Managerial Accounting / Edition 3by Cecily A. Raiborn, Jesse T. Barfield
Pub. Date: 09/15/1998
Publisher: Cengage Learning
Raiborn was developed around a business decision framework that emphasizes the practical rather than the theoretical. The new edition continues this tradition, but also focuses more attention on those concepts that will help future managers in business: organizational strategy, planning and control.
Table of ContentsPART I: THE BUSINESS ENVIRONMENT. 1. Operating in a Global Business Environment. 2. Introduction to Cost Management Systems. 3. Operating in a Quality Environment. PART II: THE BASICS OF MANAGERIAL ACCOUNTING. 4. Cost Terminology and Cost Flows. 5. Activity-Based Management. PART III: USING MANAGERIAL ACCOUNTING INFORMATION FOR PLANNING. 6. Cost-Volume-Profit Analysis and Relevant Costing. 7. The Budget Process.
8. Capital Asset Selection and Capital Budgeting. PART IV: USING MANAGERIAL ACCOUNTING INFORMATION FOR PRODUCT COSTING. 9. Introduction to a Standard Cost System. 10. Process Costing. PART V: USING MANAGERIAL ACCOUNTING INFORMATION FOR CONTROL. 11. Controlling Inventory and Production Costs. 12. Controlling Noninventory Costs. 13. Controlling Costs in the Changing Workplace. 14. Responsibility Accounting and Transfer Pricing in Decentralized Operations. 15. Measuring and Rewarding Performance. Appendix A: The Profession of Management Accounting. Appendix B: Using the Ethics Discussion Questions. Appendix C: Present and Future Value Tables. Glossary. Author Index. Organization Index. Subject Index.
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