Introduction to Management Accounting: A User Perspective
The authors present accounting information in a broader business context -- emphasizing what accounting information is, why it is important, and how it is used to make strategic economic decisions -- but still include traditional debit/credit information as optional coverage. Discussions include Management Accounting: It's Environment and Future; Classifying Costs; Determining Costs of Products; Cost Behavior; Business Decisions Using Cost Behavior; Making Decisions Using Relevant Information; The Capital Budget: Evaluating Capital Expenditures; The Operating Budget; Standard Costing; and Evaluating Performance.
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Classifying Costs M19
Determining Costs of Products
WorkInProcess Inventory M92 Cost of Completed Units M92
17 other sections not shown
accounting information accounting rate activity-based costing Administrative Expense amount break-even point capital budgeting capital projects cash flows chapter common fixed costs company's contribution income statement contribution margin ratio cost behavior cost of capital cost per unit CVP analysis CVP formula December 31 decision Depreciation direct labor cost direct labor efficiency direct labor hours direct labor rate direct material price direct material quantity Direct Material Variances Discussion Question employees Ended December equipment estimated evaluate factory finished goods inventory finished units fixed manufacturing overhead following information goals investment labor efficiency standard machine management accounting Manufacturing Company manufacturing overhead cost Marcy's merchandise number of units operating budget percent performance Prepare a contribution present value product cost qualitative factors rate of return relevant cost sales budget sales dollars selling price sold standard costing sunk cost total fixed cost Tree Top units of product variable cost variable manufacturing overhead variance in dollars