Fundamentals of Managerial Accounting | Kurt Heisinger and Joe Ben Hoyle

- 1How Is Managerial Accounting Used to Help Organizations?
- 2How Do Organizations Use Job Costing to Track Production Costs?
  Preview Mode
  Login or Purchase this book to read the remaining sections.
  Login Buy Now
  - 2.1Distinguishing Between Job Costing and Process Costing
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 2.2Using a Job Costing System to Track Production Costs
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 2.3Assigning Manufacturing Overhead Costs to Jobs
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 2.4Using a Job Costing System in Service Organizations
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 2.5Summary of Cost Flows and Profitability Analysis at Custom Furniture Company
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 2.6End-of-Chapter Exercises
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
- 3How Do Organizations Use Activity-Based Costing to Allocate Overhead Costs?
  Preview Mode
  Login or Purchase this book to read the remaining sections.
  Login Buy Now
  - 3.1Why Do Organizations Allocate Overhead Costs?
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 3.2Plantwide and Department Allocation of Overhead Costs
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 3.3Activity-Based Costing Allocation of Overhead Costs
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 3.4Using Activity-Based Management to Improve Operations
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 3.5Activity-Based Costing (ABC) and Activity-Based Management (ABM) in Service Organizations
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 3.6Variations of Cost Allocation and Cost Analysis
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 3.7End-of-Chapter Exercises
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
- 4How Do Organizations Use Process Costing to Track Production Costs?
  Preview Mode
  Login or Purchase this book to read the remaining sections.
  Login Buy Now
  - 4.1Comparing Product Cost Flows for Job Costing and Process Costing
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 4.2Product Cost Flows in a Process Costing System
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 4.3How to Calculate Equivalent Units
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 4.4Using the Weighted Average Method for Process Costing
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 4.5Preparing a Production Cost Report
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 4.6End-of-Chapter Exercises
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
- 5How Are Cost Behavior Patterns Used to Predict Costs?
  Preview Mode
  Login or Purchase this book to read the remaining sections.
  Login Buy Now
  - 5.1How Costs Behave With Changes in Volume
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 5.2Methods For Estimating Fixed and Variable Costs
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 5.3Contribution Margin Income Statement
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 5.4Relevant Range and Nonlinear Costs
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 5.5Appendix: Regression Analysis Using Excel
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 5.6End-of-Chapter Exercises
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
- 6How Is Cost-Volume-Profit Analysis Used to Make Decisions?
  Preview Mode
  Login or Purchase this book to read the remaining sections.
  Login Buy Now
  - 6.1Cost-Volume-Profit Analysis for Single-Product Companies
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 6.2Cost-Volume-Profit Analysis for Multiple-Product and Service Companies
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 6.3Performing Sensitivity Analysis Using Cost-Volume-Profit Models
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 6.4How Changes in Cost Structure Impact Cost-Volume-Profit Analysis
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 6.5Using a Contribution Margin With Resource Constraints to Make Decisions
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 6.6Performing Cost-Volume-Profit Analysis For Companies With Income Taxes
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 6.7Using Variable Costing for Decision Making
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 6.8End-of-Chapter Exercises
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
- 7How Are Relevant Revenues and Costs Used to Make Short-Term Decisions?
  Preview Mode
  Login or Purchase this book to read the remaining sections.
  Login Buy Now
  - 7.1Using Differential Analysis to Make Short-Term Decisions
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 7.2Using Differential Analysis for Make-or-Buy Decisions
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 7.3Using Differential Analysis for Product Line Decisions
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 7.4Using Differential Analysis for Customer Decisions
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 7.5Review of Cost Terms Used in Differential Analysis
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 7.6Using Differential Analysis for Special Order Decisions
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 7.7Cost-Plus Pricing and Target Costing
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 7.8Identifying and Managing Bottlenecks
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 7.9Qualitative Factors to Consider for Decision Making
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 7.10Appendix: Making Decisions Involving Joint Costs
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 7.11End-of-Chapter Exercises
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
- 8How Is Capital Budgeting Used to Make Long-Term Decisions?
  Preview Mode
  Login or Purchase this book to read the remaining sections.
  Login Buy Now
  - 8.1Using Capital Budgeting to Make Long-Term Decisions
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 8.2Net Present Value (NPV)
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 8.3Internal Rate of Return (IRR)
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 8.4Issues Impacting NPV and IRR
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 8.5Payback Method
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 8.6Complexities of Estimating Cash Flows
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 8.7Performing Capital Budgeting For Companies With Income Taxes
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 8.8Appendix: Present Value Tables
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 8.9End-of-Chapter Exercises
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
- 9How Do Organizations Create and Analyze Operating Budgets?
  Preview Mode
  Login or Purchase this book to read the remaining sections.
  Login Buy Now
  - 9.1The Process of Planning and Controlling Operations
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 9.2The Budgeting Process
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 9.3Creating the Master Budget in a Manufacturing Organization
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 9.4Creating the Master Budget in a Nonmanufacturing Organization
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 9.5Ethical Issues in Creating Operating Budgets
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 9.6End-of-Chapter Exercises
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
- 10How Is Cost Variance Analysis Used to Evaluate Performance?
  Preview Mode
  Login or Purchase this book to read the remaining sections.
  Login Buy Now
  - 10.1Flexible Budgets and Cost Variance Analysis
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 10.2Establishing Standard Costs to Control Operations
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 10.3Using Direct Materials Variance Analysis to Evaluate Performance
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 10.4Using Direct Labor Variance Analysis to Evaluate Performance
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 10.5Using Variable Manufacturing Overhead Variance Analysis to Evaluate Performance
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 10.6Determining Which Cost Variances to Investigate
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 10.7Using Variance Analysis with Activity-Based Costing to Evaluate Performance
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 10.8Using Fixed Manufacturing Overhead Variance Analysis to Evaluate Performance
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 10.9Appendix: Recording Standard Costs and Variances
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 10.10End-of-Chapter Exercises
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
- 11How Are Responsibility Centers Used to Evaluate Performance?
  Preview Mode
  Login or Purchase this book to read the remaining sections.
  Login Buy Now
  - 11.1Reasons for Decentralizing an Organization
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 11.2Controlling Decentralized Organizations
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 11.3Using Segmented Income to Evaluate Investment Centers
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 11.4Using Return on Investment (ROI) to Evaluate Investment Centers
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 11.5Using Residual Income (RI) to Evaluate Investment Centers
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 11.6Using Economic Value Added (EVA) to Evaluate Investment Centers
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 11.7Wrap-Up of Chapter Example
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 11.8Appendix: Using Transfer Pricing Between Divisions
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 11.9End-of-Chapter Exercises
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
- 12How Is the Statement of Cash Flows Prepared and Used to Evaluate Performance?
  Preview Mode
  Login or Purchase this book to read the remaining sections.
  Login Buy Now
  - 12.1Purpose of the Statement of Cash Flows
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 12.2Three Categories of Cash Flow Activities
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 12.3Preparing the Statement of Cash Flows in Four Steps
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 12.4Preparing the Statement of Cash Flows Using the Indirect Method
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 12.5Analyzing Cash Flow Information
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 12.6Appendix: Preparing the Statement of Cash Flows Using the Direct Method
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 12.7End-of-Chapter Exercises
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
- 13How Do Managers Use Financial and Nonfinancial Performance Measures?
  Preview Mode
  Login or Purchase this book to read the remaining sections.
  Login Buy Now
  - 13.1Using Trend Analysis to Evaluate Financial Information
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 13.2Using Common-Size Analysis to Evaluate Financial Information
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 13.3Using Ratio Analysis to Evaluate Financial Information
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 13.4Wrap-Up of Chapter Example
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 13.5Nonfinancial Performance Measures: The Balanced Scorecard
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now
  - 13.6End-of-Chapter Exercises
    Preview Mode
    Login or Purchase this book to read the remaining sections.
    Login Buy Now