Managerial accounting : Concept for Planning, Control, Decision Making /
by Ray H. Garrison
- 4th .
- Texas , Business Publications : 1985 .
- xvii ,814p .: ill .: 24 cm.
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