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EBOOK: Management Accounting, 6e

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Vörumerki: McGrawHill
Vörunúmer: 9781526847164
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EBOOK: Management Accounting, 6e

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Veldu vöru

Rafræn bók. Uppl. sendar á netfangið þitt eftir kaup
Rafbók til leigu í 180 daga. Útgáfa: 6

Efnisyfirlit

  • Cover
  • Half title
  • Title
  • Copyright
  • Brief table of contents
  • Detailed table of contents
  • About the authors
  • Preface
  • Acknowledgements
  • Guided tour
  • Technology to enhance learning and teaching
  • Part 1: An introduction to management and cost accounting: cost terms, systems design and cost behaviour
    • 1 Management accounting and the business environment
      • The work of management and the need for management accounting information
        • Planning
        • Directing and motivating
        • Controlling
        • The end results of managers’ activities
        • The planning and control cycle
        • Decision making
      • Comparison of financial and management accounting
        • Emphasis on the future
        • Relevance and flexibility of data
        • Less emphasis on precision
        • Segments of an organization
        • International Financial Reporting Standards (IFRS)
        • Management accounting – not mandatory
      • Basic organizational structure
        • Decentralization
        • Line and staff relationships
      • Expanding and changing role of management accounting
        • The sources of management accounting knowledge
        • International diversity in management accounting traditions
      • Globalization and international competition
      • Changes in the business environment and management accounting
        • New business processes and technologies
        • Enterprise resource planning systems
        • Deregulation, privatization and re-regulation
        • The increased importance of service sector management
        • Managing for value
        • Managing for environmental sustainability
      • Corporate governance, professional and business ethics
      • Some implications for the roles of management accountants
    • 2 An introduction to cost terms, concepts and classifications
      • General cost classifications
        • Manufacturing costs
        • Non-manufacturing costs
        • Product costs versus period costs
      • Cost classifications on financial statements
        • The statement of financial position
        • The statement of profit or loss
        • Schedule of cost of goods manufactured
      • Product costs – a closer look
        • Inventoriable costs
        • An example of cost flows
      • Costing in service organizations: a first look
      • Cost classifications for predicting cost behaviour
        • Variable cost
        • Fixed cost
      • Cost classifications for assigning costs to cost objects
        • Direct cost
        • Indirect cost
      • Cost classifications for decision making
        • Differential cost and revenue
        • Opportunity cost
        • Sunk cost
    • 3 Cost behaviour: analysis and use
      • Types of cost behaviour patterns
      • Variable costs
        • The activity base
        • True variable versus step-variable costs
        • The linearity assumption and the relevant range
      • Fixed costs
        • Types of fixed costs
        • The trend toward fixed costs
        • Is labour a variable or a fixed cost?
        • Fixed costs and the relevant range
      • Mixed costs
      • The analysis of mixed costs
        • The high–low method
        • The scattergraph method
        • The least-squares regression method
        • Multiple regression analysis
      • The contribution format
        • Why a new statement of profit or loss format?
      • The contribution approach
    • 4 Job-order and service department costing
      • Process and job-order costing
        • Process costing
        • Job-order costing
      • Job-order costing – an overview
        • Measuring direct materials cost
        • Job cost sheet
        • Measuring direct labour cost
        • Application of manufacturing overhead
      • Choice of an allocation base for overhead cost
        • Computation of unit costs
        • Summary of document flows
      • Job-order costing – the flow of costs
        • The purchase and issue of materials
        • Labour cost
        • Manufacturing overhead costs
        • The application of manufacturing overhead
        • Non-manufacturing costs
        • Cost of goods manufactured
        • Cost of goods sold
        • Summary of cost flows
      • Problems of overhead application
        • Underapplied and overapplied overhead
        • Disposition of underapplied or overapplied overhead balances
        • A general model of product cost flows
        • Multiple predetermined overhead rates
      • Job-order costing in service companies
      • The predetermined overhead rate and capacity
    • 5 Process costing
      • Comparison of job-order and process costing
        • Similarities between job-order and process costing
        • Differences between job-order and process costing
      • A perspective of process cost flows
        • Processing departments
        • The flow of materials, labour and overhead costs
        • Materials, labour and overhead cost entries
      • Equivalent units of production
        • Weighted-average method
        • Production report – weighted-average method
        • A comment about rounding errors
      • FIFO method
        • Equivalent units – FIFO method
        • Comparison of equivalent units of production under the weighted-average and FIFO methods
        • Production report – FIFO method
        • A comparison of costing methods
      • Standard costing method
      • Operation costing
  • Part 2: Information for decision making
    • 6 Cost–volume–profit relationships
      • The basics of cost–volume–profit (CVP) analysis
      • Contribution margin
      • Contribution margin ratio (CM ratio)
      • Some applications of CVP concepts
        • Importance of the contribution margin
      • Break-even analysis
        • Break-even computations
      • CVP relationships in graphic form
        • Preparing the CVP graph
      • Target profit analysis
        • The CVP equation
        • The contribution margin approach
      • The margin of safety
      • CVP considerations in choosing a cost structure
        • Cost structure and profit stability
      • Operating leverage
        • Automation: risks and rewards from a CVP perspective
      • Structuring sales commissions
      • The concept of sales mix
        • The definition of sales mix
        • Sales mix and break-even analysis
      • Assumptions of CVP analysis
    • 7 Profit reporting under variable costing and absorption costing
      • Overview of absorption and variable costing
        • Absorption costing
        • Variable costing
        • Unit cost computations
      • Profit comparison of absorption and variable costing
      • Extended comparison of profit data
      • Effect of changes in production on profit
        • Variable costing
        • Absorption costing
        • The impact on the manager
      • Choosing a costing method
        • External reporting
        • Decision making
        • Advantages of variable costing and the contribution approach
      • Impact of JIT methods
    • 8 Performance measurement and reporting on segments
      • Decentralization in organizations
        • Advantages and disadvantages of decentralization
        • Decentralization and segment reporting
        • Cost, profit and investment centres
        • Responsibility centres
      • Segment reporting and profitability analysis
        • Levels of segmented statements
        • Revenue and contribution margin
        • Traceable and common fixed costs
        • Traceable costs can become common costs
        • Segment margin
        • There is more than one way to segment a company
      • Hindrances to proper cost assignment
        • Omission of costs
        • Inappropriate methods for allocating costs among segments
        • Arbitrarily dividing common costs among segments
      • Rate of return for measuring managerial performance
        • The return on investment (ROI) formula
        • Operating profit and operating assets
        • Plant and equipment: net book value or gross cost?
      • Controlling the rate of return
        • Increase revenue
        • Reduce expenses
        • Reduce operating assets
        • Criticisms of ROI
      • Residual income – another measure of performance
        • Motivation and residual income
        • Divisional comparison and residual income
        • The problem of single-period metrics: the bonus bank approach
    • 9 Activity-based costing
      • How costs are treated under activity-based costing
        • Non-manufacturing costs and activity-based costing
        • Manufacturing costs and activity-based costing
        • The costs of idle capacity in activity-based costing
      • Designing an activity-based costing (ABC) system
      • Identifying activities to include in the ABC system
      • The mechanics of activity-based costing
        • Tracing overhead costs to activities and cost objects
        • Assigning costs to activity cost pools
      • Computation of activity rates
      • Targeting process improvements: activity-based management
      • Assigning costs to cost objects
      • Overhead costs computed using the ABC system
      • Product margins and customer profitability computed using the ABC system
      • Comparison of traditional and ABC product costs
        • Product margins computed using the traditional cost system
        • The differences between ABC and traditional product costs
      • ABC product costs – an action analysis
        • Ease of adjustment codes
        • The action analysis view of the ABC data
      • Service costing and management: the benefits of an ABC approach
      • Time-driven ABC
      • Activity-based costing and external reports
      • A simplified approach to activity-based costing
    • 10 Relevant costs for decision making
      • Cost concepts for decision making
        • Identifying relevant costs and benefits
        • Different costs for different purposes
        • Sunk costs are not relevant costs
        • Book value of old equipment
      • Future costs that do not differ are not relevant costs
        • An example of irrelevant future costs
        • Why isolate relevant costs?
      • Adding and dropping product lines and other segments
        • An illustration of cost analysis
      • A comparative format
        • Beware of allocated fixed costs
      • The make or buy decision
        • An example of make or buy
        • The matter of opportunity cost
      • Special orders
      • Utilization of constrained resources
        • Contribution in relation to a constrained resource
        • Managing constraints
      • The problem of multiple constraints in the short run: linear programming
        • Sensitivity analysis
        • Shadow prices
        • The limitations of the linear programming model as a management accounting technique
      • Joint product costs and the contribution approach
        • The pitfalls of allocation
        • Sell or process further decisions
      • Activity-based costing and relevant costs
  • Part 3: Planning and control
    • 11 Profit planning and the role of budgeting
      • The basic framework of budgeting
        • Definition of budgeting
        • Personal budgets
        • Differences between planning and control
        • Advantages of budgeting
        • Responsibility accounting
        • Choosing a budget period
        • The participative or self-imposed budget
        • The matter of human relations
        • The budget committee
        • The master budget inter-relationships
        • Sales forecasting – a critical step
      • Preparing the master budget
        • The sales budget
        • The production budget
        • The direct materials budget
        • The direct labour budget
        • The manufacturing overhead budget
        • The ending finished goods inventory budget
        • The selling and administrative expense budget
        • The cash budget
      • The budgeted statement of profit or loss
      • The budgeted statement of financial position
      • Expanding the budgeted statement of profit or loss
      • Activity-based budgeting
      • Some criticisms of budgeting as a performance management system
        • Reform or abandon budgeting?
        • The Beyond Budgeting Round Table
    • 12 Standard costs and variance analysis
      • Standard costs – management by exception
        • Who uses standard costs?
      • Setting standard costs
        • Ideal versus practical standards
        • Setting direct materials standards
        • Setting direct labour standards
        • Setting variable manufacturing overhead standards
        • Are standards the same as budgets?
      • A general model for variance analysis
        • Price and quantity variances
      • Using standard costs – direct materials variances
      • Materials price variance – a closer look
        • Materials quantity variance – a closer look
      • Using standard costs – direct labour variances
        • Labour rate variance – a closer look
        • Labour efficiency variance – a closer look
      • Using standard costs – variable manufacturing overhead variances
        • Manufacturing overhead variances – a closer look
      • Structure of performance reports
      • Variance analysis and management by exception
      • Evaluation of controls based on standard costs
        • Advantages of standard costs
        • Potential problems with the use of standard costs
    • 13 Flexible budgets and performance reporting
      • Flexible budgets
        • Characteristics of a flexible budget
        • Deficiencies of the static budget
        • How a flexible budget works
        • Using the flexible budgeting concept in performance evaluation
        • The measure of activity – a critical choice
      • Variable overhead variances – a closer look
        • The problem of actual versus standard hours
        • Spending variance alone
        • Both spending and efficiency variances
        • Overhead rates and fixed overhead analysis
      • Flexible budgets and overhead rates
        • Overhead application in a standard cost system
      • The Fixed overhead variances
        • The budget variance – a closer look
        • The volume variance – a closer look
        • Graphic analysis of fixed overhead variances
        • Cautions in fixed overhead analysis
        • Overhead variances and under- or overapplied overhead cost
      • Appendix 13A: Sales mix, quantity variances, production mix and yield variances
      • Appendix 13B: Variance analysis in merchandise and service settings
    • 14 Capital investment decisions
      • Capital budgeting – planning investments
        • Typical capital budgeting decisions
        • The time value of money
      • Discounted cash flows – the net present value method
        • The net present value method illustrated
        • Emphasis on cash flows
        • Recovery of the original investment
        • Simplifying assumptions
        • Choosing a discount rate
        • An extended example of the net present value method
      • Discounted cash flows – the internal rate of return method
        • The internal rate of return method illustrated
        • Salvage value and other cash flows
        • The process of interpolation
        • Using the internal rate of return
      • The cost of capital as a screening tool
      • Comparison of the net present value and the internal rate of return methods
      • Expanding the net present value method
        • The total-cost approach
        • The incremental-cost approach
        • Least-cost decisions
        • Capital budgeting and non-profit organizations
      • Preference decisions – the ranking of investment projects
        • Internal rate of return method
        • Net present value method
      • Other approaches to capital budgeting decisions
        • The payback method
        • The simple rate of return method
      • Post-audit of investment projects
      • Appendix 14A: The concept of present value
        • The mathematics of interest
        • Computation of present value
        • Present value of a series of cash flows
      • Appendix 14B: Inflation and capital budgeting
      • Appendix 14C: Future value and present value tables
      • Appendix 14D: The impact of corporate taxation
      • Appendix 14E: Investment decision making and risk
        • Risk and uncertainty
        • Investment decision making and risk
        • Interrelated risks: the decision tree
        • The value of extra information
        • Pay-off strategies
    • 15 Pricing and intra-company transfers
      • The economists’ approach to pricing
        • Elasticity of demand
        • The profit-maximizing price
      • The absorption costing approach to cost-plus pricing
        • Setting a target selling price using the absorption costing approach
        • Determining the mark-up percentage
        • Problems with the absorption costing approach
      • Target costing
        • An example of target costing
      • Service companies – time and material pricing
        • Time component
        • Material component
        • An example of time and material pricing
      • Revenue and yield management
      • Transfer pricing
        • Negotiated transfer prices
        • Transfers at the cost of the selling division
        • Transfers at market price
        • Divisional autonomy and sub-optimization
        • International aspects of transfer pricing
  • Part 4: Value metrics and performance management in a strategic context
    • 16 Strategic management accounting and the balanced scorecard
      • Profit planning with a given industry and product: cost structure and business orientation
      • Value-based management
      • Some basic techniques of strategic management accounting
        • SMA and the concept of strategic positioning
        • Strategic investment appraisal: investment appraisal with strategic ‘bolt-ons’?
        • The Mavis Machines case
        • Strategic investment appraisal: an iterative model
      • Strategy as collision: lean enterprises and business process re-engineering
      • Modelling and monitoring strategy: the balanced scorecard and other non-financial measures
        • Divisional performance measures and the balanced scorecard
        • Common characteristics of balanced scorecards
      • Some obstacles to SMA
    • 17 Management control and corporate governance
      • General models of management control and performance measurement
        • The levers of control approach to strategy implementation
      • Corporate governance: a financial perspective
        • Management accounting and the integrity of financial information
        • Management accounting and regulatory approaches to corporate governance
      • Corporate governance and risk management
        • Wealth creation and good corporate governance: the role of boundary systems
      • Enterprise governance
      • A broader view on corporate governance: stakeholder, social and environmental responsiveness
        • The Performance Prism
      • Environmental management accounting
        • An example of environmental management accounting
      • Organizational control and service delivery in the public sector: beyond incrementalism?
        • New political and management structures
        • The introduction of policy-led budgeting
        • Informal versus formal control systems
    • 18 Business process management: towards the lean operation
      • Optimizing inventory: the economic order quantity (EOQ) and the reorder point
        • Costs associated with inventory
        • Computing the economic order quantity (EOQ)
      • Just-in-time (JIT) and the economic order quantity (EOQ)
        • Production lot size
        • Reorder point and safety inventory
      • Reducing inventory: just-in-time (JIT)
        • The JIT concept
        • Key elements in a JIT system
        • Benefits of a JIT system
      • Inventory control and enterprise resource planning (ERP)
      • E-commerce: new challenges for management accounting
      • Quality and business processes: measurement and management
      • The cost of quality model
        • Prevention costs
        • Appraisal costs
        • Internal failure costs
        • External failure costs
        • Distribution of quality costs
        • Quality cost reports
        • From modelling the costs of quality to quality management
      • Total quality management (TQM)
        • The plan–do–check–act cycle
        • Some criticisms of TQM
      • Benchmarking
        • Some problems with benchmarking
      • Business process re-engineering (BPR)
        • What does a re-engineered process look like?
        • Some criticisms of re-engineering
      • Six Sigma
      • Lean production
        • An emphasis on eliminating waste
        • Lean accounting
      • Obstacles to organizational change and the advantages of a fresh start
    • 19 Strategic perspectives on cost management
      • The theory of constraints
        • TOC and continuous improvement
        • An example of TOC
        • The impact of TOC on management accounting
        • Throughput accounting
      • Strategic approaches to cost management: target costing and life-cycle costing
        • Target costing and life-cycle costing
        • Some problems with target and life-cycle costing
      • The make-or-buy decision from a strategic perspective: supply chain management
        • Integration versus sub-contracting
        • Traditional supply relationships
        • Strategic partnering
        • The implications for management accounting of strategic approaches to make or buy
      • Corporate unbundling: shared service centres and service outsourcing
        • The shared service centre model
      • Variable costs
      • Fixed costs
      • Should actual or budgeted costs be allocated?
        • Service outsourcing
  • Glossary
  • Bibliography
  • Index

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Vörumerki: McGrawHill
Vörunúmer: 9781526847164
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