Managerial accounting
著者
書誌事項
Managerial accounting
John Wiley & Sons, c2011
Prelim. ed
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注記
Includes indexes
内容説明・目次
内容説明
Business professionals that need to gain a stronger understanding of key accounting concepts will appreciate this book's approach. It focuses on the core concepts framed within the context of one company, C & C Sports and its supply chain. Through this example, they'll learn fundamentals of how a business operates along with the type of decisions that managers must make on a daily basis. Focus On mini chapters incorporate streamlined, complete coverage of certain topics. Reinforcing examples and exercises are also included to enable business professionals to assess their level of understanding before progressing to more advanced discussions.
目次
Instructor Preface iii
Student Preface vi
Acknowledgements ix
Author Biographies xi
Dedication xii
Brief Contents xiii
Chapter 1 Accounting as a Tool for Management 2
Unit 1.1 What Is Managerial Accounting? 3
Unit 1.2 Different Strategies, Different Information 14
Unit 1.3 Ethical Considerations in Managerial Accounting 22
CHAPTER SUMMARY 29
FOCUS ON C&C Sports 36
Chapter 2 Cost Behavior and Cost Estimation 46
Unit 2.1 Cost Behavior Patterns 48
Unit 2.2 Cost Estimation 55
Unit 2.3 Contribution Margin Analysis 63
Chapter 3 Cost-Volume-Profit Analysis and Pricing Decisions 80
Unit 3.1 Breakeven Analysis 82
Unit 3.2 Cost-Volume-Profit Analysis 88
Unit 3.3 Multiproduct CVP Analysis 97
Unit 3.4 Pricing Decisions 103
Chapter 4 Product Costing for Manufacturing Companies 124
Unit 4.1 Product and Period Costs 126
Unit 4.2 Product Cost Flows 134
Unit 4.3 Job Order Costing 143
Unit 4.4 Underapplied and Overapplied Manufacturing Overhead 153
CHAPTER SUMMARY 159
FOCUS ON Process Costing 176
FOCUS ON Variable and Absorption Costing 198
Chapter 5 Planning and Forecasting 216
Unit 5.1 Planning and the Budgeting Process 218
Unit 5.2 Performance Standards 225
Unit 5.3 Building the Master Budget: The Operating Budget 232
Unit 5.4 Building the Master Budget: The Cash Budget 250
Unit 5.5 Pro-Forma Financial Statements 260
CHAPTER SUMMARY 267
Chapter 6 Performance Evaluation: Variance Analysis 284
Unit 6.1 Flexible Budgets: A Performance Evaluation Tool 286
Unit 6.2 Variance Analysis: Direct Materials 298
Unit 6.3 Variance Analysis: Direct Labor 307
Unit 6.4 Variance Analysis: Overhead 314
CHAPTER SUMMARY 320
Chapter 7 Activity-Based Costing and Activity-Based Management 354
Unit 7.1 Activity-Based Costing 356
Unit 7.2 Developing Activity-Based Product Costs 364
Unit 7.3 Activity-Based Management 376
CHAPTER SUMMARY 384
Chapter 8 Using Accounting Information to Make Managerial Decisions 418
Unit 8.1 Identifying Relevant Information 420
Unit 8.2 Special Order Pricing 427
Unit 8.3 Outsourcing 432
UNIT 8.4 REVIEW 444
CHAPTER SUMMARY 453
Chapter 9 Capital Budgeting 470
Unit 9.1 Capital Budgeting Decisions 472
Unit 9.2 Time Value of Money 479
UNIT 9.3 REVIEW 495
Unit 9.4 Other Capital Budgeting Techniques 497
CHAPTER SUMMARY 503
Chapter 10 Decentralization and Performance Evaluation 516
Unit 10.1 Centralized versus Decentralized Organizations 518
Unit 10.2 Segment Evaluation 524
Unit 10.3 Return on Investment 530
Unit 10.4 Residual Income and EVA (R) 538
CHAPTER SUMMARY 552
Chapter 11 Performance Evaluation Revisited: A Balanced Approach 566
Unit 11.1 Performance Measures 568
Unit 11.2 The Balanced Scorecard 576
Unit 11.3 Benchmarking 587
CHAPTER SUMMARY 596
Chapter 12 Financial Statement Analysis 604
Unit 12.1 Horizontal Analysis of Financial Statements 606
Unit 12.2 Common-Size Financial Statements 612
Unit 12.3 Ratio Analysis 619
Unit 12.4 Industry Analysis 635
CHAPTER SUMMARY 641
Chapter 13 Statement of Cash Flows 656
Unit 13.1 Categorizing Cash Flows 658
Unit 13.2 Cash Flows Provided by Operating Activities: The Indirect Method 664
Unit 13.3 Cash Flows Provided by Investing and Financing Activities 670
Unit 13.4 Constructing and Interpreting the Statement of Cash Flows 677
CHAPTER SUMMARY 690
GLOSSARY G-1
Photo Credits PC-1
COMPANY INDEX CI-1
SUBJECT INDEX SI-1
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