Managerial accounting : creating value in a dynamic business environment /
| Main Author: | |
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| Format: | Kit Book |
| Published: |
Boston, Mass. :
McGraw-Hill,
2005
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| Edition: | 6a ed. |
| Subjects: |
Table of Contents:
- Pte. 1: Fundamentals and cost-accumulation systems
- 1. The changing role of managerial accounting in a dynamic business environment
- 2. Basic cost management concepts and accounting for mass customization operations
- 3. Product costing and cost accumulation in a batch production environment
- 4. process costing and hybrid product-costing systems
- Pte. 2: Cost management systems, activity-based costing, and activity-based management
- 5. Activity-based costing and cost management systems
- 6. Activity-based management and today's advanced manufacturing environment
- Pte. 3: Planning, control, and cost management systems
- 7. Activity analysis, cost behavior, and cost estimation
- 8. Cost-volume-profit analysis
- 9. Profit planning, activity-based budgeting, and e-budgeting
- 10. Standard costing, operational performance measures, and the balanced scorecard
- 11. Flexible budgeting and the management of overhead and support activity costs
- 12. Responsibility accounting, quality control, and environmental cost management
- 13. Investment centers and transfer pricing
- Pte. 4: Using accounting information in decision making
- 14. Decision making: relevant costs and benefits
- 15. target costing and cost analysis for pricing decisions
- 16. Capital expenditure decisions
- Pte. 5: Selected topics for further study
- 17. Absorption, variable, and throughout costing
- 18. Allocation of support activity costs and joint costs
- Appendix 1: Compound interest and the concept of present value.