Managerial Accounting: Concepts for Planning, Control, Decision Making |
Contents
Managerial AccountingA Perspective | 3 |
The Managers Need for Information | 12 |
International Competition and Managerial Accounting | 18 |
Copyright | |
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Common terms and phrases
absorption costing accounts receivable activity centers activity-based costing actual allocated amount analysis assets Assume automated basis cash flows cash inflows chapter company's Compute contribution margin costing system December 31 decision depreciation direct labor cost direct labor-hours direct materials Division dollar efficiency variance equipment equivalent units Exhibit Explain factory FIFO fixed costs fixed expenses fixed overhead costs flexible budget income statement increase incurred indirect investment job-order costing machine machine-hours managerial accounting manufacturing overhead cost method month net income Net operating income net present value operating operating leverage organization percent period predetermined overhead rate Prepare present value product costs product line profit purchase rate of return ratio raw materials Required salaries segment selling and administrative service department sold standard cost stockholders sunk cost suppliers T-accounts Total cost transfer price unit costs unit of product variable costs variable expenses variable overhead