Managerial AccountingWiley Global Education, 11 янв. 2016 г. - Всего страниц: 544 Recognizing that most students will pursue careers as managers not accountants, Managerial Accounting, 6th Edition by James Jiambalvo focuses on the fundamental topics of managerial accounting, and helps student make direction connections between techniques in the business world, and readers’ future careers using real cases and real managers’ comments on real company issues. Managerial Accounting, 6th Edition helps students develop decision making through incremental analysis and stresses the fact that you Get What You Measure throughout the program. It is designed for a one semester managerial accounting course at both the undergraduate and MBA level.To keep the book streamlined, Chapter 13 Statement of Cashflow and Chapter 14 Analyzing Financial Statements have been made available online only on the Student Companion Site. |
Содержание
1 MANAGERIAL ACCOUNTING IN THE INFORMATION AGE | 2 |
2 JOBORDER COSTING FOR MANUFACTURING AND SERVICE COMPANIES | 36 |
3 PROCESS COSTING | 86 |
4 COSTVOLUMEPROFIT ANALYSIS | 122 |
5 VARIABLE COSTING | 174 |
6 COST ALLOCATION AND ACTIVITYBASED COSTING | 204 |
7 THE USE OF COST INFORMATION IN MANAGEMENT DECISION MAKING | 254 |
8 PRICING DECISIONS CUSTOMER PROFITABILITY ANALYSIS AND ACTIVITYBASED PRICING ... | 294 |
9 CAPITAL BUDGETING AND OTHER LONGRUN DECISIONS | 326 |
10 BUDGETARY PLANNING AND CONTROL | 368 |
11 STANDARD COSTS AND VARIANCE ANALYSIS | 414 |
12 DECENTRALIZATION AND PERFORMANCE EVALUATION | 450 |
EULA | 509 |
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Часто встречающиеся слова и выражения
activity activity-based activity-based costing actual overhead administrative expense allocation base amount assets balanced scorecard Calculate cash flows company’s contribution margin ratio conversion costs cost allocation cost per equivalent cost per unit cost pools cost-plus pricing costing income costing system CVP analysis decision depreciation direct labor cost Direct material division economic value added employees equipment equivalent unit estimate evaluate example eXerCise Finished Goods Inventory fixed costs full costing gallons income statement increase incremental analysis incremental cost incurred internal rate Learning Objectives Link to Practice managerial accounting managers material cost net present value NOPAT number of units operating operating leverage opportunity cost overhead costs present value problem process costing Process Inventory purchase quantity quarter rate of return salary selling and administrative selling price sold standard cost sunk costs taxes transfer price units produced variable costs variable overhead