000			13449 a2200193 4500
999			_c33654 _d33654
001			nam a22 7a 4500
020			_a9781119158011
082			_a658.1511 JI MA
100			_aJiambalvo, James _916152
245			_aManagerial accounting _cJames Jiambalvo
250			_a6th ed.
260			_aHoboken : _bNJ John Wiley &​ Sons, _cc2016.
300			_axxviii, 495 p. : _bcol. ill. ; _c26 cm.
505			_aMachine generated contents note: Goal Of Managerial Accounting, Planning, Budgets For Planning Control Performance Reports For Control Decision Making A Comparison Of Managerial And Financial Accounting Internal Versus External Users Need To Use GAAP Detail Of Information Emphasis On Nonmonetary Information Emphasis On The Future Similarities Between Financial And Managerial Accounting Cost Terms Used In Discussing Planning, Control, And Decision Making Variable And Fixed Costs Variable Costs Fixed Costs Sunk Costs Opportunity Costs Direct And Indirect Costs Controllable And Noncontrollable Costs Two Key Ideas In Managerial Accounting Decision Making Relies On Incremental Analysis The Information Age And Managerial Accounting Impact Of Information Technology On Management Of The Value Chain Information Flows Between Milano And Customers Information Flows Between Milano And Suppliers Contents note continued: Using Information Technology To Gain Internal Efficiencies Software Systems That Impact Value Chain Management Enterprise Resource Planning Systems Supply Chain Management Systems Customer Relationship Management Systems Ethical Considerations In Managerial Decision Making Ethical And Unethical Behavior Sarbanes-Oxley Act A Framework For Ethical Decision Making Ima Statement Of Ethical Professional Practice The Controller As The Top Management Accountant Summary Of Learning Objectives Appendix Ima Statement Of Ethical Professional Practice Principles Standards Resolution Of Ethical Conflict Review Problems Key Terms Self-Assessment Questions Exercises Problems Cases Cost Classifications for Manufacturing Firms Manufacturing Costs Direct Material Direct Labor Manufacturing Overhead Nonmanufacturing Costs Selling Costs General And Administrative Costs Contents note continued: Product And Period Costs Product Costs Period Costs Product Cost Information In Financial Reporting And Decision Making Balance Sheet Presentation Of Product Costs Flow Of Product Costs In Accounts Income Statement Presentation Of Product Costs Cost Of Goods Manufactured Cost Of Goods Sold Types Of Costing Systems Overview Of Job Costs And Financial Statement Accounts Job-Order Costing System Direct Material Cost Direct Labor Cost Journal Entry To Record Direct Labor Journal Entries To Record Manufacturing Overhead Assigning Costs To Jobs: A Summary Eastlake Revisited: Using Job Cost Information Relation Between The Costs Of Jobs And The Flow Of Costs In Work In Process, Finished Goods, And Cost Of Goods Sold Allocating Overhead To Jobs: A Closer Look Overhead Allocation Rates The Overhead Allocation Base Activity-Based Costing (ABC) And Multiple Overhead Rates Contents note continued: Predetermined Overhead Rates Eliminating Overapplied Or Underapplied Overhead Job-Order Costing For Service Companies Comprehensive Example Modern Manufacturing Practices And Product Costing Systems Just-In-Time (JIT) Production Lean Manufacturing Computer-Controlled Manufacturing Total Quality Management Difference Between Job-Order And Process Costing Systems Product And Cost Flows Product Flows Through Departments Cost Flows Through Accounts Transferred-In Cost Calculating Unit Cost Equivalent Units Cost Per Equivalent Unit Calculating And Applying Cost Per Equivalent Unit: Mixing Department Example Cost Transferred Out Ending Work In Process Production Cost Report Reconciliation Of Units Contents note continued: Reconciliation Of Costs Basic Steps In Process Costing: A Summary Kent Chemical Revisited: Answering Stacy's Question Dealing With Transferred-In Cost: Packaging Department Example Process Costing And Incremental Analysis "You Get What You Measure!" And Manufacturing Processes Common Cost Behavior Patterns Discretionary Versus Committed Fixed Costs Mixed Costs Step Costs Relevant Range Cost Estimation Methods Account Analysis Scattergraphs High-Low Method Regression Analysis The Relevant Range And Cost Estimation Cost-Volume-Profit Analysis The Profit Equation Break-Even Point Margin Of Safety Contribution Margin Units Needed To Achieve Profit Target Contribution Margin Ratio Dollar Sales Needed To Achieve Profit Target Contents note continued: "What If" Analysis Change In Fixed And Variable Costs Change In Selling Price Multiproduct Analysis Contribution Margin Approach Contribution Margin Ratio Approach Assumptions In CVP Analysis Codeconnect Example Revisited: Answering Mary's Questions Operating Leverage Constraints Appendix Using Regression In Excel To Estimate Fixed And Variable Costs Setting Up The Spreadsheet Interpreting The Output Of The Regression Program Full (Absorption) And Variable Costing Variable Costing Income Statement Effects Of Production On Income For Full Versus Variable Costing: The Clausentube Example Quantity Produced Equals Quantity Sold Quantity Produced Is Greater Than Quantity Sold Quantity Produced Is Less Than Quantity Sold Contents note continued: Explaining What Happened At Clausentube Impact Of Jet On The Income Effects Of Full Versus Variable Costing Benefits Of Variable Costing For Internal Reporting Variable Costing Facilitates CVP Analysis Variable Costing Limits Management Of Earnings Via Production Volume Purposes Of Cost Allocation To Provide Information For Decision Making To Reduce Frivolous Use Of Common Resources To Encourage Evaluation Of Services To Provide "Full Cost" Information Process Of Cost Allocation Determining The Cost Objective Forming Cost Pools Selecting An Allocation Base Allocating Service Department Costs Direct Method Of Allocating Service Department Costs Allocating Budgeted And Actual Service Department Costs Problems With Cost Allocation Contents note continued: Responsibility Accounting And Controllable Costs Arbitrary Allocations Unitized Fixed Costs And Lump-Sum Allocations The Problem Of Too Few Cost Pools Using Only Volume-Related Allocation Bases Activity-Based Costing The Problem Of Using Only Measures Of Production Volume To Allocate Overhead The ABC Approach Hierarchy Of Activities Relating Cost Pools To Products Using Cost Drivers The ABC Approach At McMaster Screen Technologies: A Comprehensive Example McMaster's Costs Under The Traditional Approach McMaster's Costs Under The ABC Approach Pros And Cons Of ABC Benefits Limitations Activity-Based Management Remember-You Get What You Measure! Appendix Activity-Based Management Step 1: Determine Major Activities Step 2: Identify Resources Used By Each Activity Step 3: Evaluate The Performance Of The Activities Contents note continued: Step 4: Identifies Ways To Improve The Efficiency And Effectiveness Of The Activities Conclusion Incremental Analysis When Your Boss Asks, "What Does This Product (Service) Cost?" You Should Say, "Why Do You Want To Know?" Analysis Of Decisions Faced By Managers Additional Processing Decision Make-Or-Buy Decisions: The General Refrigeration Example Dropping A Product Line Beware Of The Cost Allocation Death Spiral! Summary Of Incremental, Avoidable, Sunk, And Opportunity Costs Decisions Involving Joint Costs Allocation Of Joint Costs Additional Processing Decisions And Joint Costs Qualitative Considerations In Decision Analysis Appendix The Theory Of Constraints The Five-Step Process Of Toc Step 1: Identify The Binding Constraint Step 2: Optimize Use Of The Constraint Contents note continued: Step 3: Subordinate Everything Else To The Constraint Step 4: Break The Constraint Step 5: Identify A New Binding Constraint Implications Of Toc For Inspections, Batch Sizes, And Across-The-Board Cuts The Profit-Maximizing Price Pricing Special Orders Cost-Plus Pricing Target Costing Analyzing Customer Profitability: Revisiting The Priced Right Office Supplies Case Customer Profitability And Performance Measures Activity-Based Pricing Capital Budgeting Decisions Evaluating Investment Opportunities: Time Value Of Money Approaches Basic Time Value Of Money Calculations The Net Present Value Method Steps In The NPV Method An Example Of The NPV Approach Contents note continued: Comparing Alternatives With NPV The Internal Rate Of Return Method The Internal Rate Of Return With Unequal Cash Flows Summary Of Net Present Value And Internal Rate Of Return Methods Considering "Soft" Benefits In Investment Decisions Calculating The Value Of Soft Benefits Required To Make An Investment Acceptable Estimating The Required Rate Of Return Additional Cash Flow Considerations Cash Flows, Taxes, And The Depreciation Tax Shield Adjusting Cash Flows For Inflation Other Long-Run Decisions Simplified Approaches To Capital Budgeting Payback Period Method Accounting Rate Of Return The Accounting Rate Of Return Is Not A Reliable Estimate Of The Internal Rate Of Return Conflict Between Performance Evaluation And Capital Budgeting Wilson Air Example Revisited Appendix A Using Excel® To Calculate NPV And IRR Contents note continued: Questions Use Of Budgets In Planning And Control Developing the Budget Budget Time Period Zero-Based Budgeting The Master Budget Sales Budget Production Budget Direct Material Purchases Budget Direct Labor Budget Manufacturing Overhead Budget Selling And Administrative Expense Budget Budgeted Income Statement Capital Acquisitions Budget Cash Budget Budgeted Balance Sheet Use Of Computers In The Budget Planning Process Budgetary Control Budgets As A Standard For Evaluation Static And Flexible Budgets Investigating Budget Variances Conflict In Planning And Control Uses Of Budgets Why Budget-Based Compensation Can Lead To Budget Padding And Income Shifting Evaluation, Measurement, And Management Behavior The Preston Joystick Case Revisited Standard Costs Standard Costs and Budgets Development of Standard Costs Ideal versus Attainable Standards A General Approach To Variance Analysis Material Variances Material Price Variance Material Quantity Variance Direct Labor Variances Labor Rate Variance Labor Efficiency Variance Overhead Variances Controllable Overhead Variance Detailed Analysis of the Controllable Overhead Variance Overhead Volume Variance Computing the Overhead Volume Variance Interpreting the Overhead Volume Variance Calculating the Financial Impact of Operating at More or Less than Planned Capacity Test Your Knowledge: Comprehensive Example Labor Variances Investigation Of Standard Cost Variances Management by Exception Favorable Variances May Be Unfavorable Can Process Improvements Lead to Unfavorable Variances? Contents note continued: Beware: Evaluation in Terms of Variances Can Lead to Excess Production Responsibility Accounting And Variances Appendix Recording Standard Costs In Accounts Recording Material Costs Recording Labor Cost Recording Manufacturing Overhead Recording Finished Goods Recording Cost of Goods Sold Closing Variance Accounts Why Firms Decentralize Advantages of Decentralization Disadvantages of Decentralization Why Companies Evaluate The Performance Of Subunits And Subunit Managers Evaluating Subunits Evaluating Subunit Managers Responsibility Accounting and Performance Evaluation Cost Centers, Profit Centers, And Investment Centers Cost Centers Profit Centers Investment Centers Evaluating Investment Centers With ROI Contents note continued: Measuring Income and Invested Capital When Calculating ROI Problems with Using ROI Problems of Over investment and Underinvestment: You Get What You Measure! Evaluation in Terms of Profit Can Lead to Overinvestment Evaluation in Terms of ROI Can Lead to Underinvestment Evaluation Using Economic Value Added (EVA) Residual Income (RI) Revisiting the Situation at Action Industries Solving the Over investment and Underinvestment Problems Economic Value Added (EVA) EVA Example Using A Balanced Scorecard To Evaluate Performance Tying the Balanced Scorecard Measures to the Strategy for Success Scenario 1. Learning and Growth Dimension Scenario 2. Internal Process Dimension Scenario 3. Customer Dimension Scenario 4. Financial Dimension How to Balance Is Achieved in a Balanced Scorecard Developing A Strategy Map For A Balanced Scorecard Contents note continued: Keys To A Successful Balanced Scorecard: Targets, Initiatives, Responsibility, Funding, Top Management Support Targets Initiatives Responsibility Funding Top Management Support Appendix Transfer Pricing Market Price As The Transfer Price Market Price And Opportunity Cost Variable Cost As The Transfer Price Full Cost Plus Profit As The Transfer Price Negotiated Transfer Prices Transfer Pricing And Income Taxes In An International Context Problems.
526			_aACCY801
650			_aManagerial accounting _vUnited States _916153
856			_uhttps://uowd.box.com/s/ctqm7fjwat4mxqbs8ninr08nsw8hdy0b _zLocation Map
942			_cREGULAR