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Managerial accounting : concepts for planning, control, decision making / Ray H. Garrison.

By: Publication details: Homewood, IL ; Boston, MA : Irwin, c1991.Edition: 6th editionDescription: xxii, 810 p. : ill. (some col.) ; 27 cmISBN:
  • 9780256081206
  • 0256081204
Subject(s): DDC classification:
  • 658.1511 22 GAR
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Contents;

1. Managerial accounting

Part I: The foundations: Cost terms, cost behavior, and systems design
2. Cost terms, concepts, and classifications
3. Systems design: Job-order costing
4. Systems design: Process costing
5. Cost behavior: Analysis and use

Part II: The central theme: Planning and control
6. Cost-volume-profit relationships
7. Segmented reporting and the contribution approach to costing
8. Profit planning
9. Standard costs and JIT/FMS performance measures
10. Flexible budgets and overhead analysis
11. Control of decentralized operations

Part III: The capstone: Using cost data in decision making
12. Pricing of products and services
13. Relevant costs for decision making
14. Capital budgeting decisions
15. Further aspects of investments

Part IV: Selected topics for further study
16. Service department cost allocations
17. "How well am I doing?" Statement of cash flows
18. "How well am I doing?" Financial statement analysis

Index : p. 806-810.

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