Introduction to management accounting : a user perspective / Kumen H. Jones ... [et al.].

CONTENTS

Chapter 1: Management accounting: Its environment and future
What is management accounting
Contrasting financial and management accounting
Where accounting fits company
Etc

Chapter 2: Classifying costs
Major cost classifications
Product cost identification for merchandising firms
E.tc

Chapter 3: Determining costs of products
Accumulating product costs
Units of product as cost objects
Traditional manufacturing overhead allocation
E.tc

Chapter 4: Cost behaviour
Common cost behaviour patterns
Relevant range
Mixed costs
E.tc

Chapter 5: Business Decisions using cost behaviour
The contribution income statement
Cost-volume profit analysis
E.tc

Chapter 6: Making decisions using relevant information
Relevant costs
Equipment replacement
Special orders
E.tc

Chapter 7: The capital budget: Evaluating capital expenditures
The business planning process
The capital budget
The cost of capital and the concept of scarce resources
E.tc

Chapter 8: The operating budget
An overview of the operating budget
Benefits of budgeting
Contents of the operating budget
E.tc

Chapter 9: Standard costing
Why is standard costing used
Standards
Basic standard costing for a manufacturer
E.tc

Chapter 10: Evaluating performance
Business segments
The segments income statements
E.tc

Includes index.