Managerial accounting : Concept for Planning, Control, Decision Making / by Ray H. Garrison

CONTENT

Chapter 1 Managerial Accounting A perspective
Organizations and their perspectives
Organizational Structure
The manager's need for information
Comparison of financial and managerial accounting
etc

Part 1 Managerial Accounting Fundamentals
Chapter 2 Cost Terms, Concepts and classifications
General cost classifications
Cost classifications on financial statements
Further classification of Labour costs
etc

Chapter 3 Systems Design: Job- order Costing
The need for factory unit cost data
Types of costing systems
Job-order costing - an overview
Job-order costing - the flow of costs
etc

Chapter 4 Systems Design : Process costing
Comparison of job-order and process costing
A perspective of process cost flows
Equivalent units of production
Production report - weighted- average method
etc

Chapter 5 Cost Behaviot: Analysis and use
Types of cost behavior patterns
The analysis of mixed costs
The contribution format
Summary
etc