9780077464011

Loose-Leaf Managerial Accounting

by
  • ISBN13:

    9780077464011

  • ISBN10:

    007746401X

  • Edition: 9th
  • Format: Loose-leaf
  • Copyright: 9/28/2010
  • Publisher: McGraw-Hill/Irwin
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Summary

Course Overview: Management/Managerial Accounting (undergraduate and MBA)The managerial accounting course follows financial accounting in a two-course sequence for first and second year business majors. It is found at both two and four year schools, as well as in MBA programs. The purpose of managerial accounting is to provide managers with information useful in planning and controlling the activities of a business. It deals with internal, rather than external information. Managerial accounting reports include budgets, performance reports, and analysis of economic alternatives such as make-or-buy manufacturing decisions. The market is segmented into traditional, transitional, and innovative text offerings. Hilton falls into the traditional to transitional market segment. Title Overview:The emphasis of Managerial Accounting, 9th editionis on teaching students to use accounting information to best manage an organization. In a practice Hilton pioneered in the first edition, each chapter is written around a realistic business or focus company that guides the reader through the topics of that chapter. Known for balanced examples of Service, Retail, Nonprofit and Manufacturing companies, Hilton offers a clear, engaging writing style that has been praised by instructors and students alike. As in previous editions, there is significant coverage of contemporary topics such as activity-based costing, target costing, the value chain, customer profitability analysis, and throughput costing while also including traditional topics such as job-order costing, budgeting and performance evaluation.

Table of Contents

Chapter 1 The Changing Role of Managerial Accounting in a Dynamic Business Environment

Chapter 2 Basic Cost Management Concepts and Accounting for Mass Customization Operations

Chapter 3 Product Costing and Cost Accumulation in a Batch Production Environment

Chapter 3 Appendix Activity-Based Costing: An Introduction

Chapter 4 Process Costing and Hybrid Product-Costing Systems

Chapter 5 Activity-Based Costing and Management

Chapter 5 Appendix Just-in-Time Inventory and Production Management

Chapter 6 Activity Analysis, Cost Behavior, and Cost Estimation

Chapter 6 Appendix Least-Squares Regression Using Microsoft Excel

Chapter 7 Cost-Volume-Profit Analysis

Chapter 7 AppendixEffect of Income Taxes

Chapter 8 Absorption and Variable Costing

Chapter 9 Profit Planning and Activity-Based Budgeting

Chapter 10 Standard Costing, Operational Performance Measures and the Balanced Scorecard

Chapter 10 Appendix Use of Standard Costs for Product Costing

Chapter 11 Flexible Budgeting and the Management of Overhead and Support Activity Costs

Chapter 11 Appendix A Standard Costs and Product Costing

Chapter 11 Appendix B Sales Variances

Chapter 12 Responsibility Accounting, Quality Control and Environmental Cost Management

Chapter 13 Investment Centers and Transfer Pricing

Chapter 14 Decision Making: Relevant Costs and Benefits

Chapter 14 Appendix Linear Programming

Chapter 15 Target Costing and Cost Analysis for Pricing Decisions

Chapter 16 Capital Expenditure Decisions

Chapter 16 Appendix A Future Value and Present Value Tables

Chapter 16 Appendix B Impact of Inflation

Chapter 17 Allocation of Support Activity Costs and Joint Costs

Chapter 17 Appendix Reciprocal-Services Method

Appendix I The Sarbanes-Oxley Act, Internal Controls, and Management Accounting

Appendix II Compound Interest and the Concept of Present Value

Appendix III Inventory Management

References for In their Own Words

Glossary

Photo Credits

Index of Companies and Organizations

Index of Subjects

Rewards Program

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