Accounting for Management Control: an Introduction |
Common terms and phrases
Accounts payable Accounts receivable allocation amortization amount analysis Assume balance sheet basis book value break-even point Capital stock cash flow Chapter common shares common stock computed consolidated contribution margin Corporate Annual Reports-Part cost behavior cost-volume-profit current assets current liabilities December 31 decisions Deferred depreciation direct labor direct material dollar sales earnings per share effects efficiency variance equipment equity example Exhibit factors Fifo financial statements fixed costs fixed expenses flexible budget funds historical cost income statement income taxes increase interest inventory Lifo machine manufacturing market value master budget method million month net income paid percent performance report planning and control plant assets preferred stock price level problem production profit purchased rate of return ratio rent retained earnings Retained income revenue salaries Schedule selling price sold standard stock dividend stockholders subsidiary techniques Total assets transactions Understanding Corporate Annual units variable costs variable overhead volume