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CHAPTER 1 Management Accounting: Its Environment and

 What Is Management Accoun

 Institute of Management Accounting

 Certified Management Accountant (CMA) The Gold

 Ethical Standards for Management Accou

 International Federation of Accountants

 Sarbanes

 Contrasting Financial and Management Acco

 Accounting

 Level of

 Time

 Future Orien

 Where Accounting Fits in a C

 The Origin and Evolution of Management Accounting in

 Emergence of Permanent Emp

 The Industrial Revol

 Scientific Manag

 Diversific

 Management Accounting in

 Challenges and Trends in Management Accou

 Consumers of Management Accounting Inform

 Su

 Glossary of Key

 Review the

 Apply What You Have Le

CHAPTER 2 Classifying

 Major Cost Classifica

 Assigning Costs to Cost Ob

 Product

 Period

 Selling

 Administrative

 Comparing Product and Period

 Product Cost Identification For Merchandising

 The Flow of Product Cost Merchandising Co

 Cost of Goods

 Product Cost Identification for Manufacturing

 Prime Cost and Conversion

 Inventory Classifica

 Raw Materials Inve

 Work-in-process Inve

 Finished Goods Inve

 Direct Mat

 Direct

 Manufacturing Ove

 Indirect Mat

 Indirect

 Other Manufacturing Overhead

 The Flow of Product Cost-Manufacturing Co

 Cost of Goods Manufac

 Product Cost Identification for Service

 Mate

 Overhead or Indirect Service

 The Flow of Service Cost--Service Co

 Cost of Ser

 Hybrid

 Merchandising, Manufacturing, and Service~a Compa

 Su

 Appendix--Recording Manufacturing

 Appendix Su

 Glossary of Key

 Review the

 Apply What You Have Le

CHAPTER 3 Determining Costs of Pro

 Accumulating Product Cost--Cost Accou

 Units of Product As Cost Ob

 Product Costing Me

 Job Order Costing B

 Process Costing B

 Job Order Co

 Documentation Relating to Job Order Co

 Cost Information for Raze Mat

 Cost Information for Direct

 Manufacturing Ove

 Over or Under Applied Manufacturing Ove

 Process Co

 Equivalent

 Cost Per Equivalent

 Cost of Ending Work-in-Process Inve

 Cost of Completed

 Su

 Appendix-Recording Manufacturing

 Appendix Su

 Glossary of Key

 Review the

 Apply What You Have Le

CHAPTER 4 Cost Allocation and Activity Based Co

 Traditional Manufacturing Overhead Alloc

 Activity-based Costing for Manufacturing Overhead Alloc

 Determining Product Cost Usin

 Comparison of Traditional and ABC Overhead Alloc

 Product Cost Acc

 When Does ABC Result in More Accurate Product Cos

 Reducing Cost by Using

 Closer Cost Scru

 Smaller Cost Pools Make it Difficult to Hide

 Cost Control by Controlling the Allocation

 Added Complexity and Cost of

 ABC and Job Order Costing--Another Look at Manta Power

 Su

 Glossary of Key

 Review the

 Apply What You Have Le

CHAPTER 5 Cost Beha

 Common Cost Behavior Patt

 Fixed C

 Variable C

 Comparison of Cost Behav

 Determining Total

 Relevant R

 Mixed C

 Identifying the Fixed and Variable Elements of a Mixed

 The Engineering Appr

 Scatter Grap

 The High-Low Me

 Regression Anal

 Microsoft Excel--Preparing an Excel Scatter G

 Sum

 Glossary of Key T

 Review the F

 Apply What You Have Lea

CHAPTER 6 Business Decisions Using Cost Beha

 The Contribution Income State

 Absorption and Variable Cos

 Purpose of the Contribution Income State

 Predicting Profits Using the Contribution Income State

 Cost-Volume-Profit Anal

 Break-

 Determining Sales Required to Meet a Profit Objec

 Cost-Volume-Profit G

 Sensitivity Anal

 Change in Selling P

 Change in Variable Cost and Fixed

 Multiple Products and

 Break-Even Point in a Multiproduct Situa

 Determining Required Sales in a Multiproduct Situa

 CVP Assumpt

 Absorption and Variable Costing--a Closer

 Sum

 Glossary of Key T

 Review the F

 Apply What You Have Lea

CHAPTER 7 Making Decisions Using Relevant Informa

 Relevant Costs and Bene

 Equipment Replace

 Gather All Costs and Benefits Associated with the Deci

 Determine the Relevant Cost and Benefit of Each Alterna

 Relevant Cost and Benefit of the Old Computer Sy

 Relevant Costs and Benefits of the New Computer Sys

 Compare the Relevant Information and Select an Alterna

 The Concept of an Incremental Cost or Ben

 Interestmthe Time Value of M

 Special Or

 Gather All Costs and Benefits Associated with the Deci

 Determine the Relevant Cost and Benefit of Each Alterna

 Compare the Relevant Costs and Benefits and Select an Alterna

 Outsourcing: The Make or Buy Deci

 Gather All Costs Associated with the Deci

 Determine the Relevant Cost of Each Alterna

 Compare the Relevant Costs and Select an Alterna

 Considering Opportunity C

 Discontinuing a Business Seg

 Determine the Relevant Cost of Each Alterna

 Special Cost Considerations for Common Fixed C

 Sum

 Glossary of Key T

 Review the F

 Apply What You Have Lea

CHAPTER 8 The Capital Budget: Evaluating Capital Expendit

 The Business Planning Pro

 The Mission--Overall Company Goals: The

 Nonfinaneial G

 Financial G

 Goal Aware

 Core Values: What the Company Stands

 Vision: The Hope for the Fu

 Strategy: The Business Plan of At

 The Strategic Plan: The

 The Capital Budget: The

 The Operating Budget. The

 The Capital Budget:What is

 Capitalizing As

 Capitalization Am

 Characteristics of Capital Proj

 The Cost of Capital and the Concept of Scarce Resou

 Weighted Average Cost of Cap

 Scarce Resou

 Evaluating Potential Capital Proj

 Identifying Possible Capital Proj

 Determining Relevant Cash Flows for Alternative Proj

 Selecting a Method of Evaluating the Alternat

 Selecting Capital Budgeting Proj

 Capital Budgeting Decision Met

 Discounted Cash Flow Met

 Net Present V

 Net Present Value Calculations with Uneven Cash F

 Profitability I

 Internal Rate of Re

 Nondiscounted Cash Flow Met

 Payback Pe

 Accounting Rate of Re

 Factors Leading to Poor Capital Project Selec

 Natural Opti

 Capital Budgeting G

 Sum

 Appendix A. The Time Value of M

 The Time Value of Money--The Concept of Inte

 Future V

 Future Value of a Single

 Future Value of an Ann

 Present Value (Discount

 Present Value of a Single

 Present Value of an Ann

 Appendix B.Using a Financial Calcul

 Calculator Differe

 Future Value of a Single

 Future Value of an Ann

 Present Value of a Single

 Present Value of an Ann

 Common Uses of a Financial Calcul

 Auto L

 Home Mortg

 Glossary of Key T

 Review the F

 Apply What You Have Lea

CHAPTER 9 The Operating Bu

 Part One.. An Overview of the Operating Bu

 The Operating Budget. What is

 Benefits of Budge

 Serves as a G

 Assists in Resource Alloca

 Fosters Communication and Coordina

 Establishes Performance Stand

 Contents of the Operating Bu

 Sales Bu

 Production or Purchases Bu

 Cost of Goods Sold or Cost of Services Bu

 Selling and Administrative Expense Bu

 Budgeted Income State

 Cash Bu

 Budgeted Balance S

 Budgeted Statement of Cash F

 Interrelationship among the Bud

 Different Approaches to Budge

 Perpetual Budge

 Incremental Budge

 Zero-Based Budge

 Top-Down Versus Bottom-Up Budge

 Top-Down Budge

 Bottom-Up Bud

 Imposed Versus Participative Bud

 The Sales Fore

 Cornerstone and Keystone of Budge

 Factors Affecting the Accuracy of the Sales Fore

 Part Two: Preparing and Using the Operating Bu

 Preparing a Master Operating Bu

 Budgeted Income State

 Sales Bu

 Cost of Goods Sold Bu

 Selling and Administrative E.rpense Bu

 Building the Budgeted Income State

 Budgeted Balance S

 Purchases Bu

 Cash Bu

 Cash Receipts Sche

 Cash Payments Sche

 Building the Cash Bu

 Building the Budgeted Balance S

 Budgeted Statement of Cash F

 The Static Budget Performance Re

 The Flexible Bu

 Preparing the Flexible Bu

 The Flexible Budget Performance Re

 Using (and Misusing) the Operating Bu

 Sum

 Glossary of Key T

 Review the F

 Apply What You Have Lea

CHAPTER 10 Standard Cos

 Why is Standard Costing Us

 Standards--a Closer

 Quantity and Price Stand

 Ideal versus Practical Stand

 Ideal Stand

 Practical Stand

 Setting Stand

 Problems with Standard Cos

 Who Uses Standard Costi

 Basic Standard Costing for a Manufact

 Setting Direct Material Stand

 Direct Material Quantity Stan

 Direct Material Price Stan

 Setting Direct Labor Stand

 Direct Labor Efficiency Stan

 Direct Labor Rate Stan

 Setting Variable Manufacturing Overhead Stand

 The Standard Variable Manufacturing Overhead

 Setting Fixed Manufacturing Overhead Stand

 Standard Fixed Manufacturing Overhead

 Total Standard Cost Per

 Variance Anal

 Direct Materials Varia

 Direct Material Quantity Vari

 Direct Material Price Vari

 Direct Labor Varia

 Direct Labor Efficiency Vari

 Direct Labor Rate Vari

 Manufacturing Overhead Varia

 Variable Manufacturing Overhead Efficiency Vari

 Variable Manufacturing Overhead Spending Vari

 Fixed Manufacturing Overhead Budget Vari

 Fixed Manufacturing Overhead Volume Vari

 Using Standard Cost Variances to Manage by Excep

 Sum

 Appendix--Recording Product Cost Using Standard Cos

 Appendix Sum

 Glossary of Key T

 Review the F

 Apply What You Have Lea

CHAPTER 11 Evaluating Performance and Emerging Manag

 Accounting Techni

 Business Segm

 Segment Informa

 The Segment Income State

 Allocating Service Department

 Activity--Based Service Department Cost Alloca

 Approaches to Segment Manage

 Centralized Manage

 Decentralized Manage

 Evaluating Business Segm

 Revenue Cen

 Cost Cen

 Profit Cen

 Measuring Performance of Revenue, Cost and Profit Cen

 Investment Cen

 Return on Invest

 Residual Income and Economic Value Added (EV

 Internal sales and Transfer Pri

 Determining an Appropriate Transfer P

 Market based transfer pri

 Cost based transfer pri

 Transfer Pricing Under Various Condit

 Operating at capacity and market prices available opportunity

 Dual transfer price m

 Operating at capacity and opportunity cost market pr

 Operating below capacity and no alternate opportunity, mark

 avail

 Negotiated transfer p

 Income Tax Implications of Transfer Pricing for Multinational Corporat

 Emerging Management and Management Accounting Techni

 The Balanced Score

 E-comm

 Process manage

 Enterprise Information Sys

 Six S

 Theory of Constra

 Lean Manufactu

 Overview of Lean Manufactur

 Sum

 Glossary of Key T

 Review the F

 Apply What You Have Lea

 Glossary of Key T

 Company Index. Management Accoun