Introduction to managerial accounting / Peter C. Brewer, Ray H. Garrison, Eric W. Noreen.

Preface Prologue: Managerial Accounting and the Business Environment
globalization
strategy
organizational structure
process management
e.tc

Chapter One: An Introduction to Managerial Accounting and Cost Concepts
the work of management and the need for managerial accounting information
comparison of financial and managerial accounting
general cost classifications
e.tc

Chapter Two: Systems Design: Job-Order Costing
process and job-order costing
job order costing-an overview
job-order costing-the flow of costs
e.tc

Chapter Three: Systems Design: Activity-Based Costing
assigning overhead costs to products
designing an activity-based costing system
using activity based costing
e.tc

Chapter Four: Systems Design: Process Costing
comparison of job-order and process
costing
cost flows in process costing
e.tc

Chapter Five: Cost Behaviour: Analysis and Use
types of cost behaviour patterns
the analysis of mixed costs
the contribution format income statement
e.tc

Chapter Six: Cost-Volume-Profit Relationships
the basics of cost-volume profit analysis
break-even analysis
e.tc

Chapter Seven: Profit Planning
the basic framework of budgeting
preparing the master budget
e.tc

Chapter Eight: Standard Costs Chapter Nine: Flexible Budgets and Overhead Analysis
flexible budgets
variable overhead variances- a closer look
overhead rates and fixed overhead analysis
e.tc

Chapter Ten: Decentralization
decentralization in organizations
responsibility accounting
e.tc


Chapter Eleven: Relevant Costs for Decision Making
cost concepts for decision making
adding and dropping product lines and other segments
the make or buy decision
e.tc

Chapter Twelve: Capital Budgeting Decisions
capital budgeting-planning investments
the net present value method
expanding the net present method
e.tc

Chapter Thirteen: “How Well Am I Doing?” Statement of Cash Flows
the basic approach to a statement of cash flows
an example of a simplified statement of cash flows
e.tc

Chapter Fourteen: “How Well Am I Doing?” Financial Statement Analysis
limitations of financial statement analysis
statements in comparative and common size form
ratio analysis-the common stockholder
e.tc

Includes bibliographical references and index.