Managerial Accounting
John Wiley & Sons Inc (Verlag)
978-1-119-57766-9 (ISBN)
Praised for its decision-making framework, C&C Sports Continuing Case Story, and Data Analytics Cases, this new edition helps students develop a thorough understanding of how businesses make informed decisions and builds the skills required to be successful in tomorrow’s workplace.
Brief Contents iii
Author Biographies iv
Preface v
The Development Story xiii
Acknowledgments xvi
Dedication xvi
1 Accounting as a Tool for Management 1-1
Unit 1.1 What is Managerial Accounting? 1-2
Reality Check Checking out the new checkout 1-10
Unit 1.2 Different Strategies, Different Information 1-12
Reality Check What’s the price tag for a new strategy? 1-13
Reality Check When Just-In-Time Isn’t 1-16
Unit 1.3 Ethical Considerations in Managerial Accounting 1-18
Reality Check Blowing the whistle 1-23
Learning Objective Summary 1-24
Key Terms / Exercises / Problems / Cases / Endnotes
TF1 C&C Sports, Managerial Accounting Context TF1-1
Learning Objective Summary TF1-7
Endnotes
2 Cost Behavior and Cost Estimation 2-1
Unit 2.1 Cost Behavior Patterns 2-2
Data Analytics in Action 2-5
Reality Check If it looks like a variable cost . . . 2-7
Unit 2.2 Cost Estimation 2-10
Reality Check Making the relevant range irrelevant 2-15
Unit 2.3 Contribution Margin Analysis 2-17
Reality Check The contribution margin recipe 2-19
Learning Objective Summary 2-24
Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes
3 Cost–Volume–Profit Analysis and Pricing Decisions 3-1
Unit 3.1 Breakeven Analysis 3-3
Reality Check Who really uses breakeven analysis? 3-4
Unit 3.2 Cost–Volume–Profit Analysis 3-8
Data Analytics in Action 3-11
Reality Check Don’t let ghost restaurants scare you 3-13
Unit 3.3 Multiproduct CVP Analysis 3-16
Reality Check Mixing it up on a high flyer 3-17
Unit 3.4 Pricing Decisions 3-21
Reality Check Big data brings dynamic pricing strategies 3-24
Learning Objective Summary 3-26
Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes
4 Product Costs and Job Order Costing 4-1
Unit 4.1 Product and Period Costs 4-2
Data Analytics in Action 4-5
Reality Check Showing cost classifications in published financial statements 4-7
Unit 4.2 Product Cost Flows 4-9
Reality Check What’s satisfying your sweet tooth going to cost? 4-14
Unit 4.3 Job Order Costing 4-17
Reality Check Will robots win the direct labor battle? 4-22
Unit 4.4 Underapplied and Overapplied Manufacturing Overhead 4-25
Reality Check Missing the Overhead Mark 4-26
Learning Objective Summary 4-30
Key Terms / Exercises / Problems / Cases / Data Analytics Problem
TF2 Process Costing TF2-1
Data Analytics in Action TF2-5
Reality Check Costs in the oyster bed TF2-9
Learning Objective Summary TF2-13
Exercises / Problems / Cases / Endnotes
TF3 Variable and Absorption Costing TF3-1
Reality Check Variable costing, German style TF3-6
Learning Objective Summary TF3-10
Exercises / Problems / Cases
5 Planning and Forecasting in a Manufacturing Setting 5-1
Unit 5.1 Planning and the Budgeting Process 5-3
Reality Check Starting from Zero 5-6
Unit 5.2 Performance Standards 5-9
Reality Check The diamond standard 5-9
Unit 5.3 Building the Master Budget: The Operating Budget 5-15
Reality Check is there a crystal ball for forecasting sales? 5-17
Data Analytics in Action 5-24
Unit 5.4 Building the Master Budget: The Cash Budget 5-31
Reality Check Budgeting around the world 5-35
Unit 5.5 Pro-Forma Financial Statements 5-40
Reality Check How the pros use pro-formas 5-43
Learning Objective Summary 5-46
Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes
6 Performance Evaluation: Variance Analysis 6-1
Unit 6.1 Flexible Budgets: A Performance Evaluation Tool 6-3
Reality Check Who’s being flexible? 6-5
Data Analytics in Action 6-9
Unit 6.2 Variance Analysis: Direct Materials 6-14
Reality Check Going nuts over almonds 6-16
Reality Check A variance to remember 6-18
Unit 6.3 Variance Analysis: Direct Labor 6-21
Reality Check Labor efficiency strike out 6-24
Unit 6.4 Variance Analysis: Overhead 6-27
Learning Objective Summary 6-32
Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes
TF4 Standard Costing Systems TF4-1
Reality Check are standard costing systems headed for extinction? TF4-5
Learning Objective Summary TF4-12
Exercises / Problems / Endnotes
7 Activity-Based Costing and Activity-Based Management 7-1
Unit 7.1 Activity-Based Costing 7-3
Reality Check Making a package deal 7-6
Unit 7.2 Developing Activity-Based Product Costs 7-10
Reality Check ABC isn’t just for manufacturing 7-16
Unit 7.3 Activity-Based Management 7-20
Data Analytics in Action 7-22
Reality Check Working to add value 7-24
Learning Objective Summary 7-27
Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes
TF5 Customer Profitability TF5-1
Data Analytics in Action TF5-6
Reality Check All customers are not created equal TF5-7
Learning Objective Summary TF5-10
Exercises / Problems / Endnotes
8 Using Accounting Information to Make Managerial Decisions 8-1
Unit 8.1 Identifying Relevant Information 8-3
Reality Check How big is big data? 8-4
Unit 8.2 Special Order Pricing 8-9
Reality Check The dynamics of pricing 8-10
Unit 8.3 Outsourcing 8-14
Reality Check It’s time to shore up production 8-15
Unit 8.4 Allocating Constrained Resources 8-20
Data Analytics in Action 8-22
Reality Check Money doesn’t grow on trees 8-23
Unit 8.5 Keeping or Eliminating Operations 8-26
Reality Check Sometimes less is more 8-29
Learning Objective Summary 8-32
Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes
9 Capital Budgeting 9-1
Unit 9.1 Capital Budgeting Decisions 9-2
Reality Check How much capital are we talking about? 9-5
Unit 9.2 Time Value of Money 9-8
Reality Check If you build it, they will stay 9-13
Unit 9.3 Discounted Cash Flow Techniques 9-15
Reality Check Don’t discount the choice of a discount rate 9-17
Data Analytics in Action 9-22
Unit 9.4 Other Capital Budgeting Techniques 9-25
Reality Check So many choices, so little money 9-28
Learning Objective Summary 9-31
Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes
10 Decentralization and Performance Evaluation 10-1
Unit 10.1 Centralized versus Decentralized Organizations 10-2
Reality Check Taking center stage—or not 10-5
Unit 10.2 Segment Evaluation 10-8
Reality Check The whole isn’t always greater than the sum of its parts 10-9
Unit 10.3 Return on Investment 10-13
Data Analytics in Action 10-17
Reality Check Getting a healthy ROI 10-18
Unit 10.4 Residual Income and EVA® 10-20
Reality Check Finding value in compensation 10-24
Appendix Transfer Pricing 10-27
Reality Check The taxing transfer 10-28
Learning Objective Summary 10-33
Key Terms / Exercises / Problems / Cases / Data Analytics Problem / Endnotes
11 Performance Evaluation Revisited: A Balanced Approach 11-1
Unit 11.1 Performance Measures 11-2
Reality Check Batter up 11-5
Unit 11.2 The Balanced Scorecard 11-10
Data Analytics in Action 11-12
Reality Check Not your typical balanced scorecard 11-16
Unit 11.3 Benchmarking 11-20
Reality Check Benchmarking in health care 11-22
Appendix Measures of Meeting Delivery Expectations 11-23
Learning Objective Summary 11-28
Key Terms / Exercises / Problems / Cases / Data Analytics
Problems / Endnotes
12 Financial Statement Analysis 12-1
Unit 12.1 Horizontal Analysis of Financial Statements 12-2
Reality Check How to slice an apple 12-6
Unit 12.2 Common-Size Financial Statements 12-8
Reality Check Hospitals suffer from bad debts 12-11
Unit 12.3 Ratio Analysis 12-15
Reality Check Don’t cash in too quickly 12-19
Unit 12.4 Industry Analysis 12-28
Reality Check Growing strong farms 12-29
Learning Objective Summary 12-33
Key Terms / Exercises / Problems / Cases / Endnotes
13 Statement of Cash Flows 13-1
Unit 13.1 Categorizing Cash Flows 13-2
Reality Check What’s in your wallet? 13-4
Unit 13.2 Cash Flows Provided by Operating Activities: The Indirect Method 13-8
Reality Check Running out of cash? 13-11
Unit 13.3 Cash Flows Provided by Investing and Financing Activities 13-13
Unit 13.4 Constructing and Interpreting the Statement of Cash Flows 13-19
Appendix Cash Flows Provided by Operating Activities: The Direct Method 13-24
Learning Objective Summary 13-30
Key Terms / Exercises / Problems / Cases / Endnotes
Glossary G-1
Index I-1
| Erscheinungsdatum | 17.12.2019 |
|---|---|
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 211 x 272 mm |
| Gewicht | 1315 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-119-57766-7 / 1119577667 |
| ISBN-13 | 978-1-119-57766-9 / 9781119577669 |
| Zustand | Neuware |
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