Management AccountingThis text is appropriate for one- or two-term, first and/or second year courses in Managerial or Cost Accounting at both the college and university level. The new edition of this best-selling text continues to emphasize a decision-making approach to prepare Canadian students to be managers of accounting information. It shows how accountants prepare information that is useful to managers, and demonstrates why managers in all types of organizations should have an understanding of the advantages and limitations of accounting. A strategic management theme running through the text allows students to relate management accounting decisions to a company's key success factors. |
Contents
MANAGEMENT ACCOUNTING AND MANAGEMENT DECISIONS | 1 |
JustinTime Philosophy and ComputerIntegrated Manufacturing | 22 |
COST BEHAVIOUR AND COSTVOLUME RELATIONSHIPS | 39 |
Copyright | |
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Common terms and phrases
absorption costing accounting system activity activity-based costing actual amortization analysis annual Assume average break-even point centre Compute contribution margin conversion costs cost allocation cost behaviour cost driver cost function cost objective costing system customers decisions department costs direct labour hours Direct materials division dollars effects employees equipment example Exhibit expected Explain factory overhead fixed costs fixed expenses fixed manufacturing fixed overhead flexible budget gross margin identify income statement income taxes increase inventory investment kilograms labour cost machine hours management accounting manufacturing costs manufacturing overhead master budget measures ment method month net present value operating income organization output overhead costs patient-days percent performance planning predicted present value product costs profit purchased rate of return regression regression analysis revenue salaries selling and administrative selling price service department sold total costs transfer price unit costs variable costs volume work-in-process