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Management Accounting The Cornerstone of Business Decisions

by: Mowen, Maryanne M.; Hansen, Don R.

Management Accounting The Cornerstone of Business Decisions

by: Mowen, Maryanne M.; Hansen, Don R.

ISBN 13:
9780324187540
ISBN 10:
0324187548
Format: Hardcover
Copyright: 01/26/2005
Publisher: South-Western College Pub
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Summary

In Cornerstone, traditional coverage meets well developed pedagogy (cornerstones) and real world connection through the use of a REAL feature company (Kicker Car Speakers) providing students with a solid foundation for making business decisions or moving on to the next accounting course. In addition, Personal Trainer 3.0, the preeminent interactive aid for developing the fundamental skills of Managerial Accounting, will accompany the text.

Introduction to Management Accounting

(24)

The Meaning of Management Accounting

(2)

Information Needs of Managers and Other Users

(1)

Management Accounting and Financial Accounting

(2)

Current Focus of Management Accounting

(4)

New Methods of Costing Products and Services

(1)

Customer Orientation

(1)

Cross-Functional Perspective

(1)

Total Quality Management

(1)

Time Is a Competitive Element

(1)

Efficiency

(1)

The Role of the Management Accountant

(1)

Management Accounting and Ethical Conduct

(2)

Ethical Behavior

(1)

Company Codes of Ethical Conduct

(1)

Certification

(11)

The CMA

(1)

The CPA

(1)

The CIA

(9)

Basic Management Accounting Concepts

(38)

The Meaning and Uses of Cost

(4)

Cost

(1)

Accumulating and Assigning Costs

(1)

Cost Objects

(1)

Assigning Costs to Cost Objects

(3)

Product and Service Costs

(6)

Determining Product Cost

(3)

How to Calculate Product Cost in Total and Per Unit

(1)

How to Calculate Prime Cost and Conversion Cost in Total and Per Unit

(1)

Period Costs

(1)

Preparing Income Statements

(26)

Cost of Goods Manufactured

(1)

How to Calculate the Direct Materials Used in Production

(1)

How to Calculate Cost of Goods Manufactured

(1)

How to Calculate Cost of Goods Sold

(1)

Income Statement: Manufacturing Firm

(1)

How to Prepare an Income Statement for a Manufacturing Firm

(1)

How to Calculate the percentage of Sales Revenue for Each Line on the Income Statement

(1)

Income Statement: Service Organization

(1)

How to Prepare an Income Statement for a Service Organization

(21)

Cost Behavior

(46)

Basics of Cost Behavior

(5)

Measures of Output and the Relevant Range

(1)

Fixed Costs

(3)

Variable Costs

(1)

The Reasonableness of Straight-Line Cost Relationships

(1)

Mixed Costs and Step Costs

(4)

Mixed Costs

(1)

Step-Cost Behavior

(2)

Accounting Records and Mixed Costs

(1)

Need for Cost Separation

(1)

Methods for Separating Mixed Costs Into Fixed and Variable Components

(15)

How to Create and Use a Cost Formula

(1)

The High-Low Method

(1)

How to Use the High-Low Method to Calculate Fixed Cost and the Variable Rate and to Construct a Cost Formula

(1)

How to Use the High-Low Method to Calculate Predicted Total Variable Cost and Total Cost for Budgeted Output

(1)

How to Use the High-Low Method to Calculate Predicted Total Variable Cost and Total Cost for a Time Period that Differs from the Data Period

(1)

Scattergraph Method

(4)

The Method of Least Squares

(2)

How to Use the Regression Method to Calculate Fixed Cost and the Variable Rate and to Construct a Cost Formula and to Determine Budgeted Cost

(1)

Managerial Judgment

(4)

Appendix

(20)

Using the Regression Programs

(1)

Goodness of Fit

(19)

Cost-Volume-Profit Analysis: A Managerial Planning Tool

110

(44)

Break-Even Point in Units and in Sales Dollars

112

(7)

Using Operating Income in CVP Analysis

112

(1)

How to Prepare a Contribution Margin Income Statement

113

(1)

Break-Even Point in Units

114

(2)

How to Solve for the Break-Even Point in Units

116

(1)

Break-Even Point in Sales Dollars

117

(1)

How to Calculate the Variable Cost Ratio and the Contribution Margin Ratio

117

(2)

How to Solve for the Break-Even Point in Sales Dollars

119

(1)

Units and Sales Dollars Needed to Achieve a Target Income

119

(3)

Units to Be Sold to Achieve a Target Income

119

(1)

How to Solve for the Number of Units to Be Sold to Earn a Target Operating Income

120

(1)

Sales Revenue to Achieve a Target Income

121

(1)

How to Solve for the Sales Needed to Earn a Target Operating Income

121

(1)

Graphs of CVP Relationships

122

(4)

The Profit-Volume Graph

122

(1)

The Cost-Volume-Profit Graph

123

(2)

Assumptions of Cost-Volume-Profit Analysis

125

(1)

Multiple-Product Analysis

126

(4)

Break-Even Point in Units

126

(2)

How to Calculate the Break-Even Units for a Multiple-Product Firm

128

(1)

Break-Even Point in Sales Dollars

129

(1)

How to Calculate the Break-Even Sales Dollars for a Multiple-Product Firm

129

(1)

CVP Analysis and Risk and Uncertainty

130

(24)

Introducing Risk and Uncertainty

132

(1)

How to Compute the Margin of Safety

133

(2)

How to Compute the Degree of Operating Leverage

135

(1)

How to Compute the Impact of Increased Sales on Operating Income Using the Degree of Operating Leverage

136

(1)

Sensitivity Analysis and CVP

137

(17)

Job-Order Costing

154

(46)

Characteristics of the Job-Order Environment

156

(2)

Job-Order Production and Costing

156

(1)

Process Production and Costing

156

(1)

Production Costs in Job-Order Costing

157

(1)

Normal Costing and Overhead Application

158

(8)

Actual Costing versus Normal Costing

158

(1)

Importance of Unit Costs to Manufacturing Firms

159

(1)

Importance of Unit Costs to Service Firms

159

(1)

Normal Costing and Estimating Overhead

160

(1)

Applying Overhead to Production

160

(1)

How to Calculate the Predetermined Overhead Rate and Apply Overhead to Production

161

(1)

Reconciling Applied Overhead with Actual Overhead

161

(1)

How to Reconcile Actual Overhead with Applied Overhead

162

(1)

Departmental Overhead Rates

163

(1)

How to Calculate Predetermined Departmental Overhead Rates and Apply Overhead to Production

164

(1)

How to Convert Departmental Data to Plantwide Data to Calculate the Overhead Rate and Apply Overhead to Production

165

(1)

Unit Costs in the Job-Order System

165

(1)

Keeping Track of Job Costs with Source Documents

166

(3)

Job-Order Cost Sheet

166

(1)

Materials Requisitions

167

(1)

Job Time Tickets

168

(1)

Amazon no longer offers textbook rentals. We do!

Management Accounting The Cornerstone of Business Decisions

Management Accounting The Cornerstone of Business Decisions

9780324187540

0324187548

Summary

Table of Contents

Supplemental Materials

Write a Review

Amazon no longer offers textbook rentals. We do!

Management Accounting The Cornerstone of Business Decisions

Management Accounting The Cornerstone of Business Decisions

9780324187540

0324187548

Summary

Table of Contents

Supplemental Materials

Write a Review

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