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• Cover
• A Note to Students…
• About the Author
• What’s New?
• Preface
• WileyPLUS Resources
• Acknowledgments
• CHAPTER 1: Managerial Accounting in the Information Age
• Goal of Managerial Accounting
• Cost Terms Used in Discussing Planning, Control, and Decision Making
• Two Key Ideas in Managerial Accounting
• The Information Age and Managerial Accounting
• Ethical Considerations in Managerial Decision Making
• The Controller as the Top Management Accountant
• Chapter Review
• End-of-Chapter Homework
• APPENDIX: IMA Statement of Ethical Professional Practice
• CHAPTER 2: Job-Order Costing for Manufacturing and Service Companies
• Cost Classifications for Manufacturing Firms
• Product Cost Information in Financial Reporting and Decision Making
• Balance Sheet Presentation of Product Costs
• Flow of Product Costs in Accounts
• Income Statement Presentation of Product Costs
• Types of Costing Systems
• Overview of Job Costs and Financial Statement Accounts
• Job-Order Costing System
• Eastlake Revisited: Using Job Cost Information
• Relation Between the Costs of Jobs and the Flow of Costs in Work in Process, Finished Goods, and Cost of Goods Sold
• Allocating Overhead to Jobs: A Closer Look
• Predetermined Overhead Rates
• Job-Order Costing for Service Companies
• Modern Manufacturing Practices and Product Costing Systems
• Chapter Review
• End-of-Chapter Homework
• CHAPTER 3: Process Costing
• Difference between Job-Order and Process Costing Systems
• Product and Cost Flows
• Calculating Unit Cost
• Calculating and Applying Cost per Equivalent Unit: Mixing Department Example
• Production Cost Report
• Basic Steps in Process Costing: A Summary
• Kent Chemical Revisited: Answering Stacy’s Question
• Dealing with Transferred-in Cost: Packaging Department Example
• Process Costing and Incremental Analysis
• “You Get What You Measure!” and Manufacturing Processes
• Chapter Review
• End-of-Chapter Homework
• CHAPTER 4: Cost-Volume-Profit Analysis
• Common Cost Behavior Patterns
• Cost Estimation Methods
• Cost-Volume-Profit Analysis
• Multiproduct Analysis
• Assumptions in CVP Analysis
• Codeconnect Example Revisited: Answering Mary’s Questions
• Operating Leverage
• Constraints
• Chapter Review
• End-of-Chapter Homework
• APPENDIX: Using Regression in Microsoft Excel to Estimate Fixed and Variable Costs
• CHAPTER 5: Variable Costing
• Full (Absorption) and Variable Costing
• Effects of Production on Income for Full Versus Variable Costing: The Clausentube Example
• Benefits of Variable Costing for Internal Reporting
• Variable Costing Limits Management of Earnings via Production Volume
• Chapter Review
• End-of-Chapter Homework
• CHAPTER 6: Cost Allocation and Activity-Based Costing
• Purposes of Cost Allocation
• Process of Cost Allocation
• Allocating Service Department Costs
• Problems with Cost Allocation
• Activity-Based Costing
• Activity-Based Management
• Remember—You Get What You Measure!
• Chapter Review
• End-of-Chapter Homework
• APPENDIX: Activity-Based Management
• CHAPTER 7: The Use of Cost Information in Management Decision Making
• Incremental Analysis
• Analysis of Decisions Faced by Managers
• Decisions Involving Joint Costs
• Qualitative Considerations in Decision Analysis
• Chapter Review
• End-of-Chapter Homework
• APPENDIX: The Theory of Constraints
• CHAPTER 8: Pricing Decisions, Customer Profitability Analysis, and Activity-Based Pricing
• The Profit-Maximizing Price
• Pricing Special Orders
• Cost-Plus Pricing
• Target Costing
• Analyzing Customer Profitability: Revisiting the Priced Right Office Supplies Case
• Customer Profitability and Performance Measures
• Activity-Based Pricing
• Chapter Review
• End-of-Chapter Homework
• CHAPTER 9: Capital Budgeting and Other Long-Run Decisions
• Capital Budgeting Decisions
• Evaluating Investment Opportunities: Time Value of Money Approaches
• Considering “Soft” Benefits in Investment Decisions
• Estimating the Required Rate of Return
• Additional Cash Flow Considerations
• Other Long-Run Decisions
• Simplified Approaches to Capital Budgeting
• Conflict between Performance Evaluation and Capital Budgeting
• Wilson Air Example Revisited
• Chapter Review
• End-of-Chapter Homework
• APPENDIX A: Using Microsoft Excel to Calculate NPV and IRR
• APPENDIX B
• CHAPTER 10: Budgetary Planning and Control
• Use of Budgets in Planning and Control
• Developing the Budget
• The Master Budget
• Use of Computers in the Budget Planning Process
• Budgetary Control
• Investigating Budget Variances
• Conflict in Planning and Control Uses of Budgets
• Evaluation, Measurement, and Management Behavior
• The Preston Joystick Case Revisited
• Chapter Review
• End-of-Chapter Homework
• CHAPTER 11: Standard Costs and Variance Analysis
• Standard Costs
• A General Approach to Variance Analysis
• Material Variances
• Direct Labor Variances
• Overhead Variances
• Test Your Knowledge: Comprehensive Example
• Investigation of Standard Cost Variances
• Responsibility Accounting and Variances
• Chapter Review
• End-of-Chapter Homework
• APPENDIX: Recording Standard Costs in Accounts
• CHAPTER 12: Decentralization and Performance Evaluation
• Why Firms Decentralize
• Why Companies Evaluate the Performance of Subunits and Subunit Managers
• Cost Centers, Profit Centers, and Investment Centers
• Evaluating Investment Centers with ROI
• Evaluation Using Economic Value Added (EVA)
• Using a Balanced Scorecard to Evaluate Performance
• Developing a Strategy Map for a Balanced Scorecard
• Keys to a Successful Balanced Scorecard: Targets, Initiatives, Responsibility, Funding, Top Management Support
• Chapter Review
• End-of-Chapter Homework
• APPENDIX: Transfer Pricing
• CHAPTER 13: Statement of Cash Flows
• Need for a Statement of Cash Flows
• Types of Business Activities and the Classification of Cash Flows
• The Statement of Cash Flows Prepared Using the Direct Method
• Preparing the Statement of Cash Flows Using the Indirect Method
• Interpreting Information in the Statement of Cash Flows: The Situation at Ravira Restaurant Supply
• Chapter Review
• End-of-Chapter Homework
• CHAPTER 14: Analyzing Financial Statements: A Managerial Perspective
• Why Managers Analyze Financial Statements
• Horizontal and Vertical Analyses
• Earnings Management and the Need to Compare Earnings and Cash-Flow Information
• Other Sources of Information on Financial Performance
• Ratio Analysis
• A Managerial Perspective on the Analysis of Hgw’s Financial Statements
• Summary of Analyses
• Chapter Review
• End-of-Chapter Homework
• Glossary
• Index
• End User License Agreement