Description
Managerial Accounting Edition 9 by Susan V. Crosson EBOOK PDF Instant Download
Table of Contents
CONTENTS
PREFACE
ABOUT THE AUTHORS
CHAPTER 1: The Changing Business Environment: A Manager’s Perspective
The Role of Management Accounting
Value Chain Analysis
Continuous Improvement
Performance Measures: A Key to Achieving Organizational Objectives
Standards of Ethical Conduct
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
CHAPTER 2: Cost Concepts and Cost Allocation
Cost Information
Financial Statements and the Reporting of Costs
Inventory Accounts in Manufacturing Organizations
Elements of Product Costs
Cost Allocation
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
CHAPTER 3: Costing Systems: Job Order Costing
Product Unit Cost Information and the Management Process
Product Costing Systems
Job Order Costing in a Manufacturing Company
A Job Order Cost Card and the Computation of Unit Cost
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
CHAPTER 4: Costing Systems: Process Costing
The Process Costing System
Patterns of Product Flows and Cost Flow Methods
Computing Equivalent Production
Preparing a Process Cost Report Using the FIFO Costing Method
Preparing a Process Cost Report Using the Average Costing Method
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
CHAPTER 5: Value-Based Systems: ABM and Lean
Value-Based Systems and Management
Activity-Based Costing
The New Operating Environment and Lean Operations
Backflush Costing
Comparison of ABM and Lean
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
CHAPTER 6: Cost Behavior Analysis
Cost Behavior and Management
Mixed Costs and the Contribution Margin Income Statement
Cost-Volume- Profit Analysis
Breakeven Analysis
Using C-V-P Analysis to Plan Future Sales, Costs, and Profits
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
CHAPTER 7: The Budgeting Process
The Budgeting Process
The Master Budget
Operating Budgets
Financial Budgets
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
CHAPTER 8: Performance Management and Evaluation
Performance Measurement
Responsibility Accounting
Performance Evaluation of Cost Centers and Profit Centers
Performance Evaluation of Investment Centers
Performance Incentives and Goals
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
CHAPTER 9: Standard Costing and Variance Analysis
Standard Costing
Variance Analysis
Computing and Analyzing Direct Materials Variances
Computing and Analyzing Direct Labor Variances
Computing and Analyzing Overhead Variances
Using Cost Variances to Evaluate Managers’ Performance
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
CHAPTER 10: Short-Run Decision Analysis
Short-Run Decision Analysis and the Management Process
Incremental Analysis for Outsourcing Decisions
Incremental Analysis for Special Order Decisions
Incremental Analysis for Segment Profitability Decisions
Incremental Analysis for Sales Mix Decisions
Incremental Analysis for Sell or Process-Further Decisions
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
CHAPTER 11: Capital Investment Analysis
The Capital Investment Process
Measures Used in Capital Investment Analysis
The Time Value of Money
The Net Present Value Method
Other Methods of Capital Investment Analysis
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
CHAPTER 12: Pricing Decisions, Including Target Costing and Transfer Pricing
The Pricing Decision and the Manager
Economic Pricing Concepts
Cost-Based Pricing Methods
Pricing Based on Target Costing
Pricing for Internal Providers of Goods and Services
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
CHAPTER 13: Quality Management and Measurement
The Role of Management Information Systems in Quality Management
Financial and Nonfinancial Measures of Quality
Measuring Quality: An Illustration
The Evolving Concept of Quality
Recognition of Quality
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
CHAPTER 14: Financial Analysis of Performance
Foundations of Financial Performance Measurement
Tools and Techniques of Financial Analysis
Comprehensive Illustration of Ratio Analysis
STOP & REVIEW
REVIEW of Concepts and Terminology
CHAPTER ASSIGNMENTS
APPENDIX A: Present Value Tables
ENDNOTES
COMPANY INDEX
SUBJECT INDEX
