Ebook: Managerial Accounting - Global Edition
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Chapter 1: The Changing Role of Managerial Accounting in a Dynamic Business Environment
Chapter 2: Basic Cost Management Concepts
Chapter 3: Product Costing and Cost Accumulation in a Batch Production Environment
Chapter 4: Process Costing and Hybrid Product-Costing Systems
Chapter 5: Activity-Based Costing and 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: Variable Costing and the Costs of Quality and Sustainability
Chapter 9: Financial Planning and Analysis: The Master Budget
Chapter 10: Standard Costing and Analysis of Direct Costs
Chapter 10 Appendix: Use of Standard Costs for Product Costing
Chapter 11: Flexible Budgeting and Analysis of Overhead Costs
Chapter 11 Appendix A: Standard Costs and Product Costing
Chapter 11 Appendix B: Sales Variances
Chapter 12: Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard
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
We are pleased to present this Global Edition, which has been developed specifically to acquaint students of business with the fundamental tools of managerial accounting and to promote their understanding of the dramatic ways in which business is changing. The emphasis is on teaching students to use accounting information to best manage an organization.
Each chapter is written around a realistic business or focus company that guides the reader through the topics of that chapter. There is significant coverage of contemporary topics such as activity-based costing, target costing, the value chain, customer profitability analysis, and throughput costing while also including traditional topics such as job-order costing, budgeting, and performance evaluation. Many of the real-world examples in the Management Accounting Practice boxes have been revised and updated to make them more current and several new examples have been added.
This Global Edition has been adapted to meet the needs of courses outside the United States and does not align with the instructor and student resources available with the U.S. edition.
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