TY - BOOK AU - Wild,John J. TI - Managerial accounting SN - 9780073403984 (alk. paper) U1 - 658.1511 22 PY - 2007/// CY - Boston, Singapore, Seoul, New Delhi : PB - McGraw-Hill Irwin KW - Managerial accounting N1 - Contents 1 Managerial Accounting Concepts and Principles Managerial accounting basics Managerial cost concepts Reporting manufacturing activities Decision analysis - cycle time and cycle efficiency 2 Job Order Costing and Analysis Job order cost accounting Job order cost flows and reports Adjustment of overapplied or underapplied overhead Decision analysis - pricing for services 3 Process Costing and Analysis Process operations Process cost accounting Equivalent units of production Process costing illustration Decision analysis - Hybrid costing system 4 Activity-Based Costing and Analysis Assigning overhead costs Applying activity-based costing Assessing activity-based costing Decision analysis - customer profitability 5 Cost Behavior and Cost-Volume-Profit Analysis Identifying cost behavior Measuring cost behavior Using break-even analysis etc. 6 Variable Costing and Performance Reporting Introducing variable costing and absorption costing Performance reporting (income) implications Applying variable costing and absorption costing etc. 7 Master Budgets and Performance Planning Budget process Budget administration Master budget etc. 8 Flexible Budgets and Standard Costing SECTION 1- FLEXIBLE BUDGETS Budgetary process Flexible budget reports SECTION 2- STANDARD COSTS Materials and labor standards Cost variances Extensions of standard costs etc. 9 Decentralization and Performance Evaluation Departmental accounting Departmental expense allocation Responsibility accounting Decision analysis - Investment center return on total assets 10 Relevant Costing for Managerial Decisions Decisions and information Managerial decision scenarios Decision analysis - setting product price 11 Capital Budgeting and Investment Analysis Introduction to capital budgeting Methods not using time value of money Methods using time value of money Decision analysis - break-even time 12 Reporting and Analyzing Cash Flows Basics of cash flow reporting Cash flows from operating Cash flows from investing etc. 13 Analyzing and Interpreting Financial Statements Basics of analysis Horizontal analysis Vertical analysis etc. ; Includes index UR - http://www.loc.gov/catdir/enhancements/fy0659/2006048200-d.html UR - http://www.loc.gov/catdir/enhancements/fy0659/2006048200-t.html UR - http://www.loc.gov/catdir/enhancements/fy0735/2006048200-b.html ER -