TY  - BOOK
AU  - Warren, Carl S. 
AU  - Reeve, James M. 
AU  - Fess, Philip E. 
TI  - Managerial accounting: Carl S. Warren, James M. Reeve & Philip E. Fess. 
SN  - 9780324188028
U1  - 658.151 23
PY  - 2005///.
CY  - Australia
PB  - Thomson south-western
KW  - Managerial accounting
N1  - Contents;

1. Introduction to managerial accounting and job order cost systems 
The difference between managerial and financial accounting 
The management accountant in the organization 
Manufacturing cost terms 
etc.

2. Process cost systems 
Comparing job order costing and process costing 
Physical flows and cost flows for a process manufacturer 
The first-in, first-out method 
etc.

3. Cost behavior and cost-volume-profit analysis 
Cost behavior 
Cost-volume-profit relationships 
Mathematical approach to cost-volume-profit analysis 
etc.

4. Profit reporting for management analysis 
The income statement under variable costing and absorption costing 
Income analysis under variable costing and absorption costing 
Management's use of variable costing absorption costing 
etc.

5. Budgeting 
Nature and objectives of budgeting 
Budgeting systems 
Master budget 
etc.

6. Performance evaluation using variances from standard costs 
Standards 
Budgetary performance evaluation 
Direct materials variances 
etc.

7. Performance evaluation to decentralized operations 
Centralized and decentralized operations 
Responsibility accounting for cost centers 
Responsibility accounting for profit centers 
etc.

8. Differential analysis and product pricing 
Differential analysis 
Setting normal product selling prices 
Product profitability and pricing under production bottlenecks 

9. Capital investment analysis 
Nature of capital investment analysis 
Methods of evaluating capital investment proposals 
Factors that complicate capital investment analysis 
Capital rationing 

10. Cost allocation and activity-based costing 
Product coating allocation methods
Single plantwide factory overhead rate method 
Multiple production department factory overhead rate methods 
Activity-based costing method 
etc.

11. Cost management for just-in-time environment 
Just-in-time principles 
Applying a just-in-time approach to Anderson metal fabricators 
Accounting for just-in-time operations 

12. Statement of cash flow 
Reporting cash flows 
Statements of cashflows - the indirect method 
Statements of cashflows -the direct method 
etc.

13. Financial statements analysis 
Basic analytical procedures 
Solvency analysis 
Profitability analysis
etc.

; Glossary : p. G1-G6 . _ Subject index : p. I1-I9 . _ Company index : p. I10-I11
ER  -