Managerial Accounting: Creating Value in a Dynamic Business Environment

1.The Changing Role of Managerial Accounting in a Dynamic Business Environment 22.Basic Cost Management Concepts 343.Product Costing and Cost Accumulation in a Batch Production Environment 784.Process Costing and Hybrid Product-Costing Systems 1325.Activity-Based Costing and Management 1646.Activity Analysis, Cost Behavior, and Cost Estimation 2247.Cost-Volume-Profit Analysis 2668.Variable Costing and the Costs of Quality and Sustainability 3169.Financial Planning and Analysis: The Master Budget 35010.Standard Costing and Analysis of Direct Costs 40811.Flexible Budgeting and Analysis of Overhead Costs 45212.Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard 49813.Investment Centers and Transfer Pricing 54214.Decision Making: Relevant Costs and Benefits 58615.Target Costing and Cost Analysis for Pricing Decisions 63816.Capital Expenditure Decisions 67817.Allocation of Support Activity Costs and Joint Costs 732
1.Appendix I: The Sarbanes-Oxley Act, Internal Controls, and Management Accounting 7602.Appendix II: Compound Interest and the Concept of Present Value 7663.Appendix III: Inventory Management 7744.References for “In Their Own Words” 7815.Glossary 7846.Photo Credits 796