Cornerstones of Managerial Accounting

Maryanne M. Mowen · Don R. Hansen · Dan L. Heitger

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

Abstract

1. Introduction to Managerial Accounting. 2. Basic Managerial Accounting Concepts. 3. Cost Behavior. 4. Cost-Volume-Profit Analysis: A Managerial Planning Tool. 5. Job-Order Costing. 6. Process Costing. 7. Activity-Based Costing and Management. 8. Absorption and Variable Costing, and Inventory Management. 9. Profit Planning. 10. Standard Costing: A Managerial Control Tool. 11. Flexible Budgets and Overhead Analysis. 12. Performance Evaluation and Decentralization. 13. Short-Run Decision-Making: Relevant Costing. 14. Capital Investment Decisions. 15. Statement of Cash Flows. 16. Financial Statement Analysis.

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