Managerial accounting / Ray H. Garrison, Eric W. Noreen.

Table of contents

Managerial accounting and the business environment
the work of management and the need for managerial accounting information
comparison of financial and managerial accounting
e.tc

The foundation: cost term, system design, and cost behaviour
Cost terms, concepts and classification
general cost classifications
product costs versus period costs
e.tc

systems design: job-order costing
process and job-order costing
job-order costing- an overview
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systems design: process costing
comparison of job-order and process costing
a perspective of process cost flows
e.tc

Cost behaviour: analysis and use
types of cost behaviour patterns
variable costs
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The central theme: planning and control
cost-volume profit relationships
the basics of cost-volume profit analysis
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Variable costing: a tool for management
overview of absorption and variable costing
income comparison of absorption and variable costing
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Activity-based costing : a tool to aid decision making
how costs are treated under activity based costing
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profit planning
The basic framework of budgeting
preparing the master budget
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Standard costs and the balanced scorecard
setting standard costs
a general model for variance analysis
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Flexible budgets and overhead analysis
flexible budgets
variable overhead variances
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Segment reporting and decentralization
decentralization in organisations
segment reporting and profitability analysis
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The capstone: using cost data in decision making
relevant costs for decision making
cost concepts for decision making
sunk costs are not relevant costs
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capital budgeting decisions
capital budgeting-planning investments
the time value of money
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Income taxes in capital budgeting decisions
the concept of after tax cost
depreciation tax shield
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selected topics for further study
service department costing: an activity approach
allocations using the direct and step method
selecting allocation bases
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How well am i doing? statement of cash flows
How well am i doing? financial statement analysis
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Includes index.

LC copy lacks CD.