Managerial accounting : concepts for planning, control, decision making /
Ray H. Garrison.
- 6th edition
- Homewood, IL ; Boston, MA : Irwin, c1991.
- xxii, 810 p. : ill. (some col.) ; 27 cm.
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