TY  - BOOK
AU  - Crosson Needles 
TI  - Instructor's copy: Managerial Accounting
SN  - 061883351x
U1  - 658.1511 22
PY  - 2008///
CY  - Boston
PB  - Houghton Mifflin
KW  - Accounting
N1  - Contents

CHAPTER 1 
The Role of Management  Accounting
Value Chain Analysis
Continuous Improvement
Performance Measures: A key to Achieving Organizational Objectives
Analysis of Nonfinancial Data in a Retail Organization 
Standards of Ethical Conduct

CHAPTER 2
Cost Information 
Cost Classifications and Their uses
Financial statement and the reporting of costs 
Inventory accounts in manufacturing organizations 
Element of product costs 
Etc.

CHAPTER 3 Costing systems: Job order costing
Product cost information and management 
Job order versus processing costing 
Job order costing in manufacturing company 
A manufacturer's job order cost card the computation of product unit cost 
Job order costing in service organization 

CHAPTER 4 Costing systems: Process costing 
The process costing system 
Patterns of product flows and cost flow methods
Cost flows through the work in process Inventory accounts
Computing equivalent production 
Preparing a process cost report using FIFO costing method

CHAPTER 5 Activity-based systems: ABM and JIT 
Activity-based systems and management 
Activities-based management 
Value-adding and nonvalue-adding activities and process value analysis 
Activity-based costing 

CHAPTER 6 Cost behavior analysis 
Cost behavior and management 
The behavior of costs 
Cost-value-profit analysis 
Breaken analysis 
Using C-V-P analysis to plan future sales, costs and profits 

CHAPTER 7 The budgeting process 
The budgeting process 
The master budget
Operating budget 
Financial budgets

CHAPTER 8 Performance management and evaluation 
Organization goals and the balanced scorecard 
Performance measurement 
Responsibility accounting 
Performance evaluation of cost centers and profit centers 
Performance evaluation of investment centers 
Etc. 

CHAPTER 9 Standard costing and variance analysis 
Standard costing 
Computing standard costs
Variance analysis
Computing and analyzing direct materials 
Computing and analyzing overhead variances 
Etc.

CHAPTER 10 Short-run decision analysis
Short-run decision analysis and the management process
Incremental analysis for short-run decisions
Incremental analysis for outsourcing decision
Incremental analysis for special order decision 
Incremental analysis for segment profitability decision
Etc.

CHAPTER 11 Pricing decisions, Including target costing and transfer pricing 
The pricing decision and the manager 
Economic pricing concepts
Cost-based pricing method 
Pricing-based on target pricing 
Pricing for internal providers of goods and services

CHAPTER 12 Capital Investment analysis 
The capital Investment process 
The minimum rate of return on investment 
Measures used in capital Investment 
The time value of money 
The net present value method 
Etc.

CHAPTER 13 Quality management and measurement 
The role of management information information systems in quality management 
Financial and Nonfinancial measures of quality 
Measurement quality: An Illustration  
The evolving concept of quality 
Recognition of quality 

CHAPTER Allocation of Internal services and Joint product costs 
Internal services providers 
Responsibility centers and the allocation of services 
The direct method of services cost allocation 
The step method services cost allocation 
Other methods of services cost allocation 
Etc.

CHAPTER 15 Financial performance measurement 
Foundations of financial performance measurement 
Tools and techniques of financial analysis Compressive illustration of ratio analysis 

; Includes Index: p 713 - 724
ER  -