About the Book
Managerial Accounting not only introduces you to the fundamental tools of managerial accounting but also provides the insights you need in order to understand the ways in which this field is evolving. This text gives you a firm grounding in the wide-ranging concepts of managerial accounting, showing their relevance to the overall management process.
Table of Contents: PART I: FUNDAMENTALS AND COST-ACCUMULATIONS SYSTEMS
Chapter 1 The Changing Role of Managerial Accounting in a Dynamic Business Environment
Chapter 2 Basic Cost Management Concepts and Accounting for Mass Customization Operations
Chapter 3 Product Costing and Cost Accumulation in a Batch Production Environment
Chapter 4 Process Costing and Hybrid Product-Costing Systems
PART II: COST MANAGEMENT SYSTEMS, ACTIVITY-BASED COSTING, AND ACTIVITY-BASED MANAGEMENT
Chapter 5 Activity-Based Costing
Chapter 6 Activity-Based Management and Cost Management Tools
PART III: PLANNING, CONTROL, AND COST MANAGEMENT SYSTEMS
Chapter 7 Activity Analysis, Cost Behavior, and Cost Estimation
Chapter 8 Cost-Volume-Profit Analysis
Chapter 9 Profit Planning, Activity-Based Budgeting, and e-Budgeting
Chapter 10 Standard Costing, Operational Performance Measures and the Balanced Scorecard
Chapter 11 Flexible Budgeting and the Management of Overhead and Support Activity Costs
Chapter 12 Responsibility Accounting, Quality Control and Environmental Cost Management
Chapter 13 Investment Centers and Transfer Pricing
PART: IV SELECTED TOPICS FOR FURTHER STUDY
Chapter 14 Decision Making: Relevant Costs and Benefits
Chapter 15 Target Costing and Cost Analysis for Pricing Decisions
Chapter 16 Capital Expenditure Decisions
PART: V SELECTED TOPICS FOR FURTHER STUDY
Chapter 17 Absorption, Variable and Throughput Costing
Chapter 18 Allocation of Support Activity Costs and Joint Costs
Appendix I The Sarbanes-Oxley Act, Internal Controls, and Management Accounting
Appendix II Compound Interest and the Concept of Present Value
Appendix III Inventory Management References for In their Own Words
Glossary
Photo Credits
Index of Companies and Organizations
Index of Subjects