 Financial Statement Analysis. Basics of Financial Statement Analysis. Horizontal Analysis. Vertical Analysis. Ratio Analysis. Earning Power and Irregular Items. Quality of Earnings. APPENDIX A: Time Value of Money. APPENDIX B: Standards of Ethical Conduct for Management Accountants. Cases for Management Decision Making. Photo Credits. Company Index. Subject Index.
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