Managerial Accounting: Concepts for Planning, Control, Decision Making |
Contents
Managerial AccountingA Perspective | 2 |
The managers need for information | 12 |
Key terms for review 20 Questions 21 Problems | 22 |
Copyright | |
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Common terms and phrases
absorption costing Accounts receivable activity actual administrative expenses amount analysis Assume basis cash flow statement cash flows cash inflow chapter common stockholders company's Compute contribution approach contribution margin cost per unit costing system Current liabilities decision depreciation direct costing direct labor cost direct labor-hours Direct materials dividends Division dollar earnings per share economic order quantity efficiency variance equipment factory FIFO firm fixed costs fixed expenses fixed overhead costs flexible budget income statement income taxes increase incurred investment machine machine-hours manager managerial accounting method month net income net present value operating organization percent period predetermined overhead rate Prepare present value producing departments product costs product line profit purchase quantity rate of return ratio raw materials Required revenue segment selling and administrative selling price service department costs sold standard cost T-accounts Total cost transfer price unit costs unit of product variable costs Variable overhead