Managerial Accounting: Creating Value in a Dynamic Business Environment
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The emphasis of Managerial Accounting, 12th edition, is on teaching students to use accounting information to best manage an organization. Consistent with the practice Hilton pioneered in the first edition, each chapter is written around a realistic business or focus company that guides the reader through the topics of that chapter. Known for balanced examples of Service, Retail, Nonprofit and Manufacturing companies, Hilton/Platt offers a clear, engaging writing style that has been praised by instructors and students alike.
Annað
- Höfundar: Ronald Hilton, David Platt
- Útgáfa:12
- Útgáfudagur: 2019-09-10
- Hægt að prenta út 2 bls.
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- Format:ePub
- ISBN 13: 9781260569643
- Print ISBN: 9781260566390
- ISBN 10: 1260569640
Efnisyfirlit
- Cover
- Title
- Copyright
- Dedication
- Preface
- Connect
- Acknowledgments
- Brief Contents
- Contents
- Managerial Accounting
- 1 The Crucial Role of Managerial Accounting in a Dynamic Business Environment
- Managerial Accounting: A Business Partnership with Management
- Managing Resources, Activities, and People
- Decision Making
- Planning
- Directing Operational Activities
- Controlling
- How Managerial Accounting Adds Value to the Organization
- Objectives of Managerial Accounting Activity
- M.A.P. Using Managerial Accounting To Monetize the Internet
- The Balanced Scorecard
- Managerial Accounting in Different Types of Organizations
- Managerial versus Financial Accounting
- Where Do We Find Managerial Accountants in an Organization?
- Cross-Functional Deployment
- The Operational Context of Managerial Accounting
- Managerial Accounting and the Value Chain
- Capacity and Capacity Costs
- M.A.P. Managing the Costs of Unused Capacity in the Auto Industry: A Global Challenge
- Big Data, Data Analytics, and Managerial Accounting
- Managerial Accounting as a Career
- Professional Organizations
- Professional Certification
- Managerial Accounting and the Ethical Climate of Business
- Focus on Ethics: IMA Statement of Ethical Professional Practice
- Chapter Summary
- Key Terms
- Review Questions
- Exercises
- Problems
- Case
- 2 Basic Cost Management Concepts
- What Do We Mean by a Cost?
- Product Costs, Period Costs, and Expenses
- Costs on Financial Statements
- Income Statement
- Balance Sheet
- Manufacturing Operations and Manufacturing Costs
- Assembly Manufacturing
- Manufacturing Costs
- Manufacturing Cost Flows
- NonManufacturing Production Costs
- Basic Cost Management Concepts: Different Costs for Different Purposes
- Cost Drivers
- Variable and Fixed Costs
- M.A.P. Managing Health Care Costs Through Cost Behavior
- Cost Management and Accountability
- Economic Cost Concepts
- Costs and Benefits of Information
- M.A.P. How Airlines Make Money Today
- Costs in the Service Industry
- Focus on Ethics: Ethics 101: Is “Just Following Orders” an Acceptable Excuse?
- Chapter Summary
- Review Problems on Cost Classifications
- Key Terms
- Review Questions
- Exercises
- Problems
- Cases
- What Do We Mean by a Cost?
- 3 Product Costing and Cost Accumulation in a Batch Production Environment
- Product and Service Costing
- Product Costing in Nonmanufacturing Firms
- Flow of Costs in Manufacturing Firms
- Types of Product-Costing Systems
- Job-Order Costing Systems
- Process-Costing Systems
- Summary of Product-Costing System Alternatives
- Accumulating Costs in a Job-Order Costing System
- Job-Cost Record
- Direct-Material Costs
- M.A.P. Big Data “Use Cases” In Managing Costs and Profits
- Direct-Labor Costs
- Manufacturing-Overhead Costs
- Summary of Event Sequence in Job-Order Costing
- Illustration of Job-Order Costing
- Purchase of Material
- Use of Direct Material
- Use of Indirect Material
- Use of Direct Labor
- Use of Indirect Labor
- Manufacturing-Overhead Costs Incurred
- Application of Manufacturing Overhead
- Summary of Overhead Accounting
- Selling and Administrative Costs
- Completion of a Production Job
- Sale of Goods
- Underapplied and Overapplied Overhead
- Schedule of Cost of Goods Manufactured
- Schedule of Cost of Goods Sold
- Posting Journal Entries to the Ledger
- Further Aspects of Overhead Application
- Actual and Normal Costing
- Choosing the Cost Driver for Overhead Application
- Departmental Overhead Rates
- Two-Stage Cost Allocation
- Project Costing: Job-Order Costing in Nonmanufacturing Organizations
- Focus on Ethics: Learning from Past Mistakes: Boeing Finds it Doesn’t Pay to Hide Problems from Investors
- Chapter Summary
- Review Problem on Job-Order Costing
- Key Terms
- Review Questions
- Exercises
- Problems
- Cases
- Product and Service Costing
- 4 Process Costing and Hybrid Product-Costing Systems
- Comparison of Job-Order Costing and Process Costing
- Flow of Costs
- Differences Between Job-Order and Process Costing
- Equivalent Units: A Key Concept
- Equivalent Units
- Illustration of Process Costing
- Basic Data for Illustration
- M.A.P. New York Wine Industry
- Weighted-Average Method of Process Costing
- Other Issues in Process Costing
- Actual versus Normal Costing
- Other Cost Drivers for Overhead Application
- Subsequent Production Departments
- Hybrid Product-Costing Systems
- Operation Costing for Batch Manufacturing Processes
- Chapter Summary
- Review Problem on Process Costing
- Key Terms
- Review Questions
- Exercises
- Problems
- Case
- Comparison of Job-Order Costing and Process Costing
- 5 Activity-Based Costing and Management
- Traditional, Volume-Based Product-Costing System
- Trouble in Denver
- Activity-Based Costing System
- ABC Stage One
- ABC Stage Two
- Interpreting the ABC Product Costs
- The Punch Line
- Why Traditional Volume-Based Systems Distort Product Costs
- M.A.P. Cost Distortion at Rockwell International
- Activity-Based Costing: Some Key Issues
- Cost Drivers
- M.A.P. Big Data and Activity-Based Costing in Services
- Collecting ABC Data
- Activity Dictionary and Bill of Activities
- Activity-Based Management
- Two-Dimensional ABC
- Using ABM to Identify Non–Value-Added Activities and Costs
- Customer-Profitability Analysis
- Illustration of Customer-Profitability Analysis
- M.A.P. Customer Profitability Analysis at Bank One Corp.
- Activity-Based Costing in the Service Industry
- Time-Driven Activity-Based Costing
- Activity-Based Costing at Immunity Medical Center
- Interpreting the Primary Care Unit’s TDABC Information
- Focus on Ethics: Conflict of Interest: Ethical Challenges In Making Product Changes
- Chapter Summary
- Review Problem on Cost Drivers and Product-Cost Distortion
- Key Terms
- Review Questions
- Exercises
- Problems
- Cases
- Traditional, Volume-Based Product-Costing System
- 6 Activity Analysis, Cost Behavior, and Cost Estimation
- Cost Behavior Patterns
- Variable Costs
- Step-Variable Costs
- Fixed Costs
- Step-Fixed Costs
- Semivariable Cost
- Curvilinear Cost
- Using Cost Behavior Patterns to Predict Costs
- M.A.P. Is Direct Labor a Variable or a Fixed Cost?
- Engineered, Committed, and Discretionary Costs
- Cost Behavior in Other Industries
- Cost Estimation
- Account-Classification Method
- Visual-Fit Method
- High-Low Method
- Least-Squares Regression Method
- Multiple Regression
- Data Collection Issues
- Engineering Method of Cost Estimation
- Big Data and Data Analytics
- Characteristics and Potential Uses of Big Data
- Data Analytics and Data Visualization
- Effect of Learning on Cost Behavior
- Focus on Ethics: Cisco Systems, Walmart, Taco Bell, Starbucks, U-Haul, General Dynamics, and Farmers Insurance: Is Direct Labor a Variable Cost?
- Chapter Summary
- Review Problems on Cost Behavior and Estimation
- Key Terms
- Appendix to Chapter 6: Least-Squares Regression Using Microsoft® Excel
- Review Questions
- Exercises
- Problems
- Cases
- Cost Behavior Patterns
- 7 Cost-Volume-Profit Analysis
- Illustration of Cost-Volume-Profit Analysis
- Projected Expenses and Revenue
- The Break-Even Point
- Contribution-Margin Approach
- Graphing Cost-Volume-Profit Relationships
- Interpreting the CVP Graph
- Alternative Format for the CVP Graph
- Profit-Volume Graph
- Target Profit
- Contribution-Margin Approach
- Equation Approach
- Graphical Approach
- Applying CVP Analysis
- Safety Margin
- Changes in Fixed Expenses
- Changes in the Unit Contribution Margin
- Predicting Profit Given Expected Volume
- Interdependent Changes in Key Variables
- CVP Information in Published Annual Reports
- M.A.P. Faced with Intensifying Competition, Airlines Keep an Eye on Break-Even Load Factors
- CVP Analysis with Multiple Products
- Assumptions Underlying CVP Analysis
- Role of Spreadsheets and Computerized Planning Models
- CVP Relationships and the Income Statement
- Traditional Income Statement
- Contribution Income Statement
- Comparison of Traditional and Contribution Income Statements
- Cost Structure and Operating Leverage
- Operating Leverage
- M.A.P. Operating Leverage Helps Some Web Companies to be Profitable
- Cost Structure and Operating Leverage: A Cost-Benefit Issue
- CVP Analysis, Activity-Based Costing, and Advanced Manufacturing Systems
- A Move Toward JIT and Flexible Manufacturing
- Chapter Summary
- Review Problem on Cost-Volume-Profit Analysis
- Key Terms
- Appendix to Chapter 7: Effect of Income Taxes
- Review Questions
- Exercises
- Problems
- Cases
- Illustration of Cost-Volume-Profit Analysis
- 8 Variable Costing and the Measurement of ESG and Quality Costs
- Section 1: Absorption and Variable Costing
- Fixed Manufacturing Overhead: The Key
- Illustration of Absorption and Variable Costing
- Absorption-Costing Income Statements
- Variable-Costing Income Statements
- Reconciling Income under Absorption and Variable Costing
- Cost-Volume-Profit Analysis
- Evaluation of Absorption and Variable Costing
- M.A.P. IRS: Unique Product Packaging is an Inventoriable Cost
- Section 2: Costs of Assuring Quality
- Measuring and Reporting Quality Costs
- Changing Views of Optimal Product Quality
- M.A.P. Six Sigma For Quality Management And Cost Reduction
- ISO 9000 Standards
- Section 3: Environmental, Social, and Governance (ESG) Initiatives
- Measuring ESG Outcomes and Performance
- Measuring ESG Costs
- Managing Private Environmental Costs
- Focus on Ethics: Incentive to Overproduce Inventory
- Chapter Summary
- Review Problem on Absorption and Variable Costing
- Key Terms
- Review Questions
- Exercises
- Problems
- Cases
- Section 1: Absorption and Variable Costing
- 9 Financial Planning and Analysis: The Master Budget
- Financial Planning and Analysis (FP&A) Systems
- Purposes of Budgeting
- Types of Budgets
- The Master Budget: A Planning Tool
- Sales of Services or Goods
- Sales Forecasting
- Operational Budgets
- Financing Budgets
- M.A.P. The Budget: Valuable Planning Tool or Costly Waste of Time?
- Budgeted Financial Statements
- Activity-Based Budgeting
- Developing the Master Budget
- Sales Budget
- Purchases Budget
- Direct Labor Budget
- Production Overhead and SG&A Budgets
- Financing Budgets
- Budgeted Financial Statements
- Summary: Key Features of a Master Budget
- Extending the Master Budget for a Manufacturing Firm
- Production Budget
- Direct-Material Budget
- Budgeted Schedule of Cost of Goods Manufactured and Sold
- Budgeted Balance Sheet
- Assumptions and Predictions Underlying the Master Budget
- Financial Planning Models
- Budget Administration
- M.A.P. Budgeting, Done Right, is Very Big Data!
- International Aspects of Budgeting
- Behavioral Impact of Budgets
- Budgetary Slack: Padding the Budget
- Participative Budgeting
- Focus on Ethics: Padding the Budget: Unethical Action or Sensible Precaution?
- Chapter Summary
- Review Problem on Preparing Master Budget Schedules
- Key Terms
- Review Questions
- Exercises
- Problems
- Cases
- Financial Planning and Analysis (FP&A) Systems
- 10 Standard Costing and Analysis of Direct Costs
- Managing Costs
- Management by Exception
- Setting Standards
- Methods for Setting Standards
- Participation in Setting Standards
- Perfection versus Practical Standards: A Behavioral Issue
- Use of Standards by Service Organizations
- Cost Variance Analysis
- Direct-Material Standards
- Direct-Labor Standards
- Standard Costs Given Actual Output
- Analysis of Cost Variances
- Direct-Material Variances
- Direct-Labor Variances
- M.A.P. Challenges in FP&A and Variance Data Analytics
- Multiple Types of Direct Material or Direct Labor
- Allowing for Production Loss
- Significance of Cost Variances
- A Statistical Approach
- Behavioral Impact of Standard Costing
- Controllability of Variances
- Interaction among Variances
- Standard Costs and Product Costing
- Evaluation of Standard Costing Systems
- Advantages of Standard Costing
- Criticisms of Standard Costing in Today’s Manufacturing Environment
- M.A.P. Working With Suppliers to Manage Costs
- Focus on Ethics: Bogus Bonus: Sacrificing Quality To Cut Standard Costs
- Chapter Summary
- Review Problem on Standard Costing and Analysis of Direct Costs
- Key Terms
- Appendix to Chapter 10: Use of Standard Costs for Product Costing
- Review Questions
- Exercises
- Problems
- Cases
- Managing Costs
- 11 Flexible Budgeting and Analysis of Overhead Costs
- Overhead Budgets
- Flexible Budgets
- Advantages of Flexible Budgets
- The Activity Measure
- Flexible Overhead Budget Illustrated
- Formula Flexible Budget
- Overhead Application in a Standard-Costing System
- Choice of Activity Measure
- Criteria for Choosing the Activity Measure
- Cost Management Using Overhead Cost Variances
- Variable Overhead
- Fixed Overhead
- Overhead Cost Performance Report
- Activity-Based Flexible Budget
- M.A.P. Cost Management Systems in Germany
- Flexible Budgeting in the Service Industry
- Focus on Ethics: Wool Meet Eyes: Is Self-Deception Unethical?
- Chapter Summary
- Review Problem on Flexible Budgeting and Analysis of Overhead Costs
- Key Terms
- Appendix A to Chapter 11: Standard Costs and Product Costing
- Appendix B to Chapter 11: Sales Variances
- Review Questions
- Exercises
- Problems
- Cases
- Overhead Budgets
- 12 Responsibility Accounting and the Balanced Scorecard
- Section 1: Responsibility Accounting
- Responsibility Centers
- Illustration of Responsibility Accounting
- Performance Reports
- Budgets, Variance Analysis, and Responsibility Accounting
- Cost Allocation
- Cost Allocation Bases
- Allocation Bases Based on Budgets
- Behavioral Effects of Responsibility Accounting
- Information versus Blame
- Controllability
- Motivating Desired Behavior
- Segmented Reporting
- Segments versus Segment Managers
- Key Features of Segmented Reporting
- Section 2: The Balanced Scorecard
- What Is a “Balanced Scorecard”?
- Flit FinTech: A Balanced Scorecard Example
- M.A.P. The Balanced Scorecard in an Established Company
- Lead and Lag Measures: The Key to the Balanced Scorecard
- Balanced Scorecard and the Chain of Cause and Effect
- M.A.P. Using Cause and Effect to Link the Balanced Scorecard to Strategy
- Focus on Ethics: Short Term Gain, Long Term Pain?
- Chapter Summary
- Review Problems on Responsibility Accounting and the Balanced Scorecard
- Key Terms
- Appendix to Chapter 12: Operational Performance Measures
- Review Questions
- Exercises
- Problems
- Cases
- Section 1: Responsibility Accounting
- 13 Investment Centers and Transfer Pricing
- Delegation of Decision Making
- Obtaining Goal Congruence: A Behavioral Challenge
- Adaptation of Management Control Systems
- Measuring Performance in Investment Centers
- Return on Investment
- Residual Income
- Economic Value Added
- M.A.P. Pay for Performance Based on EVA
- Measuring Income and Invested Capital
- Invested Capital
- Measuring Investment-Center Income
- Inflation: Historical-Cost versus Current-Value Accounting
- Other Issues in Segment Performance Evaluation
- Alternatives to ROI, Residual Income, and Economic Value Added (EVA)
- Importance of Nonfinancial Information
- Measuring Performance in Nonprofit Organizations
- Transfer Pricing
- Goal Congruence
- General Transfer-Pricing Rule
- Transfers Based on the External Market Price
- Negotiated Transfer Prices
- Cost-Based Transfer Prices
- Standard versus Actual Costs
- Undermining Divisional Autonomy
- An International Perspective
- M.A.P. Transfer Pricing and Tax Issues
- Transfer Pricing in the Service Industry
- Behavioral Issues: Risk Aversion and Incentives
- Goal Congruence and Internal Control Systems
- Focus on Ethics: What If Your Company Based Your Raise On Next Year’s Performance?
- Chapter Summary
- Review Problems on Investment Centers and Transfer Pricing
- Key Terms
- Review Questions
- Exercises
- Problems
- Cases
- Delegation of Decision Making
- 14 Decision Making: Relevant Costs and Benefits
- The Managerial Accountant’s Role in Decision Making
- Steps in the Decision-Making Process
- Quantitative versus Qualitative Analysis
- Obtaining Information: Relevance, Accuracy, and Timeliness
- Relevant Information
- Unique versus Repetitive Decisions
- Importance of Identifying Relevant Costs and Benefits
- Identifying Relevant Costs and Benefits
- Sunk Costs
- Irrelevant Future Costs and Benefits
- Opportunity Costs
- Summary
- Analysis of Special Decisions
- Accept or Reject a Special Offer
- Outsource a Product or Service
- M.A.P. Insourcing Makes a Come-Back
- Add or Drop a Service, Product, or Department
- M.A.P. Adding Services to Stay Competitive
- Special Decisions in Manufacturing Firms
- Joint Products: Sell or Process Further
- Decisions Involving Limited Resources
- Uncertainty
- Activity-Based Costing and Today’s Advanced Manufacturing Environment
- Conventional Outsourcing (Make-or-Buy) Analysis
- Activity-Based Costing Analysis of the Outsourcing Decision
- Other Issues in Decision Making
- Incentives for Decision Makers
- Short-Run versus Long-Run Decisions
- Pitfalls to Avoid
- Focus on Ethics: Effects of a Decision to Close a Department and Outsource
- Chapter Summary
- Review Problem on Relevant Costs
- Key Terms
- Appendix to Chapter 14: Linear Programming
- Review Questions
- Exercises
- Problems
- Cases
- The Managerial Accountant’s Role in Decision Making
- 15 Target Costing and Cost Analysis for Pricing Decisions
- Major Influences on Pricing Decisions
- Customer Demand
- Actions of Competitors
- Costs
- Political, Legal, and Image-Related Issues
- Economic Profit-Maximizing Pricing
- Total Revenue, Demand, and Marginal Revenue Curves
- Total Cost and Marginal Cost Curves
- Profit-Maximizing Price and Quantity
- Price Elasticity
- Limitations of the Profit-Maximizing Model
- Costs and Benefits of Information
- Role of Accounting Product Costs in Pricing
- Cost-Plus Pricing
- Absorption-Cost Pricing Formulas
- Variable-Cost Pricing Formulas
- Determining the Markup
- M.A.P. E-Tailers and Retailers Embroiled in Price Wars
- Cost-Plus Pricing: Summary and Evaluation
- Strategic Pricing of New Products
- Target Costing
- M.A.P. Dynamic Pricing on the Internet
- A Strategic Profit and Cost Management Process
- Activity-Based Costing and Target Costing
- Product-Cost Distortion and Pricing: The Role of Activity-Based Costing
- Value Engineering and Target Costing
- Time and Material Pricing
- Competitive Bidding
- Effect of Antitrust Laws on Pricing
- Focus on Ethics: Dynamic Pricing Based on Individual Profiling
- Chapter Summary
- Review Problem on Cost-Plus Pricing
- Key Terms
- Review Questions
- Exercises
- Problems
- Cases
- Major Influences on Pricing Decisions
- 16 Capital Expenditure Decisions
- Section 1: Discounted-Cash-Flow Analysis
- Net-Present-Value Method
- Internal-Rate-of-Return Method
- Comparing the NPV and IRR Methods
- Assumptions Underlying Discounted-Cash-Flow Analysis
- Choosing the Hurdle Rate
- Depreciable Assets
- Comparing Two Investment Projects
- Managerial Accountant’s Role
- Postaudit
- Real Option Analysis
- Section 2: Income Taxes and Capital Budgeting
- After-Tax Cash Flows
- Accelerated Depreciation
- After-Tax Cash Flows, Depreciation, and the Tax Law
- Modified Accelerated Cost Recovery System (MACRS)
- Gains and Losses on Disposal
- Investment in Working Capital
- Extended Illustration of Income-Tax Effects in Capital Budgeting
- M.A.P. Big Pharma Uses Capital Budgeting in Developing New Drugs
- Ranking Investment Projects
- Section 3: Alternative Methods for Making Investment Decisions
- Payback Method
- Accounting-Rate-of-Return Method
- Focus on Ethics: Dysfunctional Focus on Early Cash Flows
- Chapter Summary
- Review Problems on Capital Expenditure Decisions
- Key Terms
- Appendix A to Chapter 16: Future Value and Present Value Tables
- Appendix B to Chapter 16: Impact of Inflation
- Review Questions
- Exercises
- Problems
- Cases 757
- Section 1: Discounted-Cash-Flow Analysis
- 17 Allocation of Support Activity Costs and Joint Costs
- Section 1: Service Department Cost Allocation
- Direct Method
- Step-Down Method
- Reciprocal-Services Method
- Fixed versus Variable Costs
- M.A.P. Exploding Costs and Cost Reimbursement In The Health Care Industry
- Dual Cost Allocation
- Allocate Budgeted Costs
- Today’s Advanced Manufacturing Environment
- The Rise of Activity-Based Costing
- Section 2: Joint Product Cost Allocation
- Allocating Joint Costs
- M.A.P. Joint Cost Allocation in the Oil and Gas Industry
- Chapter Summary
- Review Problem on Service Department Cost Allocation
- Key Terms
- Appendix to Chapter 17: Reciprocal-Services Method
- Review Questions
- Exercises
- Problems
- Cases
- Section 1: Service Department Cost Allocation
- Appendix I: The Sarbanes–Oxley Act, Internal Controls, and Management Accounting
- Appendix II: Compound Interest and the Concept of Present Value
- Appendix III: Inventory Management
- References for “In Their Own Words”09
- Glossary
- Index of Companies and Organizations
- Index of Subjects
- Focus on Ethics Statement
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- Gerð : 208
- Höfundur : 15133
- Útgáfuár : 2019
- Leyfi : 379