Introduction to Management Accounting: Chapters 1-15For courses in Introduction to Management Accounting.
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Page 10
... PLANNING Increase profitability through product growth and improved marketing . CONTROLLING Actions • Expand number ... planning and control . Planning determines action , action generates feedback , and feedback influences further ...
... PLANNING Increase profitability through product growth and improved marketing . CONTROLLING Actions • Expand number ... planning and control . Planning determines action , action generates feedback , and feedback influences further ...
Page 271
... PLANNING Budgeting forces managers to think ahead - to anticipate and prepare for changing con- ditions . The budgeting process makes planning an explicit management responsibility . Too often , managers operate on a day - to - day ...
... PLANNING Budgeting forces managers to think ahead - to anticipate and prepare for changing con- ditions . The budgeting process makes planning an explicit management responsibility . Too often , managers operate on a day - to - day ...
Page 285
... plans are revised as managers exchange views on various aspects of expected activities . Today , most large companies have developed financial planning models , mathematical models of the master budget that can react to any set of ...
... plans are revised as managers exchange views on various aspects of expected activities . Today , most large companies have developed financial planning models , mathematical models of the master budget that can react to any set of ...
Contents
BRIEF CONTENTS Preface | xix |
FOCUS ON DECISION MAKING PART ONE 1 Managerial Accounting the Business Organization | 11 |
Introduction to Cost Behavior and CostVolume | 40 |
Copyright | |
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Common terms and phrases
ABC system accounting system activity-based costing activity-based management actual additional analysis annual assets Assume average break-even point company's Compute contribution margin conversion costs cost behavior cost driver cost function cost objective costing system customers CVP analysis decisions department costs depreciation direct labor direct materials Division dollars effects employees equipment evaluate example Exhibit expected Explain factory overhead fixed costs fixed expenses flexible budget gross margin identify income statement income taxes increase inventory investment machine hours management accounting manufacturing costs master budget measures method million month operating income opportunity cost organization output patient-days performance planning predicted present value product costs profit purchase regression analysis Required Required revenue salaries Schedule selling and administrative selling price sold Suppose target costing tion total cost transfer price unit costs value chain variable costs variable expenses variances volume