Managerial Accounting: Creating Value in a Dynamic Business Environment

Chapter 1 The Changing Role of Managerial Accounting in a Dynamic Business EnvironmentChapter 2 Basic Cost Management Concepts and Accounting for Mass Customization OperationsChapter 3 Product Costing and Cost Accumulation in a Batch Production EnvironmentChapter 3 Appendix Activity-Based Costing: An IntroductionChapter 4 Process Costing and Hybrid Product-Costing SystemsChapter 5 Activity-Based Costing and ManagementChapter 5 Appendix Just-in-Time Inventory and Production ManagementChapter 6 Activity Analysis, Cost Behavior, and Cost EstimationChapter 6 Appendix Least-Squares Regression Using Microsoft ExcelChapter 7 Cost-Volume-Profit AnalysisChapter 7 Appendix Effect of Income TaxesChapter 8 Variable Costing and the Costs of Quality and SustainabilityChapter 9 Financial Planning and Analysis: The Master BudgetChapter 10 Standard Costing and Analysis of Direct CostsChapter 10 Appendix Use of Standard Costs for Product CostingChapter 11 Flexible Budgeting and Analysis of Overhead CostsChapter 11 Appendix A Standard Costs and Product CostingChapter 11 Appendix B Sales VariancesChapter 12 Responsibility Accounting, Operational Performance Measures, and the Balanced ScorecardChapter 13 Investment Centers and Transfer PricingChapter 14 Decision Making: Relevant Costs and BenefitsChapter 14 Appendix Linear ProgrammingChapter 15 Target Costing and Cost Analysis for Pricing DecisionsChapter 16 Capital Expenditure DecisionsChapter 16 Appendix A Future Value and Present Value TablesChapter 16 Appendix B Impact of InflationChapter 17 Allocation of Support Activity Costs and Joint CostsChapter 17 Appendix Reciprocal-Services MethodAppendix I The Sarbanes-Oxley Act, Internal Controls, and Management AccountingAppendix II Compound Interest and the Concept of Present ValueAppendix III Inventory Management