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Managerial Accounting Basics.
Managerial Cost Concepts.
Manufacturing Costs in Financial Statements.
Managerial Accounting Today.
APPENDIX: Accounting Cycle for a Manufacturing Company.
2 Job Order Costing.
Cost Accounting Systems.
Job Order Cost Flow.
Summary of Job Order Cost Flows.
Reporting Job Cost Data.
3 Process Costing.
The Nature of Process Cost Systems.
Comprehensive Example of Process Costing.
APPENDIX: FIFO Method.
4 Activity-Based Costing.
Traditional Costing and Activity-Based Costing.
Example of Traditional Costing versus ABC.
Activity-Based Costing: A Closer Look.
Activity-Based Costing in Service Industries.
APPENDIX: Just-in-Time Processing.
Cost Behavior Analysis.
6 Cost-Volume-Profit Analysis: Additional Issues.
Cost-Volume-Profit (CVP) Review.
Cost Structure and Operating Leverage.
APPENDIX: Absorption Costing versus Variable Costing.
7 Incremental Analysis.
Management's Decision-Making Process.
Types of Incremental Analysis.
Other Considerations in Decision Making.
SECTION 1 External Sales.
SECTION 2 Internal Sales.
Negotiated Transfer Prices.
Cost-Based Transfer Prices.
Market-Based Transfer Prices.
Effect of Outsourcing on Transfer Pricing.
Transfers Between Divisions in Different Countries.
APPENDIX: Other Cost Approaches to Pricing.
9 Budgetary Planning.
Preparing the Operating Budgets.
Preparing the Financial Budgets.
Budgeting in Nonmanufacturing Companies.
10 Budgetary Control and Responsibility Accounting.
The Concept of Budgetary Control.
Static Budget Reports.
The Concept of Responsibility Accounting.
Types of Responsibility Centers.
APPENDIX: Residual Income–Another Performance Measurement.
11 Standard Costs and Balanced Scorecard.
The Need for Standards.
Setting Standard Costs–A Difficult Task.
Analyzing and Reporting Variances from Standards.
APPENDIX 11A: Standard Cost Accounting System.
APPENDIX 11B: A Closer Look at Overhead Variances.
12 Planning for Capital Investments.
The Capital Budgeting Evaluation Process.
Net Present Value Method.
Other Capital Budgeting Techniques.
13 Statement of Cash Flows.
The Statement of Cash Flows: Usefulness and Format.
Preparing the Statement of Cash Flows–Indirect Method.
Using Cash Flows to Evaluate a Company.
APPENDIX 13A: Using a Worksheet to Prepare the Statement of Cash Flows–Indirect Method.
APPENDIX 13B: Statement of Cash Flows–Direct Method.
14 Financial Statement Analysis.
Basics of Financial Statement Analysis.
Earning Power and Irregular Items.
Quality of Earnings.
APPENDIX A: Time Value of Money.
APPENDIX B: Standards of Ethical Conduct for Management Accountants.
Cases for Management Decision Making.