Lýsing:
To be a successful manager, you need to understand how foundational managerial accounting concepts apply to the business world. Managerial Accounting , 7 th edition helps students make direct connections between the classroom and the boardroom by presenting robust cases and managers' comments on real company issues. Known for its "You Get What You Measure" framework, this edition presents an updated focus on building students' decision-making and critical thinking skills through incremental analysis and data analytics coverage.
Annað
- Höfundur: James Jiambalvo
- Útgáfa:7
- Útgáfudagur: 2019-09-30
- Hægt að prenta út 10 bls.
- Hægt að afrita 2 bls.
- Format:ePub
- ISBN 13: 9781119673224
- Print ISBN: 9781119668329
- ISBN 10: 1119673224
Efnisyfirlit
- Cover
- A Note to Students…
- About the Author
- What’s New?
- Preface
- WileyPLUS Resources
- Acknowledgments
- CHAPTER 1: Managerial Accounting in the Information Age
- Goal of Managerial Accounting
- Cost Terms Used in Discussing Planning, Control, and Decision Making
- Two Key Ideas in Managerial Accounting
- The Information Age and Managerial Accounting
- Ethical Considerations in Managerial Decision Making
- The Controller as the Top Management Accountant
- Chapter Review
- End-of-Chapter Homework
- APPENDIX: IMA Statement of Ethical Professional Practice
- CHAPTER 2: Job-Order Costing for Manufacturing and Service Companies
- Cost Classifications for Manufacturing Firms
- Product Cost Information in Financial Reporting and Decision Making
- Balance Sheet Presentation of Product Costs
- Flow of Product Costs in Accounts
- Income Statement Presentation of Product Costs
- Types of Costing Systems
- Overview of Job Costs and Financial Statement Accounts
- Job-Order Costing System
- Eastlake Revisited: Using Job Cost Information
- Relation Between the Costs of Jobs and the Flow of Costs in Work in Process, Finished Goods, and Cost of Goods Sold
- Allocating Overhead to Jobs: A Closer Look
- Predetermined Overhead Rates
- Job-Order Costing for Service Companies
- Modern Manufacturing Practices and Product Costing Systems
- Chapter Review
- End-of-Chapter Homework
- CHAPTER 3: Process Costing
- Difference between Job-Order and Process Costing Systems
- Product and Cost Flows
- Calculating Unit Cost
- Calculating and Applying Cost per Equivalent Unit: Mixing Department Example
- Production Cost Report
- Basic Steps in Process Costing: A Summary
- Kent Chemical Revisited: Answering Stacy’s Question
- Dealing with Transferred-in Cost: Packaging Department Example
- Process Costing and Incremental Analysis
- “You Get What You Measure!” and Manufacturing Processes
- Chapter Review
- End-of-Chapter Homework
- CHAPTER 4: Cost-Volume-Profit Analysis
- Common Cost Behavior Patterns
- Cost Estimation Methods
- Cost-Volume-Profit Analysis
- Multiproduct Analysis
- Assumptions in CVP Analysis
- Codeconnect Example Revisited: Answering Mary’s Questions
- Operating Leverage
- Constraints
- Chapter Review
- End-of-Chapter Homework
- APPENDIX: Using Regression in Microsoft Excel to Estimate Fixed and Variable Costs
- CHAPTER 5: Variable Costing
- Full (Absorption) and Variable Costing
- Effects of Production on Income for Full Versus Variable Costing: The Clausentube Example
- Benefits of Variable Costing for Internal Reporting
- Variable Costing Limits Management of Earnings via Production Volume
- Chapter Review
- End-of-Chapter Homework
- CHAPTER 6: Cost Allocation and Activity-Based Costing
- Purposes of Cost Allocation
- Process of Cost Allocation
- Allocating Service Department Costs
- Problems with Cost Allocation
- Activity-Based Costing
- Activity-Based Management
- Remember—You Get What You Measure!
- Chapter Review
- End-of-Chapter Homework
- APPENDIX: Activity-Based Management
- CHAPTER 7: The Use of Cost Information in Management Decision Making
- Incremental Analysis
- Analysis of Decisions Faced by Managers
- Decisions Involving Joint Costs
- Qualitative Considerations in Decision Analysis
- Chapter Review
- End-of-Chapter Homework
- APPENDIX: The Theory of Constraints
- CHAPTER 8: Pricing Decisions, Customer Profitability Analysis, and Activity-Based Pricing
- The Profit-Maximizing Price
- Pricing Special Orders
- Cost-Plus Pricing
- Target Costing
- Analyzing Customer Profitability: Revisiting the Priced Right Office Supplies Case
- Customer Profitability and Performance Measures
- Activity-Based Pricing
- Chapter Review
- End-of-Chapter Homework
- CHAPTER 9: Capital Budgeting and Other Long-Run Decisions
- Capital Budgeting Decisions
- Evaluating Investment Opportunities: Time Value of Money Approaches
- Considering “Soft” Benefits in Investment Decisions
- Estimating the Required Rate of Return
- Additional Cash Flow Considerations
- Other Long-Run Decisions
- Simplified Approaches to Capital Budgeting
- Conflict between Performance Evaluation and Capital Budgeting
- Wilson Air Example Revisited
- Chapter Review
- End-of-Chapter Homework
- APPENDIX A: Using Microsoft Excel to Calculate NPV and IRR
- APPENDIX B
- CHAPTER 10: Budgetary Planning and Control
- Use of Budgets in Planning and Control
- Developing the Budget
- The Master Budget
- Use of Computers in the Budget Planning Process
- Budgetary Control
- Investigating Budget Variances
- Conflict in Planning and Control Uses of Budgets
- Evaluation, Measurement, and Management Behavior
- The Preston Joystick Case Revisited
- Chapter Review
- End-of-Chapter Homework
- CHAPTER 11: Standard Costs and Variance Analysis
- Standard Costs
- A General Approach to Variance Analysis
- Material Variances
- Direct Labor Variances
- Overhead Variances
- Test Your Knowledge: Comprehensive Example
- Investigation of Standard Cost Variances
- Responsibility Accounting and Variances
- Chapter Review
- End-of-Chapter Homework
- APPENDIX: Recording Standard Costs in Accounts
- CHAPTER 12: Decentralization and Performance Evaluation
- Why Firms Decentralize
- Why Companies Evaluate the Performance of Subunits and Subunit Managers
- Cost Centers, Profit Centers, and Investment Centers
- Evaluating Investment Centers with ROI
- Evaluation Using Economic Value Added (EVA)
- Using a Balanced Scorecard to Evaluate Performance
- Developing a Strategy Map for a Balanced Scorecard
- Keys to a Successful Balanced Scorecard: Targets, Initiatives, Responsibility, Funding, Top Management Support
- Chapter Review
- End-of-Chapter Homework
- APPENDIX: Transfer Pricing
- CHAPTER 13: Statement of Cash Flows
- Need for a Statement of Cash Flows
- Types of Business Activities and the Classification of Cash Flows
- The Statement of Cash Flows Prepared Using the Direct Method
- Preparing the Statement of Cash Flows Using the Indirect Method
- Interpreting Information in the Statement of Cash Flows: The Situation at Ravira Restaurant Supply
- Chapter Review
- End-of-Chapter Homework
- CHAPTER 14: Analyzing Financial Statements: A Managerial Perspective
- Why Managers Analyze Financial Statements
- Horizontal and Vertical Analyses
- Earnings Management and the Need to Compare Earnings and Cash-Flow Information
- Other Sources of Information on Financial Performance
- Ratio Analysis
- A Managerial Perspective on the Analysis of Hgw’s Financial Statements
- Summary of Analyses
- Chapter Review
- End-of-Chapter Homework
- Glossary
- Index
- End User License Agreement
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- Gerð : 208
- Höfundur : 15410
- Útgáfuár : 2019
- Leyfi : 380