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Managerial: Accounting

Book Description

Business professionals that need to gain a stronger understanding of key accounting concepts will appreciate this book's approach. It focuses on the core concepts framed within the context of one company, C & C Sports and its supply chain. Through this example, they'll learn fundamentals of how a business operates along with the type of decisions that managers must make on a daily basis. Focus On mini chapters incorporate streamlined, complete coverage of certain topics. Reinforcing examples and exercises are also included to enable business professionals to assess their level of understanding before progressing to more advanced discussions.

Table of Contents

  1. Cover Page
  2. Title Page
  3. Copyright
  4. Instructor Preface
    1. Distinguishing Features
    2. Sequential Topical Development
    3. Instructor Supplements
  5. Student Preface
    1. Distinguishing Features
    2. Sequential Topical Development
  6. Acknowledgments
  7. Author Biographies
  8. Dedication
  9. Brief Contents
  10. Contents
  11. 1: ACCOUNTING AS A TOOL FOR MANAGEMENT
    1. UNIT 1.1 What Is Managerial Accounting?
    2. UNIT 1.2 Different Strategies, Different Information
    3. UNIT 1.3 Ethical Considerations in Managerial Accounting
  12. Focus On: FOCUS ON C&C SPORTS
  13. 2: COST BEHAVIOR AND COST ESTIMATION
    1. UNIT 2.1 Cost Behavior Patterns
    2. UNIT 2.2 Cost Estimation
    3. UNIT 2.3 Contribution Margin Analysis
  14. 3: COST-VOLUME-PROFIT ANALYSIS AND PRICING DECISIONS
    1. UNIT 3.1 Breakeven Analysis
    2. UNIT 3.2 Cost-Volume-Profit Analysis
    3. UNIT 3.3 Multiproduct CVP Analysis
    4. UNIT 3.4 Pricing Decisions
  15. 4: PRODUCT COSTING FOR MANUFACTURING COMPANIES
    1. UNIT 4.1 Product and Period Costs
    2. UNIT 4.2 Product Cost Flows
    3. UNIT 4.3 Job Order Costing
    4. UNIT 4.4 Underapplied and Overapplied Manufacturing Overhead
  16. Focus On: PROCESS COSTING
  17. Focus On: VARIABLE AND ABSORPTION COSTING
  18. 5: PLANNING AND FORECASTING
    1. UNIT 5.1 Planning and the Budgeting Process
    2. UNIT 5.2 Performance Standards
    3. UNIT 5.3 Building the Master Budget: The Operating Budget
    4. UNIT 5.4 Building the Master Budget: The Cash Budget
    5. UNIT 5.5 Pro-Forma Financial Statements
  19. 6: PERFORMANCE EVALUATION: VARIANCE ANALYSIS
    1. UNIT 6.1 Flexible Budgets: A Performance Evaluation Tool
    2. UNIT 6.2 Variance Analysis: Direct Materials
    3. UNIT 6.3 Variance Analysis: Direct Labor
    4. UNIT 6.4 Variance Analysis: Overhead
  20. Focus On: STANDARD COSTING SYSTEMS
  21. 7: ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT
    1. UNIT 7.1 Activity-Based Costing
    2. UNIT 7.2 Developing Activity-Based Product Costs
    3. UNIT 7.3 Activity-Based Management
  22. Focus On: CUSTOMER PROFITABILITY
  23. 8: USING ACCOUNTING INFORMATION TO MAKE MANAGERIAL DECISIONS
    1. UNIT 8.1 Identifying Relevant Information
    2. UNIT 8.2 Special Order Pricing
    3. UNIT 8.3 Outsourcing
    4. UNIT 8.4 Allocating Constrained Resources
    5. UNIT 8.5 Keeping or Eliminating Operations
  24. 9: CAPITAL BUDGETING
    1. UNIT 9.1 Capital Budgeting Decisions
    2. UNIT 9.2 Time Value of Money
    3. UNIT 9.3 Discounted Cash Flow Techniques
    4. UNIT 9.4 Other Capital Budgeting Techniques
  25. 10: DECENTRALIZATION AND PERFORMANCE EVALUATION
    1. UNIT 10.1 Centralized versus Decentralized Organizations
    2. UNIT 10.2 Segment Evaluation
    3. UNIT 10.3 Return on Investment
    4. UNIT 10.4 Residual Income and EVA ®
  26. 11: PERFORMANCE EVALUATION REVISITED: A BALANCED APPROACH
    1. Unit 11.1 Performance Measures
    2. UNIT 11.2 The Balanced Scorecard
    3. UNIT 11.3 Benchmarking
  27. 12: FINANCIAL STATEMENT ANALYSIS
    1. UNIT 12.1 Horizontal Analysis of Financial Statements
    2. UNIT 12.2 Common-Size Financial Statements
    3. UNIT 12.3 Ratio Analysis
    4. UNIT 12.4 Industry Analysis
  28. 13: STATEMENT OF CASH FLOWS
    1. UNIT 13.1 Categorizing Cash Flows
    2. UNIT 13.2 Cash Flows Provided by Operating Activities: The Indirect Method
    3. UNIT 13.3 Cash Flows Provided by Investing and Financing Activities
    4. UNIT 13.4 Constructing and Interpreting the Statement of Cash Flows
  29. Glossary
  30. Photo Credits
  31. Company Index
  32. Subject Index