[图书简介] In Fundamental Managerial Accounting Concepts, 3e, the selection and arrangement of contents is designed to facilitate a better understanding of concepts. In reducing the quantity of material that must be covered, more time is made available for skill development. The distinctive organization of the text provides for early coverage of operating leverage, cost-volume-profit analysis, relevance, and cost allocation. More traditional topics like manufacturing cost flow and job-order/process costing are placed near the end. This structure allows for greater emphasis to be placed early on decision-making and for a stronger focus on service and not-for-profit entities.
Table Of Contents
Contents
Chapter 1 Management Accounting: A Value-Added Discipline
Chapter 2 Cost Behavior, Operating Leverage, and Profitability Analysis
Chapter 3 Analysis of Cost, Volume, and Pricing to Increase Profitability
Chapter 4 Relevant Information for Special Decisions
Chapter 5 Cost Accumulation, Tracing, and Allocation Using Volume Measures to Allocate Variable
Chapter 6 Cost Management in an Automated Business Environment: ABC, ABM, and TQM
Chapter 7 Planning for Profit and Cost Control
Chapter 8 Performance Evaluation
Chapter 9 Responsibility Accounting
Chapter 10 Planning for Capital Investments
Chapter 11 Product Costing in Service and Manufacturing Entities
Chapter 12 Job-Order, Process, and Hybrid Cost Systems
Chapter 13 Financial Statement Analysis
Chapter 14 Statement of Cash Flows
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