Focuses on teaching students to use accounting information to
manage an organization. This title covers topics such as
activity-based costing, target costing, the value chain, customer
profitability analysis, and throughput costing. It also includes
traditional topics such as job-order costing, budgeting and
performance evaluation.
Chapter 1 The Changing Role of Managerial Accounting in a Dynamic Business Environment Chapter 2 Basic Cost Management Concepts and Accounting for Mass Customization Operations Chapter 3 Product Costing and Cost Accumulation in a Batch Production Environment Chapter 3 Appendix Activity-Based Costing: An Introduction Chapter 4 Process Costing and Hybrid Product-Costing Systems Chapter 5 Activity-Based Costing and Management Chapter 5 Appendix Just-in-Time Inventory and Production Management Chapter 6 Activity Analysis, Cost Behavior, and Cost Estimation Chapter 6 Appendix Least-Squares Regression Using Microsoft Excel Chapter 7 Cost-Volume-Profit Analysis Chapter 7 Appendix Effect of Income Taxes Chapter 8 Absorption and Variable Costing Chapter 9 Profit Planning and Activity-Based Budgeting Chapter 10 Standard Costing, Operational Performance Measures and the Balanced Scorecard Chapter 10 Appendix Use of Standard Costs for Product Costing Chapter 11 Flexible Budgeting and the Management of Overhead and Support Activity Costs Chapter 11 Appendix A Standard Costs and Product Costing Chapter 11 Appendix B Sales Variances Chapter 12 Responsibility Accounting, Quality Control and Environmental Cost Management Chapter 13 Investment Centers and Transfer Pricing Chapter 14 Decision Making: Relevant Costs and Benefits Chapter 14 Appendix Linear Programming Chapter 15 Target Costing and Cost Analysis for Pricing Decisions Chapter 16 Capital Expenditure Decisions Chapter 16 Appendix A Future Value and Present Value Tables Chapter 16 Appendix B Impact of Inflation Chapter 17 Allocation of Support Activity Costs and Joint Costs Chapter 17 Appendix Reciprocal-Services Method 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 Glossary Photo Credits Index of Companies and Organizations Index of Subjects
