Managerial Accounting / Edition 4

Hardcover (Print)
Rent
Rent from BN.com
$45.27
(Save 83%)
Est. Return Date: 12/24/2014
Buy New
Buy New from BN.com
$222.83
Buy Used
Buy Used from BN.com
$167.73
(Save 38%)
Item is in good condition but packaging may have signs of shelf wear/aging or torn packaging.
Condition: Used – Good details
Used and New from Other Sellers
Used and New from Other Sellers
from $1.99
Usually ships in 1-2 business days
(Save 99%)
Other sellers (Hardcover)
  • All (23) from $1.99   
  • New (5) from $179.80   
  • Used (18) from $1.99   

Overview

This resource presents the key accounting concepts that managers must know in order to make informed decisions. The fourth edition includes expanded Incremental Measurement and You Get What You Measure sections in each chapter. These hallmark features help them focus on real issues. New demo problems have been added as well to show how the concepts are applied. The end-of-chapter problems and Links to Practice sections have been revised and updated to connect the techniques to the business world. Case studies also enable managers to gain critical and applied thinking skills that are especially important in today’s competitive environment.

Read More Show Less

Editorial Reviews

Booknews
A text/CD-ROM package on how to use accounting information in planning, control, and decision making. There is special focus on incremental analysis and measurement. Coverage includes manufacturing costs, process costing, capital budgeting decisions, budgetary planning, and decentralization. The CD-ROM contains videos of real companies and their use of managerial accounting, interactive cases, multiple-choice questions, matching and critical thinking exercises, and demonstrations of concepts and techniques. The author teaches accounting at the University of Seattle. Annotation c. Book News, Inc., Portland, OR (booknews.com)
Read More Show Less

Product Details

  • ISBN-13: 9780470333341
  • Publisher: Wiley
  • Publication date: 10/19/2009
  • Edition description: Older Edition
  • Edition number: 4
  • Pages: 600
  • Sales rank: 554,157
  • Product dimensions: 8.30 (w) x 10.10 (h) x 1.00 (d)

Meet the Author

PROFESSOR JAMES JIAMBALVO joined the accounting faculty at the University of Washington after receiving a Ph.D. in accounting from The Ohio State University. A CPA, he has audit experience with the firm of Haskins and Sells (now Deloitte & Touche), and has served on the national academic advisory board of Deloitte & Touche LLP. Professor Jiambalvo has served as chairman of the UW Accounting Department and he holds the PricewaterhouseCoopers and Alumni Endowed Professorship.
Read More Show Less

Table of Contents

CHAPTER 1 MANAGERIAL ACCOUNTING IN THE INFORMATION AGE.

Goal Of Managerial Accounting.

Cost Terms Used In Discussing Planning, Control, And Decision Making.

Two Key Ideas In Managerial Accounting.

The Information Age And Managerial Accounting.

Ethical Considerations In Managerial Decision Making.

The Controller As The Top Management Accountant.

Summary Of Learning Objectives.

Appendix IMA Statement Of Ethical Professional Practice.

CHAPTER 2 JOB-ORDER COSTING FOR MANUFACTURING AND SERVICE COMPANIES.

Cost Classifications For Manufacturing Firms.

Product Cost Information In Financial Reporting And Decision Making.

Balance Sheet Presentation Of Product Costs.

Flow Of Product Costs In Accounts.

Income Statement Presentation Of Product Costs.

Types Of Costing Systems.

Overview Of Job Costs And Financial Statement Accounts.

Job-Order Costing System.

Eastlake Revisited: Using Job Cost Information.

Relation Between The Costs Of Jobs And The Flow Of Costs In Work In Process, Finished Goods, And Cost Of Goods Sold.

Allocating Overhead To Jobs: A Closer Look.

Job-Order Costing For Service Companies.

Modern Manufacturing Practices And Product Costing Systems.

Summary Of Learning Objectives.

CHAPTER 3 PROCESS COSTING.

Difference Between Job-Order And Process Costing Systems.

Product And Cost Flows.

Calculating Unit Cost.

Calculating And Applying Cost Per Equivalent Unit: Mixing Department Example.

Production Cost Report.

Basic Steps In Process Costing: A Summary.

Kent Chemical Revisited: Answering Stacy's Question.

Dealing With Transferred-In Cost: Packaging Department Example.

Process Costing And Incremental Analysis.

“You Get What You Measure!” And Manufacturing Processes.

Summary Of Learning Objectives.

CHAPTER 4 COST-VOLUME-PROFIT ANALYSIS.

Common Cost Behavior Patterns.

Cost Estimation Methods.

Cost-Volume-Profit Analysis.

Multiproduct Analysis.

Assumptions In CVP Analysis.

Codeconnect Example Revisited: Answering Mary's Questions.

Operating Leverage.

Constraints.

Summary Of Learning Objectives.

Appendix Using Regression In Excel® To Estimate Fixed And Variable Costs.

CHAPTER 5 VARIABLE COSTING.

Full (Absorption) And Variable Costing.

Effects Of Production On Income For Full Versus Variable Costing: The Clausentube Example.

Benefits Of Variable Costing For Internal Reporting.

Summary Of Learning Objectives.

CHAPTER 6 COST ALLOCATION AND ACTIVITY-BASED COSTING.

Purposes Of Cost Allocation.

Process Of Cost Allocation.

Allocating Service Department Costs.

Problems With Cost Allocation.

Activity-Based Costing.

Activity-Based Management.

Remember—You Get What You Measure!

Summary Of Learning Objectives.

Appendix Activity Based Management.

Conclusion.

CHAPTER 7 THE USE OF COST INFORMATION IN MANAGEMENT DECISION MAKING.

Incremental Analysis.

Analysis Of Decisions Faced By Managers.

Decisions Involving Joint Costs.

Qualitative Considerations In Decision Analysis.

Summary Of Learning Objectives.

Appendix The Theory Of Constraints.

The Five-Step Process Of TOC.

Implications Of TOC For Inspections, Batch Sizes, And Across-The-Board Cuts.

You Get What You Measure And TOC.

CHAPTER 8 PRICING DECISIONS, ANALYZING CUSTOMER PROFITABILITY, AND ACTIVITY-BASED PRICING.

The Profit-Maximizing Price.

Pricing Special Orders.

Cost-Plus Pricing.

Target Costing.

Analyzing Customer Profitability: Revisiting The Priced Right Office Supplies Case.

Customer Profitability And Performance Measures.

Activity-Based Pricing.

Summary Of Learning Objectives.

CHAPTER 9 CAPITAL BUDGETING AND OTHER LONG-RUN DECISIONS.

Capital Budgeting Decisions.

Evaluating Investment Opportunities: Time Value Of Money Approaches.

Considering “Soft” Benefits In Investment Decisions.

Estimating The Required Rate Of Return.

Additional Cash Flow Considerations.

Other Long-Run Decisions.

Simplified Approaches To Capital Budgeting.

Conflict Between Performance Evaluation And Capital Budgeting.

Wilson Air Example Revisited.

Summary Of Learning Objectives.

Appendix A: Using Excel® To Calculate NPV And IRR.

Appendix B.

CHAPTER 10 BUDGETARY PLANNING AND CONTROL.

Use Of Budgets In Planning And Control.

Developing The Budget.

The Master Budget.

Use Of Computers In The Budget Planning Process.

Budgetary Control.

Investigating Budget Variances.

Conflict In Planning And Control Uses Of Budgets.

Evaluation, Measurement, And Management Behavior.

The Preston Joystick Case Revisited.

Summary Of Learning Objectives.

CHAPTER 11 STANDARD COSTS AND VARIANCE ANALYSIS.

Standard Costs.

A General Approach To Variance Analysis.

Material Variances.

Direct Labor Variances.

Overhead Variances.

Comprehensive Example: Darrington Ice Cream.

Investigation Of Standard Cost Variances.

Responsibility Accounting And Variances.

Summary Of Learning Objectives.

Appendix Recording Standard Costs In Accounts.

CHAPTER 12 DECENTRALIZATION AND PERFORMANCE EVALUATION.

Why Firms Decentralize.

Why Companies Evaluate The Performance Of Subunits And Subunit Managers.

Cost Centers, Profit Centers, And Investment Centers.

Evaluating Investment Centers With ROI.

Evaluation Using Economic Value Added (EVA).

Using A Balanced Scorecard To Evaluate Performance.

Developing A Strategy Map For A Balanced Scorecard.

Keys To A Successful Balanced Scorecard: Targets, Initiatives, Responsibility, Funding, Top Management Support.

Summary Of Learning Objectives.

Appendix Transfer Pricing.

Market Price As The Transfer Price.

Market Price And Opportunity Cost.

Variable Cost As The Transfer Price.

Full Cost Plus Profit As The Transfer Price.

Negotiated Transfer Prices.

Transfer Pricing And Income Taxes In An International Context.

CHAPTER 13 STATEMENT OF CASH FLOWS.

Need For A Statement Of Cash Flows.

Types Of Business Activities And The Classification Of Cash Flows.

The Statement Of Cash Flows Prepared Using The Direct Method.

Preparing The Statement Of Cash Flows Using The Indirect Method.

Interpreting Information In The Statement Of Cash Flows: The Situation At Ravira Restaurant Supply.

Summary Of Learning Objectives.

CHAPTER 14 ANALYZING FINANCIAL STATEMENTS: A MANAGERIAL PERSPECTIVE.

Why Managers Analyze Financial Statements.

Horizontal And Vertical Analyses.

Earnings Management And The Need To Compare Earnings And Cash-Flow Information.

Other Sources Of Information On Financial Performance.

Ratio Analysis.

A Managerial Perspective On The Analysis Of HGW's Financial Statements.

Summary Of Analyses.

Summary Of Learning Objectives.

Glossary.

Photo Credits.

Index.

Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously
Sort by: Showing 1 Customer Reviews
  • Anonymous

    Posted April 19, 2010

    doesn't include the CD.

    The book isn't "like new", it's new, but the CD is not included.

    1 out of 1 people found this review helpful.

    Was this review helpful? Yes  No   Report this review
Sort by: Showing 1 Customer Reviews

If you find inappropriate content, please report it to Barnes & Noble
Why is this product inappropriate?
Comments (optional)