Most managerial accounting texts emphasize the mechanics of managerial accounting. While important, mechanics are not enough. To solve business problems, students need to understand how managerial accounting can improve decision-making, and when and where a particular tool or technique is appropriate.Balakrishnan’s Managerial Accounting 1st edition presents accounting information in the context of business decision making. It combines the traditional topics of managerial accounting with a strategic framework that shows students how to construct decision models and measure information. By linking business decisions with accounting information students will be motivated to learn and make more informed decisions. Balakrishnan will appeal to courses where there is a true focus on decision making and accounting is placed within a business context.
目 錄
ULE I: INTRODUCTION AND FRAMEWORK.
Chapter 1: Accounting: Information For Decision Making.
The Four-Step Framework for Decision Making.
Decision Making In Organizations.
The Planning and Control Cycle.
Accounting and Decision Making.
Ethics and Decision Making.
Chapter 2: Identifying and Estimating Costs and Benefits.
Knowing What to Measure.
Time and Controllability.
How to Estimate Costs and Benefits.
Hierarchical Cost Structure.
Chapter 3: Cost Flows and Cost Terminology.
Product and Period Costs.
Cost Flows In Service Organizations.
Cost Flows In Merchandising Organizations.
Cost Flows In Manufacturing Organizations.
MODULE II: SHORT-TERM PLANNING AND CONTROL: MAXIMIZING CONTRIBUTION.
Chapter 5: Cost-Volume-Profit Analysis.
The Cost-Volume-Profit (CVP) Relation.
The CVP Relation and Profit Planning.
Using The CVP Relation to Make Short-Term Decisions.
Using The CVP Relation To Evaluate Operating Risk.
Multiproduct CVP Analysis.
CVP Analysis—A Critical Evaluation.
Chapter 6: Decision Making in the Short Term.
Characteristics of Short-Term Decisions.
Evaluating Options.
Additional Examples of Short-Term Decisions.
Determining the Best Use of a Scarce Resource.
Qualitative Considerations.
Chapter 7: Operating Budgets: Bridging Planning and Control.
What Is A Budget?
Preparing a Master Budget.
Cash Budget.
+AV11Factors Influencing the Budgeting Process.
Chapter 8: Budgetary Control and Variance Analysis.
Budgets as the Basis For Control.
How to Calculate Variances.
Interpreting and Using Variances.
Nonfinancial Controls.
MODULE III: PLANNING AND CONTROL OVER THE LONG TERM: MAXIMIZING PROFIT.
Chapter 9: Cost Allocations: Theory and Applications.
Long-Term Decisions and Cost Allocations.
Cost Allocations for Reporting Income.
Incentives and Cost Allocations.
Chapter 10: Activity-Based Costing and Management.
Elements of Activity-Based Costing (ABC) Systems.
Decision Usefulness of ABC Systems.
Activity-Based Management.
Chapter 11: Managing Long-Lived Resources: Capital Budgeting.
Roles of Capital Budgets.
Elements of Project Cash Flows.
Discounted Cash Flow Techniques in Capital Budgeting.
Other Evaluation Criteria for Capital Budgeting.
Taxes and Capital Budgeting.
Allocating Capital Among Projects.
Chapter 12: Performance Evaluation in Decentralized Organizations.
Decentralization of Decision Making.
Principles of Performance Measurement.
Evaluating Cost and Profit Centers.
Performance Measurement in Investment Centers.
Transfer Pricing.
Chapter 13: Strategic Planning and Control.
Formulating a Strategy.
The Value Chain.
Strategic Cost Planning.
Implementing Strategy.
Monitoring Strategy Implementation.
MODULE IV: COST ACCOUNTING SYSTEMS.
Chapter 14: Job-Costing.
Types of Production Environments.
Job-Costing Systems.
Predetermined Overhead Rates.
End-of-Period Adjustments for Overhead.
Chapter 15: Process-Costing.
Mechanics of Process Costing.
Process Costing with Many Cost Pools and Beginning Inventory.
Standard Process Costing.
Chapter 16: Support Activity and Dual-Rate Allocations.
Line and Support Activities.
Methods for Allocating Support Activity Costs.
