Managerial Accounting: Creating Value in a Dynamic Business Environment

Ronald W. Hilton

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Accounting and Organizational Management Accounting Theory and Financial Reporting Accounting Education and Careers

Abstract

Chapter 1: The Changing Role of Managerial Accounting in a Dynamic Business Environment Chapter 2: Basic Cost Management Concepts Chapter 3: Product Costing and Cost Accumulation in a Batch Production Environment Chapter 4: Process Costing and Hybrid Product-Costing Systems Chapter 5: Activity-Based Costing and Management Chapter 6: Activity Analysis, Cost Behavior, and Cost Estimation Chapter 6 Appendix: Least-Squares Regression Using Microsoft Excel Chapter 7: Cost-Volume-Profit Analysis Chapter 7 Appendix: Effect of Income Taxes Chapter 8: Variable Costing and the Costs of Quality and Sustainability Chapter 9: Financial Planning and Analysis: The Master Budget Chapter 10: Standard Costing and Analysis of Direct Costs Chapter 10 Appendix: Use of Standard Costs for Product Costing Chapter 11: Flexible Budgeting and Analysis of Overhead Costs Chapter 11 Appendix A: Standard Costs and Product Costing Chapter 11 Appendix B: Sales Variances Chapter 12: Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard Chapter 13: Investment Centers and Transfer Pricing Chapter 14: Decision Making: Relevant Costs and Benefits Chapter 14 Appendix: Linear Programming Chapter 15: Target Costing and Cost Analysis for Pricing Decisions Chapter 16: Capital Expenditure Decisions Chapter 16 Appendix A: Future Value and Present Value Tables Chapter 16 Appendix B: Impact of Inflation Chapter 17: Allocation of Support Activity Costs and Joint Costs Chapter 17 Appendix: Reciprocal-Services Method Appendix I: The Sarbanes-Oxley Act, Internal Controls, and Management Accounting Appendix II: Compound Interest and the Concept of Present Value Appendix III: Inventory Management References for In their Own Words Glossary Photo Credits Index of Companies and Organizations Index of Subjects

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