Managerial Accounting / Edition 2

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Overview

Most managerial accounting texts emphasize the mechanics ofmanagerial accounting.  While important, mechanics are notenough.  To solve business problems, students need tounderstand how managerial accounting can improve decision-making,and when and where a particular tool or technique isappropriate.

Balakrishnan’s Managerial Accounting2nd edition presents accountinginformation in the context of a unifying problem-solving frameworkthat shows students the “why” behind the“what” and “how.”  Through theframework, students begin to understand the principles drivingbusiness practices and learn to adapt to changing businesscircumstances. 

Throughout this text students learn to systematically measurecosts and benefits to make effective decisionsBy linking businessdecisions with accounting information students will be motivated tolearn and make more informed decisions. 

Accompanied by WileyPLUS, astudent-centered learningand assessment online environment, where students completeautomatically graded homework, get feedback on their answers, andaccess learning materials like the eText at the point of learning.Students come to class prepared because the program is a designedto meet the needs of today’s accounting.

WileyPLUS sold separately from text.

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Product Details

  • ISBN-13: 9781118385388
  • Publisher: John Wiley & Sons Inc. Custom
  • Publication date: 8/28/2012
  • Edition description: New Edition
  • Edition number: 2
  • Pages: 720
  • Sales rank: 201,840
  • Product dimensions: 10.90 (w) x 8.80 (h) x 1.20 (d)

Meet the Author

Ramji Balakrishnan is the Carlson-KPMG Professor of Accounting and the Director of the RSM McGladrey Institute for Accounting Research and Education at the University of Iowa. Dr. Balakrishnan has a B.Sc. in Statistics from the University of Madras in 1977, an MBA from the Indian Institute of Management, Ahmedabad in 1979, and a Ph.D. from Columbia University in 1986. He is a Certified Management Accountant and is a recipient of the Robert Beyer Bronze Medal. He joined the University of Iowa in 1986 and has been there since except for a year at Georgia State University. A top-rated teacher and researcher, Dr. Balakrishnan has published his research in premier journals such as The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Management Science, Journal of Management Accounting Research and Accounting Horizons. Along with Dr. Sivaramakrishnan, he won the 2003 Best Paper award for notable contribution to the management accounting literature. Dr. Balakrishnan serves on several Editorial Boards and has served as Associate Editor. He has taught managerial accounting at the undergraduate, graduate and doctoral levels, and has published several teaching cases. He was the President of the Management Accounting Section of the AAA for 2005-2006.

Konduru “Shiva” Sivaramakrishnan is currently a Professor and C.T. Bauer Endowed Chair in Accounting at the C.T. Bauer College of Business, University of Houston. He received his BTech in Engineering from the Indian Institute of Technology 1977, Madras, an MBA from Xavier Institute, Jamshedpur, India, in 1982, and a Ph.D. in Accounting and Information Systemsfrom the Kellogg Graduate School of Management at Northwestern University in 1989. Prior to his current position, he was a tenured Associate Professor at the Graduate School of Industrial Administration, Carnegie Mellon University, and Professor and Philip Ljungdahl Chair in Accounting at Texas A&M University.  Dr. Sivaramakrishnan has significant research and teaching accomplishments. His research has appeared in premier journals such as The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Management Science, Journal of Management Accounting Research, Accounting Horizons, Journal of Accounting and Economics, and Review of Financial Studies. Along with Dr. Ramji Balakrishnan, he won the 2003 Best Paper award for notable contribution to the management accounting literature. Shiva serves on several editorial boards, and is currently an Associate Editor of the Journal of Management Accounting Research. He has won numerous awards for teaching excellence at both undergraduate and graduate levels.

Geoffrey B. Sprinkle is an Associate Professor, Whirlpool Faculty Fellow, and Chair of the Honors Program at the Kelley School of Business at Indiana University. Dr. Sprinkle has both B.S. and M.S. degrees in Accounting from Arizona State University, and his Ph.D. from The University of Iowa. Geoff is a Certified Public Accountant, earning the Gold Medal in the state of Arizona on the May, 1989 CPA exam and the Elijah Watts Sells award nationally. He primarily teaches managerial accounting to undergraduates and is the recipient of numerous school-wide and university-level teaching awards.  Dr. Sprinkle’s writings focus on motivation and coordination problems within organizations, including performance-evaluation and reward systems. His work has been published in journals such as The Accounting Review, The American Economic Review, Accounting, Organizations and Society, Journal of Accounting Research, Behavioral Research in Accounting, Issues in Accounting Education, and The Journal of Management Accounting Research.  He also currently serves on the Editorial Boards of The Accounting Review, The British Accounting Review, Accounting, Organizations and Society, and The Journal of Management Accounting Research.

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Table of Contents

MODULE I: INTRODUCTION AND FRAMEWORK

CHAPTER 1: ACCOUNTING: INFORMATION FOR DECISION MAKING

CHAPTER 2: IDENTIFYING AND ESTIMATING COSTS AND BENEFITS

CHAPTER 3: COST FLOWS AND COST TERMINOLOGY

MODULE II: SHORT-TERM PLANNING AND CONTROL: MAXIMIZING CONTRIBUTION

CHAPTER 4: TECHNIQUES FOR ESTIMATING FIXED AND VARIABLE COSTS

CHAPTER 5: COST-VOLUME-PROFIT ANALYSIS

CHAPTER 6: DECISION MAKING IN THE SHORT TERM

CHAPTER 7: OPERATING BUDGETS: BRIDGING PLANNING AND CONTROL

CHAPTER 8: BUDGETARY CONTROL AND VARIANCE ANALYSIS

MODULE III: LONG-TERM PLANNING AND CONTROL: MAXIMIZING PROFIT

CHAPTER 9: COST ALLOCATIONS

CHAPTER 10: ACTIVITY-BASED COSTING & MANAGEMENT

CHAPTER 11: CAPITAL BUDGETING

CHAPTER 12: PERFORMANCE EVALUATION IN DECENTRALIZED ORGANIZATIONS

CHAPTER 13: STRATEGIC PLANNING AND CONTROL

MODULE IV: COST ACCOUNTING SYSTEMS

CHAPTER 14: JOB-COSTING SYSTEMS

CHAPTER 15: PROCESS-COSTING SYSTEMS

CHAPTER 16: REFINING SYSTEMS: SUPPORT ACTIVITY AND DUAL-RATE ALLOCATIONS

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