Managerial Accounting

Balakrishnan's Managerial Accounting 2nd edition presents accounting information in the context of a unifying problem-solving framework that shows students the why behind the what and how. Through the framework, students begin to understand the principles driving business practices and learn to adapt to changing business circumstances. Throughout this text students learn to systematically measure costs and benefits to make effective decisions. By linking business decisions with accounting information students will be motivated to learn and make more informed decisions.

Ramji Balakrishnan and Konduru Sivaramakrishnan are the authors of Managerial Accounting, 2nd Edition, published by Wiley.

MODULE I: INTRODUCTION AND FRAMEWORK

CHAPTER 1: ACCOUNTING: INFORMATION FOR DECISION MAKING

CHAPTER 2: IDENTIFYING AND ESTIMATING COSTS AND BENEFITS

CHAPTER 3: COST FLOWS AND COST TERMINOLOGY

MODULE II: SHORT-TERM PLANNING AND CONTROL: MAXIMIZING CONTRIBUTION

CHAPTER 4: TECHNIQUES FOR ESTIMATING FIXED AND VARIABLE COSTS

CHAPTER 5: COST-VOLUME-PROFIT ANALYSIS

CHAPTER 6: DECISION MAKING IN THE SHORT TERM

CHAPTER 7: OPERATING BUDGETS: BRIDGING PLANNING AND CONTROL

CHAPTER 8: BUDGETARY CONTROL AND VARIANCE ANALYSIS

MODULE III: LONG-TERM PLANNING AND CONTROL: MAXIMIZING PROFIT

CHAPTER 9: COST ALLOCATIONS

CHAPTER 10: ACTIVITY-BASED COSTING & MANAGEMENT

CHAPTER 11: CAPITAL BUDGETING

CHAPTER 12: PERFORMANCE EVALUATION IN DECENTRALIZED ORGANIZATIONS

CHAPTER 13: STRATEGIC PLANNING AND CONTROL

MODULE IV: COST ACCOUNTING SYSTEMS

CHAPTER 14: JOB-COSTING SYSTEMS

CHAPTER 15: PROCESS-COSTING SYSTEMS

CHAPTER 16: REFINING SYSTEMS: SUPPORT ACTIVITY AND DUAL-RATE ALLOCATIONS

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