Managerial accounting / John J. Wild.

Contents

1 Managerial Accounting Concepts and Principles
Managerial accounting basics
Managerial cost concepts
Reporting manufacturing activities
Decision analysis - cycle time and cycle efficiency

2 Job Order Costing and Analysis
Job order cost accounting
Job order cost flows and reports
Adjustment of overapplied or underapplied overhead
Decision analysis - pricing for services

3 Process Costing and Analysis
Process operations
Process cost accounting
Equivalent units of production
Process costing illustration
Decision analysis - Hybrid costing system

4 Activity-Based Costing and Analysis
Assigning overhead costs
Applying activity-based costing
Assessing activity-based costing
Decision analysis - customer profitability

5 Cost Behavior and Cost-Volume-Profit Analysis
Identifying cost behavior
Measuring cost behavior
Using break-even analysis
etc.

6 Variable Costing and Performance Reporting
Introducing variable costing and absorption costing
Performance reporting (income) implications
Applying variable costing and absorption costing
etc.

7 Master Budgets and Performance Planning
Budget process
Budget administration
Master budget
etc.

8 Flexible Budgets and Standard Costing
SECTION 1- FLEXIBLE BUDGETS
Budgetary process
Flexible budget reports

SECTION 2- STANDARD COSTS
Materials and labor standards
Cost variances
Extensions of standard costs
etc.

9 Decentralization and Performance Evaluation
Departmental accounting
Departmental expense allocation
Responsibility accounting
Decision analysis - Investment center return on total assets

10 Relevant Costing for Managerial Decisions
Decisions and information
Managerial decision scenarios
Decision analysis - setting product price

11 Capital Budgeting and Investment Analysis
Introduction to capital budgeting
Methods not using time value of money
Methods using time value of money
Decision analysis - break-even time

12 Reporting and Analyzing Cash Flows
Basics of cash flow reporting
Cash flows from operating
Cash flows from investing
etc.

13 Analyzing and Interpreting Financial Statements
Basics of analysis
Horizontal analysis
Vertical analysis
etc.

Includes index.