Management Accounting

by MORSE/DAVIS/HARTGRAVES

• ISBN13: 9780324119978
• ISBN10: 0324119976
• Edition: 3rd
• Format: Paperback
• Copyright: 2002-04-03
• Publisher: South-Western College Pub

Summary

Morse is not just a cost determination management text. Taking a much more strategic approach, this text focuses on the full range of cost drivers within the value chain instead of the distinctions between product/non-product costs and unit-variable/fixed costs.

Table of Contents

Management Accounting: A Tool For Decision Making	3	(35)
Appendix: Standards of Ethical Conduct for Practitioners of Management Accounting and Financial Management	25	(13)
Activity Cost Analysis and Planning	38	(45)
Appendix: Least-Squares Regression Analysis Using a Computer Spreadsheet	64	(19)
Profitability Analysis and Planning	83	(39)
Appendix: Sales Mix Analysis	103	(19)
Analysis for Decision Making	122	(49)
Appendix A: Relevant Cost Information for Quantitative Models Such as Linear Programming	144	(4)
Appendix B: Incorporating an Activity-Cost Hierarchy with the Use of Integer Programming	148	(23)
Value Chain Analysis and Activity-Based Management	171	(50)
Product Costing and the Manufacturing Environment	221	(57)
Appendix: Journal Entries for Recording Product Costs	255	(23)
Designing product Cost Systems	278	(51)
Appendix: Linear Algebra Method of Service Department Cost Allocation	304	(25)
Inventory Valuation Approaches and Just-In-Time Inventory Management	329	(35)
Strategic Management of Price, Cost, and Quality	364	(44)
Strategic Management of Capitol Expenditures	408	(55)
Appendix A: Time Value of Money	436	(6)
Appendix B: Table Approach to Determining the Internal Rate of Return	442	(21)
Operational Budgeting	463	(51)
Appendix: Manufacturing Budgets	486	(28)
Performance Assessment	514	(54)
Appendix A: Variable Overhead Variances	541	(2)
Appendix B: Fixed Overhead Variances	543	(2)
Appendix C: Reconciling Budgeted and Actual Income	545	(23)
Profitability Analysis of Strategic Business Segments	568	(51)
Glossary	619	(10)
Index	629	(12)
Cheek Figures	641