Efnisyfirlit

• Cover
• Title
• Copyright
• Dedication
• Meet the Authors
• Preparing Students for Success in Business
• Managerial Accounting
• Engaging Features and Relevant Pedagogy
• Bring Managerial Accounting Content to Life
• Review and Practice Material Build a Strong Foundation for Future Success
• What’s New in the Fifth Edition?
• Connect
• Acknowledgments
• Brief Contents
• Contents
• CHAPTER 1 Introduction to Managerial Accounting
  • FOCUS COMPANY: BOMBAS
  • Organization of the Chapter
  • Role of Managerial Accounting in Organizations
    • Comparison of Financial and Managerial Accounting
    • Types of Organizations
    • Functions of Management
    • Sustainability and Corporate Social Responsibility
    • Decision Analytics
  • Role of Cost in Managerial Accounting
    • Direct versus Indirect Costs
    • Manufacturing versus Nonmanufacturing Costs
    • Product versus Period Costs
    • Variable versus Fixed Costs
    • Relevant versus Irrelevant Costs
  • Supplement 1A: Ethics and the Accounting Profession
  • Review the Chapter
    • Demonstration Case
    • Chapter Summary
    • Key Terms
  • Homework Helper
  • Practice Material
    • Questions
    • Multiple Choice
    • Mini-Exercises
    • Exercises
    • Group A Problems
    • Group B Problems
    • Skills Development Cases
    • Integrated Analytics Case
• CHAPTER 2 Job Order Costing
  • FOCUS COMPANY: HGTV
  • Organization of the Chapter
  • Fundamentals of Job Order Costing
    • Job Order versus Process Costing
    • Manufacturing Cost Categories
    • Source Documents in Job Order Costing
    • Applying Manufacturing Overhead to Jobs
  • Flow of Manufacturing Costs in Job Order Costing
    • Direct and Indirect Materials
    • Direct and Indirect Labor
    • Applied Manufacturing Overhead
    • Actual Manufacturing Overhead
    • Transfer Costs to Finished Goods Inventory and Cost of Goods Sold
    • Record Nonmanufacturing Costs
  • Reporting in Job Order Costing
    • Overapplied or Underapplied Manufacturing Overhead
    • Cost of Goods Manufactured Report
    • Job Order Costing in a Service Firm
  • Supplement 2A: Journal Entries for Job Order Costing
  • Review the Chapter
    • Demonstration Case
    • Chapter Summary
    • Key Terms
  • Homework Helper
  • Practice Material
    • Questions
    • Multiple Choice
    • Mini-Exercises
    • Exercises
    • Group A Problems
    • Group B Problems
    • Skills Development Cases
    • Integrated Analytics Case
• CHAPTER 3 Process Costing
  • FOCUS COMPANY: FETZER VINEYARDS
  • Organization of the Chapter
  • Basic Concepts in Process Costing
    • Flow of Costs in Process Costing
    • Process Costing Production Report
    • Weighted Average vs. FIFO
    • Steps in Process Costing
  • Prepare the Production Report (Weighted-Average Method)
    • Step 1: Reconcile the Number of Physical Units
    • Step 2: Convert Physical Units Into Equivalent Units
    • Step 3: Calculate Cost per Equivalent Unit
    • Step 4: Reconcile the Total Cost of Work in Process Inventory
    • Step 5: Prepare a Production Report
  • Prepare the Production Report (FIFO Method)
    • Step 1: Reconcile the Number of Physical Units
    • Step 2: Convert Physical Units into Equivalent Units
    • Step 3: Calculate Cost per Equivalent Unit
    • Step 4: Reconcile the Total Cost of Work in Process Inventory
    • Step 5: Prepare a Production Report
  • Supplement 3A: Subsequent Departments and Journal Entries in Process Costing
  • Review the Chapter
    • Demonstration Cases
    • Chapter Summary
    • Key Terms
  • Homework Helper
  • Practice Material
    • Questions
    • Multiple Choice
    • Mini-Exercises
    • Exercises
    • Group A Problems
    • Group B Problems
    • Skills Development Cases
    • Integrated Analytics Case
• CHAPTER 4 Activity-Based Costing and Cost Management
  • FOCUS COMPANY: TOYOTA MOTOR CORPORATION
  • Organization of the Chapter
  • Review of Volume-Based Cost Systems
    • Step 1: Determine the Cost Driver
    • Step 2: Calculate the Predetermined Overhead Rate
    • Step 3: Assign Indirect Costs to Individual Products or Services
  • Activity-Based Costing (ABC)
    • Step 1: Identify and Classify Activities
    • Step 2: Form Activity Pools and Assign Indirect Costs to Each Pool
    • Step 3: Select a Cost Driver for Each Activity Pool
    • Step 4: Assign Indirect Costs to Products or Services Based on the Cost Drivers
  • Activity-Based Costing in Service Industries
  • Cost Management Methods
    • Activity-Based Management (ABM)
    • ABM and Sustainability
    • Just-in-Time (JIT)
    • Total Quality Management (TQM)
    • Target Costing and Life Cycle Cost Management
    • Summary of ABC and ABM
  • Review the Chapter
    • Demonstration Case
    • Chapter Summary
    • Key Terms
  • Homework Helper
  • Practice Material
    • Questions
    • Multiple Choice
    • Mini-Exercises
    • Exercises
    • Group A Problems
    • Group B Problems
    • Skills Development Cases
    • Integrated Analytics Case
• CHAPTER 5 Cost Behavior
  • FOCUS COMPANY: STARBUCKS COFFEE
  • Organization of the Chapter
  • Cost Behavior Patterns
    • Relevant Range
    • Variable Costs
    • Fixed Costs
    • Step Costs
    • Mixed Costs
  • Estimate Cost Behavior
    • Linear Assumption
    • Scattergraph
    • High-Low Method
    • Least-Squares Regression Method
    • Summary of Linear Methods
  • Contribution Margin Approach
    • Unit Contribution Margin
    • Contribution Margin Ratio
  • Supplement 5A: Variable versus Full Absorption Costing
  • Review the Chapter
    • Demonstration Case
    • Chapter Summary
    • Key Terms
  • Homework Helper
  • Practice Material
    • Questions
    • Multiple Choice
    • Mini-Exercises
    • Exercises
    • Group A Problems
    • Group B Problems
    • Skills Development Cases
    • Integrated Analytics Case
• CHAPTER 6 Cost-Volume-Profit Analysis
  • FOCUS COMPANY: STARBUCKS COFFEE
  • Organization of the Chapter
  • Cost-Volume-Profit Analysis
    • Assumptions of Cost-Volume-Profit Analysis
    • CVP Graph
    • Basic CVP Analysis
    • Profit Equation Method
    • Unit Contribution Margin Method
    • Contribution Margin Ratio Method
  • Apply Cost-Volume-Profit Analysis
    • Margin of Safety
    • CVP for Decision Making
    • Changes in Cost Structure
    • Degree of Operating Leverage
  • Multiproduct Cost-Volume-Profit Analysis
    • Weighted-Average Contribution Margin
    • Weighted-Average Contribution Margin Ratio
  • Review the Chapter
    • Demonstration Cases
    • Chapter Summary
    • Key Terms
  • Homework Helper
  • Practice Material
    • Questions
    • Multiple Choice
    • Mini-Exercises
    • Exercises
    • Group A Problems
    • Group B Problems
    • Skills Development Cases
    • Integrated Analytics Case
• CHAPTER 7 Incremental Analysis for Short-Term Decision Making
  • FOCUS COMPANY: IKEA
  • Organization of the Chapter
  • Managerial Decision-Making Framework
    • Steps in the Decision-Making Process
    • Relevant versus Irrelevant Costs and Benefits
    • Opportunity Costs and Capacity Considerations
  • Incremental Analysis
    • Special-Order Decisions
    • Make-or-Buy Decisions
    • Keep-or-Drop Decisions
    • Sell-or-Process-Further Decisions
    • Constrained-Resource Decisions
    • Summary of Incremental Analysis
  • Review the Chapter
    • Demonstration Case
    • Chapter Summary
    • Key Terms
  • Homework Helper
  • Practice Material
    • Questions
    • Multiple Choice
    • Mini-Exercises
    • Exercises
    • Group A Problems
    • Group B Problems
    • Skills Development Cases
    • Integrated Analytics Case
• CHAPTER 8 Budgetary Planning
  • FOCUS COMPANY: CLIF BAR & COMPANY
  • Organization of the Chapter
  • Role of Budgets in Organizations
    • Planning and Control Cycle
    • Benefits of Budgeting
    • Behavioral Effects of Budgets
    • Components of the Master Budget
  • Prepare the Operating Budgets
    • Sales Budget
    • Production Budget
    • Direct Materials Purchases Budget
    • Direct Labor Budget
    • Manufacturing Overhead Budget
    • Budgeted Cost of Goods Sold
    • Selling and Administrative Expense Budget
    • Budgeted Income Statement
  • Prepare the Financial Budgets
    • Budgeted Cash Receipts
    • Budgeted Cash Payments
    • Cash Budget
    • Budgeted Balance Sheet
    • Budgeting in Nonmanufacturing Firms
  • Review the Chapter
    • Demonstration Cases
    • Chapter Summary
    • Key Terms
  • Homework Helper
  • Practice Material
    • Questions
    • Multiple Choice
    • Mini-Exercises
    • Exercises
    • Group A Problems
    • Group B Problems
    • Skills Development Cases
    • Integrated Analytics Case
• CHAPTER 9 Standard Costing and Variance Analysis
  • FOCUS COMPANY: CLIF BAR & COMPANY
  • Organization of the Chapter
  • Standard Cost Systems
    • Ideal versus Attainable Standards
    • Types of Standards
    • Standard Cost Card
    • Favorable or Unfavorable Variances
    • Total Budget Variance
    • The Flexible Budget
  • Spending Variances
    • Framework for Analyzing Spending Variances
    • Direct Materials Variances
    • Direct Labor Variances
    • Variable Manufacturing Overhead Variances
    • Summary of Variances
  • Supplement 9A: Fixed Manufacturing Overhead Variances
  • Supplement 9B: Recording Direct Materials and Direct Labor in a Standard Cost System
  • Review the Chapter
    • Demonstration Case
    • Chapter Summary
    • Key Terms
  • Homework Helper
  • Practice Material
    • Questions
    • Multiple Choice
    • Mini-Exercises
    • Exercises
    • Group A Problems
    • Group B Problems
    • Skills Development Cases
    • Integrated Analytics Case
• CHAPTER 10 Decentralized Performance Evaluation
  • FOCUS COMPANY: APPLE INC.
  • Organization of the Chapter
  • Decentralization of Responsibility
    • Advantages and Disadvantages of Decentralization
    • Types of Responsibility Centers
  • Designing a Performance Evaluation System
    • Balanced Scorecard
    • Financial Performance Measures
    • Limitations of Financial Performance Measures
  • Transfer Pricing
    • Market-Price Method
    • Cost-Based Method
    • Negotiation
  • Review the Chapter
    • Demonstration Case
    • Chapter Summary
    • Key Terms
  • Homework Helper
  • Practice Material
    • Questions
    • Multiple Choice
    • Mini-Exercises
    • Exercises
    • Group A Problems
    • Group B Problems
    • Skills Development Cases
    • Integrated Analytics Case
• CHAPTER 11 Capital Budgeting
  • FOCUS COMPANY: APPLE INC.
  • Organization of the Chapter
  • Capital Budgeting Process
    • Capital Investment Decisions
    • Accounting Rate of Return
    • Net Cash Flow versus Net Income
    • Payback Period
  • Discounted Cash Flow Methods
    • Time Value of Money
    • Net Present Value
    • Internal Rate of Return
    • Profitability Index
    • Summary of Capital Budgeting Methods
  • Applying NPV and Sensitivity Analysis
    • Evaluating Mutually Exclusive Projects
    • Prioritizing Independent Projects
  • Supplement 11A: Time Value of Money
  • Review the Chapter
    • Demonstration Case
    • Chapter Summary
    • Key Terms
  • Homework Helper
  • Practice Material
    • Questions
    • Multiple Choice
    • Mini-Exercises
    • Exercises
    • Group A Problems
    • Group B Problems
    • Skills Development Cases
    • Integrated Analytics Case
• CHAPTER 12 Statement of Cash Flows
  • FOCUS COMPANY: DAVE & BUSTER’S ENTERTAINMENT, INC.
  • Organization of the Chapter
  • Understand the Business
    • Business Activities and Cash Flows
    • Classifying Cash Flows
  • Study the Accounting Methods
    • Relationship to Other Financial Statements
    • Preparing the Statement of Cash Flows
  • Evaluate the Results
    • Evaluating Cash Flows
    • Operating Cash Flows Revisited (Direct Method)
  • Supplement 12A: Reporting Disposals of Property, Plant, and Equipment (Indirect Method)
  • Supplement 12B: T-Account Approach (Indirect Method)
  • Review the Chapter
    • Demonstration Cases
    • Chapter Summary
    • Key Terms
  • Homework Helper
  • Practice Material
    • Questions
    • Multiple Choice
    • Mini-Exercises
    • Exercises
    • Group A Problems
    • Group B Problems
    • Skills Development Cases
    • Integrated Analytics Case
• CHAPTER 13 Measuring and Evaluating Financial Performance
  • FOCUS COMPANY: LOWE’S
  • Organization of the Chapter
  • Understand the Business
    • Horizontal, Vertical, and Ratio Analyses
  • Study the Accounting Methods
    • Horizontal (Trend) Computations
    • Vertical (Common Size) Computations
    • Ratio Computations
  • Evaluate the Results
    • Interpreting Horizontal and Vertical Analyses
    • Interpreting Ratio Analyses
    • Underlying Accounting Decisions and Concepts
  • Review the Chapter
    • Demonstration Case
    • Chapter Summary
    • Key Terms
  • Homework Helper
  • Practice Material
    • Questions
    • Multiple Choice
    • Mini-Exercises
    • Exercises
    • Group A Problems
    • Group B Problems
    • Skills Development Cases
    • Integrated Analytics Case
• Integrated Analytics Case
• Glossary
• Check Figures
• Solutions to Multiple-Choice Questions
• Business Index
• Subject Index

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