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Cengage Learning
Managerial Accounting: An Introduction to Concepts, Methods and Uses / Edition 10

Managerial Accounting: An Introduction to Concepts, Methods and Uses / Edition 10

by Michael W. Maher
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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: 9781111822231
Publisher: Cengage Learning
Publication date: 01/20/2011
Pages: 624
Product dimensions: 8.40(w) x 10.80(h) x 1.10(d)

About the Author

Michael W. Maher, Ph.D., is Professor of Management and Accounting and Associate Dean for Faculty at the Graduate School of Management at the University of California, Davis. He received his bachelor's degree in accounting from Gonzaga University and his MBA and Ph.D. from the University of Washington (Seattle). He has experience in public accounting, has co-managed his own business, and consulted with numerous companies and governmental bodies. Dr. Maher is active in the Management Accounting Section of the American Accounting Association, including service as president. He has co-authored numerous books and published articles in numerous journals.

Clyde P. Stickney is the Signal Companies' Professor of Management, Emeritus at the Amos Tuck School of Business Administration, Dartmouth College. He received his DBA from Florida State University and taught at the University of Chicago and the University of North Carolina at Chapel Hill before joining the Tuck School in 1977. He has also taught at business schools in Japan, Australia, Finland, and Germany. Prof. Stickney has authored and coauthored books on financial accounting, managerial accounting, and financial statement analysis.

Roman L. Weil, Ph.D., CPA, is the V. Duane Rath Professor Emeritus of Accounting at the University of Chicago and has within recent years been Visiting Professor at the Haas School of the University of California, Berkeley; Carnegie Mellon University; Harvard Law School; Princeton University; and New York University. He has designed and implemented continuing education programs for partners at two of the large accounting firms and for employees at several operating corporations. Dr. Weil has co-authored dozens of books. His lay articles have appeared in Barron's and The Wall Street Journal. He has published more than 80 articles in academic and professional journals, most recently on financial literacy for corporate governance and on the exposure of wine snobbery.

Table of Contents

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

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