Managerial Accounting: An Introduction to Concepts, Methods and Uses / Edition 9

Managerial Accounting: An Introduction to Concepts, Methods and Uses / Edition 9

by Michael W. Maher, Clyde P. Stickney, Roman L. Weil
     
 

ISBN-10: 0324227221

ISBN-13: 9780324227222

Pub. Date: 02/15/2005

Publisher: Cengage Learning

This classic text for MBA programs offers balanced coverage of concepts, methods, and uses of managerial accounting with a strong emphasis on management decision-making. This approach helps focus on concepts and managerial uses of financial information rather than techniques of cost accounting.

Overview

This classic text for MBA programs offers balanced coverage of concepts, methods, and uses of managerial accounting with a strong emphasis on management decision-making. This approach helps focus on concepts and managerial uses of financial information rather than techniques of cost accounting.

Product Details

ISBN-13:
9780324227222
Publisher:
Cengage Learning
Publication date:
02/15/2005
Edition description:
Older Edition
Pages:
608
Product dimensions:
4.10(w) x 3.80(h) x 0.80(d)

Table of Contents

Prefacev
Part 1Overview and Basic Concepts1
Chapter 1Fundamental Concepts2
Managerial Application: Why Managers Need Cost Information4
Managerial Application: J & J's Credo11
Chapter 2Measuring Product Costs36
Managerial Application: Using the Basic Cost Flow Equation to Detect Fraud41
Chapter 3Activity-Based Management84
Managerial Application: Identifying Unused Capacity in the Recovery Room100
Managerial Application: Impact of ABC on Shareholder Value104
Part 2Managerial Decision Making127
Chapter 4Strategic Management of Costs, Quality, and Time128
Managerial Application: Firestone Blows It137
Managerial Application: Reducing Delivery Time to Gain a Competitive Advantage143
Chapter 5Cost Drivers and Cost Behavior156
Managerial Application: United Airlines Uses Regression to Estimate Cost Behavior179
Chapter 6Financial Modeling for Short-Term Decision Making206
Managerial Application: Calculating Break-Even Points for a Brewpub220
Chapter 7Differential Cost Analysis for Marketing Decisions250
Managerial Application: Pricing Practices in Various Countries258
Managerial Application: A Target Costing Challenge in Forest Products259
Chapter 8Differential Cost Analysis for Production Decisions276
Chapter 9Capital Expenditure Decisions316
Managerial Application: Environmental Investments319
Managerial Application: Investing in Improved Technology329
Part 3Motivating Managers to Make Good Decisions351
Chapter 10Profit Planning and Budgeting352
Managerial Application: Honesty in Managerial Reporting357
Managerial Application: Developing Master Budgets Throughout the World360
Managerial Application: Using the Internet for Budgeting369
Chapter 11Profit Center Performance Evaluation404
Managerial Application: Does Effective Total Quality Management Require Nontraditional Performance Measures?418
Chapter 12Cost Center Performance Evaluation438
Managerial Application: An Antidote to Biased Standards: How Workers Develop Their Own Standards at NUMMI444
Chapter 13Investment Center Performance Evaluation482
Managerial Application: Just-In-Time Production in Japan and the Internal Revenue Service in the United States494
Managerial Application: Does Economic Value Added Beat Earnings?502
Chapter 14Incentive Issues524
Managerial Application: Conflicts in an Incentive Compensation Plan527
Managerial Application: Cost Management in Action: Why Hewlett-Packard Now Manages Suppliers Instead of Overhead533
Managerial Application: Does Customer Satisfaction Pay Off?535
Managerial Application: Successfully Implementing the Balanced Scorecard: The FMC Experience537
Managerial Application: Software Company's Stock Tanks after Premature Revenue Recognition Disclosed545
Chapter 15Allocating Costs to Responsibility Centers560
Managerial Application: Allocating Corporate Costs to Retail Stores562
AppendixCompound Interest Examples and Applications590
Compound Interest and Annuity Tables609
Glossary615
Index705

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