Instructor's copy Managerial Accounting/
Crosson Needles
Instructor's copy Managerial Accounting/ 2008- - Boston : Houghton Mifflin, c2008. - xxviii, 724 p. : ill, 28 cm.
Contents
CHAPTER 1
The Role of Management Accounting
Value Chain Analysis
Continuous Improvement
Performance Measures: A key to Achieving Organizational Objectives
Analysis of Nonfinancial Data in a Retail Organization
Standards of Ethical Conduct
CHAPTER 2
Cost Information
Cost Classifications and Their uses
Financial statement and the reporting of costs
Inventory accounts in manufacturing organizations
Element of product costs
Etc.
CHAPTER 3 Costing systems: Job order costing
Product cost information and management
Job order versus processing costing
Job order costing in manufacturing company
A manufacturer's job order cost card the computation of product unit cost
Job order costing in service organization
CHAPTER 4 Costing systems: Process costing
The process costing system
Patterns of product flows and cost flow methods
Cost flows through the work in process Inventory accounts
Computing equivalent production
Preparing a process cost report using FIFO costing method
CHAPTER 5 Activity-based systems: ABM and JIT
Activity-based systems and management
Activities-based management
Value-adding and nonvalue-adding activities and process value analysis
Activity-based costing
CHAPTER 6 Cost behavior analysis
Cost behavior and management
The behavior of costs
Cost-value-profit analysis
Breaken analysis
Using C-V-P analysis to plan future sales, costs and profits
CHAPTER 7 The budgeting process
The budgeting process
The master budget
Operating budget
Financial budgets
CHAPTER 8 Performance management and evaluation
Organization goals and the balanced scorecard
Performance measurement
Responsibility accounting
Performance evaluation of cost centers and profit centers
Performance evaluation of investment centers
Etc.
CHAPTER 9 Standard costing and variance analysis
Standard costing
Computing standard costs
Variance analysis
Computing and analyzing direct materials
Computing and analyzing overhead variances
Etc.
CHAPTER 10 Short-run decision analysis
Short-run decision analysis and the management process
Incremental analysis for short-run decisions
Incremental analysis for outsourcing decision
Incremental analysis for special order decision
Incremental analysis for segment profitability decision
Etc.
CHAPTER 11 Pricing decisions, Including target costing and transfer pricing
The pricing decision and the manager
Economic pricing concepts
Cost-based pricing method
Pricing-based on target pricing
Pricing for internal providers of goods and services
CHAPTER 12 Capital Investment analysis
The capital Investment process
The minimum rate of return on investment
Measures used in capital Investment
The time value of money
The net present value method
Etc.
CHAPTER 13 Quality management and measurement
The role of management information information systems in quality management
Financial and Nonfinancial measures of quality
Measurement quality: An Illustration
The evolving concept of quality
Recognition of quality
CHAPTER Allocation of Internal services and Joint product costs
Internal services providers
Responsibility centers and the allocation of services
The direct method of services cost allocation
The step method services cost allocation
Other methods of services cost allocation
Etc.
CHAPTER 15 Financial performance measurement
Foundations of financial performance measurement
Tools and techniques of financial analysis Compressive illustration of ratio analysis
Includes Index: p 713 - 724
061883351x 9780618833511
658.1511 / CRO
Instructor's copy Managerial Accounting/ 2008- - Boston : Houghton Mifflin, c2008. - xxviii, 724 p. : ill, 28 cm.
Contents
CHAPTER 1
The Role of Management Accounting
Value Chain Analysis
Continuous Improvement
Performance Measures: A key to Achieving Organizational Objectives
Analysis of Nonfinancial Data in a Retail Organization
Standards of Ethical Conduct
CHAPTER 2
Cost Information
Cost Classifications and Their uses
Financial statement and the reporting of costs
Inventory accounts in manufacturing organizations
Element of product costs
Etc.
CHAPTER 3 Costing systems: Job order costing
Product cost information and management
Job order versus processing costing
Job order costing in manufacturing company
A manufacturer's job order cost card the computation of product unit cost
Job order costing in service organization
CHAPTER 4 Costing systems: Process costing
The process costing system
Patterns of product flows and cost flow methods
Cost flows through the work in process Inventory accounts
Computing equivalent production
Preparing a process cost report using FIFO costing method
CHAPTER 5 Activity-based systems: ABM and JIT
Activity-based systems and management
Activities-based management
Value-adding and nonvalue-adding activities and process value analysis
Activity-based costing
CHAPTER 6 Cost behavior analysis
Cost behavior and management
The behavior of costs
Cost-value-profit analysis
Breaken analysis
Using C-V-P analysis to plan future sales, costs and profits
CHAPTER 7 The budgeting process
The budgeting process
The master budget
Operating budget
Financial budgets
CHAPTER 8 Performance management and evaluation
Organization goals and the balanced scorecard
Performance measurement
Responsibility accounting
Performance evaluation of cost centers and profit centers
Performance evaluation of investment centers
Etc.
CHAPTER 9 Standard costing and variance analysis
Standard costing
Computing standard costs
Variance analysis
Computing and analyzing direct materials
Computing and analyzing overhead variances
Etc.
CHAPTER 10 Short-run decision analysis
Short-run decision analysis and the management process
Incremental analysis for short-run decisions
Incremental analysis for outsourcing decision
Incremental analysis for special order decision
Incremental analysis for segment profitability decision
Etc.
CHAPTER 11 Pricing decisions, Including target costing and transfer pricing
The pricing decision and the manager
Economic pricing concepts
Cost-based pricing method
Pricing-based on target pricing
Pricing for internal providers of goods and services
CHAPTER 12 Capital Investment analysis
The capital Investment process
The minimum rate of return on investment
Measures used in capital Investment
The time value of money
The net present value method
Etc.
CHAPTER 13 Quality management and measurement
The role of management information information systems in quality management
Financial and Nonfinancial measures of quality
Measurement quality: An Illustration
The evolving concept of quality
Recognition of quality
CHAPTER Allocation of Internal services and Joint product costs
Internal services providers
Responsibility centers and the allocation of services
The direct method of services cost allocation
The step method services cost allocation
Other methods of services cost allocation
Etc.
CHAPTER 15 Financial performance measurement
Foundations of financial performance measurement
Tools and techniques of financial analysis Compressive illustration of ratio analysis
Includes Index: p 713 - 724
061883351x 9780618833511
658.1511 / CRO