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Introduction to management accounting, Chapters 1-15

Author: Charles T Horngren; Gary L Sundem; William O Stratton
Publisher: Upper Saddle River, NJ : Prentice Hall, ©2002.
Series: Charles T. Horngren series in accounting.
Edition/Format:   Print book : English : 12th edView all editions and formats
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Document Type: Book
All Authors / Contributors: Charles T Horngren; Gary L Sundem; William O Stratton
ISBN: 0130323721 9780130323729
OCLC Number: 61117901
Notes: Includes index.
Description: xxiii, 636, A6, B8, G9, I11, P1 pages : illustrations ; 29 cm.
Contents: I. FOCUS ON DECISION MAKING. 1. Managerial Accounting & the Business Organization. Chapter Opener: Cisco Systems. Accounting and Decision Making. Effects of Government Regulation. Management Accounting in Service and Nonprofit Organizations. Cost-Benefit and Behavioral Considerations. The Management Process and Accounting. Illustration of Budgets and Performance Reports. Planning and Control for Product Life Cycles and the Value Chain. Accounting's Position in the Organization. Career Opportunities in Management Accounting. Adaptation to Change. Just-in-Time Philosophy and Computer-Integrated Manufacturing. Importance of Ethical Conduct. Highlights to Remember. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.2. Introduction to Cost Behavior and Cost-Volume Relationships. Chapter Opener: Boeing. Activities, Costs, and Cost Drivers. Comparison of Variable and Fixed Costs. Cost-Volume-Profit Analysis. Additional Uses of Cost-Volume Analysis. Nonprofit Application. Highlights to Remember. Appendix 2A: Sales-Mix Analysis. Appendix 2B: Impact of Income Taxes. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.3. Measurement of Cost Behavior. Chapter Opener: America West. Cost Drivers and Cost Behavior. Management Influence on Cost Behavior. Cost Functions. Methods of Measuring Cost Functions. Highlights to Remember. Appendix 3: Use and Interpretation of Least-Squares Regression. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.4. Cost Management Systems and Activity-Based Costing. Chapter Opener: AT&T. Cost Management Systems. Different Costs for Different Decisions. Activity-Based Costing. Illustration of Activity-Based Costing. Activity-Based Management. Highlights to Remember. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.5. Relevant Information and Decision Making: Marketing Decisions. Chapter Opener: Grand Canyon Railway. The Concept of Relevance. The Special Sales Order. Deletion or Addition of Products, Services, or Departments. Optimal Use of Limited Resources. Pricing Decisions. General Influences on Pricing in Practice. Role of Costs in Pricing Decisions. Target Costing. Highlights to Remember. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.6. Relevant Information and Decision Making: Production Decisions. Chapter Opener: Nantucket Nectars. Opportunity, Outlay, and Differential Costs. Make-or-Buy Decisions. Joint Product Costs. Irrelevance of Past Costs. Irrelevance of Future Costs That Will Not Differ. Beware of Unit Costs. Conflicts Between Decision Making and Performance Evaluation. How Income Statements Influence Decision Making. Highlights to Remember. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.II. ACCOUNTING FOR PLANNING AND CONTROL. 7. The Master Budget. Chapter Opener: The Ritz-Canton. Budgets and the Organization. Preparing the Master Budget. Difficulties of Sales Forecasting. Getting Employees to Accept the Budget. Financial Planning Models. Highlights to Remember. Appendix 7: Use of Spreadsheets for Budgeting. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.8. Flexible Budgets and Variance Analysis. Chapter Opener: McDonald's. Flexible Budgets: Bridge Between Static Budgets and Actual Results. Isolating the Causes of Variances. Flexible-Budget Variances in Detail. Overhead Variances. General Approach. Highlights to Remember. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.9. Management Control Systems and Responsibility Accounting. Chapter Opener: Foundation Health Systems. Management Control Systems. Designing Management Control Systems. Controllability and Measurement of Financial Performance. Nonfinancial Measures of Performance. Management Control Systems in Service, Government, and Nonprofit Organizations. Future of Management Control Systems. Highlights to Remember. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.10. Management Control in Decentralized Organizations. Chapter Opener: Nike. Centralization Versus Decentralization. Transfer Pricing. Performance Measures and Management Control. Measures of Profitability. ROI or Residual Income? A Closer Look at Invested Capital. Keys to Successful Management Control Systems. Highlights to Remember. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.III. CAPITAL BUDGETING. 11. Capital Budgeting. Chapter Opener: Deer Valley Lodge. Capital Budgeting for Programs or Projects. Discounted-Cash-Flow Models. Sensitivity Analysis and Risk Assessment in DCF Models. The NPV Comparison of Two Projects. Income Taxes and Capital Budgeting. Confusion About Depreciation. Capital Budgeting and Inflation. Other Models for Analyzing Long-Range Decisions. Performance Evaluation. Highlights to Remember. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.IV. PRODUCT COSTING. 12. Cost Allocation. Chapter Opener: Dell Computer Corporation. Cost Allocation in General. Allocation of Service Department Costs. Allocation of Costs to Final Cost Objects. Activity-Based-Costing (ABC) Approach. Allocation of Joint Costs and By-Product Costs. Highlights to Remember. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.13. Job-Costing Systems. Chapter Opener: Dell Computer Corporation. Distinction Between Job Costing and Process Costing. Illustration of Job Costing. Accounting for Factory Overhead. Illustration of Overhead Application. Problems of Overhead Application. Activity-Based Costing/Management in a Job-Costing Environment. Product Costing in Service and Nonprofit Organizations. Highlights to Remember. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.14. Process-Costing Systems. Chapter Opener: Nally and Gibson Georgetown, Inc. Process Costing Basics. Application of Process Costing. Physical Units and Equivalent Units (Steps 1 and 2). Calculation of Product Costs (Steps 3 to 5). Effects of Beginning Inventories. Weighted-Average Method. First-In, First-Out Method. Process Costing in a JIT System: Backflush Costing. Highlights to Remember. Appendix 14: Hybrid Systems-Operation Costing. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.15. Overhead Application: Variable and Absorption Costing. Chapter Opener: L.A. Darling Company. Variable Versus Absorption Costing. Fixed Overhead and Absorption Costs of Product. Effect of Other Variances. Highlights to Remember. Appendix 15: Comparisons of Production-Volume Variance with Other Variances. Accounting Vocabulary. Fundamental Assignment Material. Additional Assignment Material.
Series Title: Charles T. Horngren series in accounting.
Responsibility: Charles T. Horngren, Gary L. Sundem, William O. Stratton.

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