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Managerial Accounting

Managerial Accounting

Dale Morse, Jerold Zimmerman

  1. Състояние
    Отлично
  2. Цена
    60,00 лв.
Поръчай
Налична в София - виртуален щанд "Астра"
  1. Категория
    Мениджмънт и човешки ресурси
  2. Издателство
    Irwin
  3. Град на издаване
    ---
  4. Година
    1997 г.
  5. Страници
    620
  6. Език
    Английски
  7. Наличност
    1 бр.
  8. Корици
    Твърди
  9. Ключови думи
    Managerial accounting, Dale Morse, Jerold Zimmerman
Ще платите само една доставка, ако поръчате още книги от същия виртуален щанд - "Астра".
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Contents
Chapter 1_

Organizations and Accounting 2

1.1 Management Accounting in a Changing Environment 4

Changing Technology 4

Global Competition 6

1.2 The Nature of Organizations 8

1.3 The Role of Managers 10

Making Planning Decisions 10

Control: Managing, Motivating, and Monitoring People 11

1.4 The Role of the Accounting System 12

Use of Accounting for Making Planning Decisions 13

Use of Accounting for Control 14

Use of Accounting by External Parties 14

1.5 Trade-Offs in Using the Accounting System for Multiple Purposes 16

Trade-Off between Making Planning Decisions and Control 16

Trade-Off between Making Planning Decisions and External Reporting 16 Trade-Offs between Control and External Reporting 17

1.6 Multiple Accounting Systems 18

1.7 The Evolution of Management Accounting: A Framework for Change 19 1.8 Types of Management Accountants 21

1.9 Ethics and Management Accounting 22

1.10 Summary 24

Chapter 2_

The Nature of Costs 30

2.1 Making Planning Decisions 32 Using Cost/Benefit Analysis 32
Opportunity Costs 35 Sunk Costs 38

2.2 Opportunity Costs and the Rate of Output 40

Opportunity Costs of Initiating Operations 40 Opportunity Costs of Normal Operations 40 Opportunity Costs of Exceeding Capacity 41 Graphical Analysis 41 Marginal and Average Costs 41

2.3 Approximations of Opportunity Costs 43 Fixed and Variable Costs 43

Historical Costs 45

2.4 The Benefit and Cost of Information 46

2.5 Summary 48

Chapter 3_

Cost Estimation 60

3.1 Estimating Costs for Planning Decisions 62

Planning Decisions Related to the Cost of Products and Services 62

Planning Decisions Related to the Cost of Activities or Processes 67 Planning Decisions Related to the Cost of Organizational Subunits 70

Planning Decisions Related to the Cost of Customers 71

Planning Decisions Related to Suppliers 72 Planning Decisions Related to Costs Associated with Periods 74

3.2 Estimating Costs through Tracing: Direct and Indirect Costs 75

3.3 Estimating Costs through the Identification of Variable and Fixed Costs 78 Estimating Variable and Fixed Costs through Account Classification 79
Visually Fitting Historic Cost Data 82

3.4 A Framework of Costs for Planning Purposes 85

3.5 Summary 86

Appendix: Using Regression to Estimate Fixed and Variable Costs 87

Chapter A_

Estimating Product Costs and Activity-Based Costing

4.1 Product Life Cycle and Product Costs

4.2 Estimating Direct Product Costs 106

4.3 The Nature of Indirect Product Costs

Unit-, Batch-, Product-, and Facility-Level Costs 109

4.4 Using Cost Drivers to Trace Indirect Costs to Products 111

Tracing Indirect Product Costs Using a Single Cost Driver 111

Problems with Using a Single Cost Driver to Trace Indirect Costs 115

4.5 Activity-Based Costing (ABC) 117

4.6 Summary 122
Theory of Constraints 156

5.5 Summary 159

Appendix: Achieving a Specified After-Tax Profit 160

Chapter 6_

Controlling Organizations 170

6.1 Control within an Organization 172

6.2 Knowledge and Decision Making within an Organization 173

6.3 Motivating Individuals toward the Goals of an Organization 176

Self-Interested Behavior 177

Monitoring Costs 177

Performance Measurement 178

Rewarding Performance through Contracts 181

6.4 Organizational Structure and the Framework for Change Revisited 182

6.5 Separating Planning Decision Process from Decision Control 184

Steps of a Decision Process 185

Examples of Internal Control Systems 186

6.6 Summary 188
100

102

108
XIV
Contents
Chapter 5_

Product Planning Decisions 134

5.1 Pricing Decisions 136 Pricing to Maximize Value 136 Cost-Based Pricing 138

Cost as a Lower Boundary for Price 140

5.2 Cost-Volume-Profit Analysis 142 Break-Even Analysis 144 Achieving a Specified Profit 146 Graph of CVP Analysis 147 Problems with CVP Analysis 148

5.3 Product Mix Decisions 149 Decision to Add a Product or Service 150 Decision to Drop a Product or Service 151 Decision to Make or Buy a Product

or Service 152

Decision to Process a Service or Product Further 153

Decision to Promote'a Product or Service 154

5.4 Product Mix Decisions with Constraints 155

Product Mix Decisions with a Single Constraint 155
Chapter 7_

Role of Accounting within Decentralized Organizations 196

7.1 Controllability Principle 198

7.2 Responsibility Centers and Performance Measures 200

Cost Centers 200

Profit Centers 202

Investment Centers 204

Identifying Responsibility Centers 212

7.3 Transfer Pricing 212

Existence of a Competitive Market for the Intermediate Product or Service 216 No Competitive Market Exists for the Intermediate Product or Service 218

Choosing Transfer Prices: Control and Making Planning Decisions 220

7.4 Summary 223

CftAPTER 8_

Budgets and Budgeting 238

8.1 The Purpose of Budgets 240

Budgeting for Planning Decisions 240
Budgeting for Control 241 y

Conflict between Planning and Control 243 How Budgeting Helps Resolve Organizational Problems 245 Short-Run versus Long-Run Budgets 245 Line-Item Budgets 246 Budget Lapsing 247 Static versus Flexible Budgets 249 Incremental versus Zero-Base Budgets 251

8.4 Comprehensive Master Budget Illustration 252

Description of the Firm: NaturApples 253

Overview of the Budgeting Process 253

Sales Budget 255

Production Budget 256

Selling and Administration Budget 257

Capital Investment Budget 258

Financial Budget 258

Budgeted Financial Statements 259

8.5 Summary 265 Appendix: Monthly Cash Flow Estimates and Spreadsheets 266

Chapter 9_

Cost Allocations 286

9.1 Allocating Indirect Costs 288

9.2 Reasons for Allocating Indirect Costs 289 Satisfying External Requirements 290

Cost Allocation for Planning Purposes 294 Cost Allocation for Control Reasons 296

9.3 Basic Steps of Cost Allocation 299

Defining the Cost Objects 299

Accumulating the Indirect Costs in Cost Pools 300

Choosing an Allocation Base 301

Estimating an Application Rate 303

Distributing Indirect Costs Based on Usage of the Allocation Base 307

9.4 Segment Reporting 308

9.5 Summary 310 Appendix: Allocating Costs of Service Department with Interactions 312

Chapter IQ_

Traditional Absorption Cost Systems 338

10.1 Absorption Costing in Organizations 340
10.2 Job-Order Costing 341

10.3 Cost Flows through the Accounts 345

10.4 Allocating Overhead to Jobs 348

Over- and Underabsorbed Overhead 349

Why Worry about Over- and Underabsorbed Overhead? 351

Accounting for Over- and Underabsorbed Overhead 352

Multiple Allocation Bases 354 Allocation of Overhead by Departments 357

10.5 Process Costing 359

10.6 Summary 362

Appendix: Cost of Goods Manufactured and the Cost of Goods Sold and Alternative Cost Flow Methods for Inventory 364

Chapter 11_

Problems with Absorption Cost Systems and Possible Solutions 384

11.1 Criticisms of Absorption Cost Systems 386

Incentive to Overproduce 386

Underuse of Allocation Base Used to Allocate Fixed Costs 389

Misleading Product Costs 390

Alternatives to Traditional Absorption Costing Systems 391

11.2 Allocating Overhead Based on Practical Capacity 392

11.3 Variable Costing 395

11.4 Activity-Based Costing/Activity-Based Management 398

Planning Decisions through Activity-Based Management 399

Control Decisions through Activity-Based Management 401

Acceptance of ABC 403

11.5 Joint Costs 406

11.6 Summary 410 Appendix: Allocating Joint Costs 411

Chapter 12_

Management Accounting in a Changing Environment 434

12.1 An Integrative Framework for Change and Management Accounting 436

Environmental and Competitive Forces Affecting Organizations 436

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