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Managerial Accounting: Tools for Business Decision Making, 5th Editionby Jerry J. Weygandt (University of Wisconsin, Madison); Paul D. Kimmel (University of Wisconsin-Milwaukee); Donald E. Kieso (Northern Illinois University)
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This is the 5th edition with a publication date of 10/1/2009.
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Many corporate managers struggle to see the relevance of accounting in their everyday responsibilities. Weygandt shows them how managerial accounting information fits in the larger context of business so they are better able to understand the important concepts. The new Do It! feature reinforces the basics by providing quick-hitting examples of brief exercises. The chapters also incorporate the All About You (AAY) feature as well as the Accounting Across the Organization (AAO) boxes that highlight the impact of accounting concepts. With these features, readers will have numerous opportunities to think about what they have just read and then apply that knowledge to sample problems.
Table of Contents
|Managerial Accounting Basics|
|Managerial Cost Concepts|
|Manufacturing Costs in Financial Statements|
|Managerial Accounting Today|
|Appendix: Accounting Cycle for a Manufacturing Company|
|Job Order Costing|
|Cost Accounting Systems|
|Job Order Cost Flow|
|Summary of Job Order Cost Flows|
|Reporting Job Cost Data|
|The Nature of Process Cost Systems|
|Comprehensive Example of Process Costing|
|Appendix: FIFO Method|
|Traditional Costing and Activity-Based Costing|
|Example of Traditional Costing versus ABC|
|Activity-Based Costing: A Closer Look|
|Activity-Based Costing in Service Industries|
|Appendix: Just-in-Time Processing|
|Cost Behavior Analysis|
|Cost-Volume-Profit Analysis: Additional Issues|
|Cost-Volume-Profit (CVP) Review|
|Cost Structure and Operating Leverage|
|Appendix: Absorption Costing versus Variable Costing|
|Management's Decision-Making Process|
|Types of Incremental Analysis|
|Other Considerations in Decision Making|
|Negotiated Transfer Prices|
|Cost-Based Transfer Prices|
|Market-Based Transfer Prices|
|Effect of Outsourcing on Transfer Pricing|
|Transfers Between Divisions in Different Countries|
|Appendix: Other Cost Approaches to Pricing|
|Preparing the Operating Budgets|
|Preparing the Financial Budgets|
|Budgeting in Nonmanufacturing Companies|
|Budgetary Control and Responsibility Accounting|
|The Concept of Budgetary Control|
|Static Budget Reports|
|The Concept of Responsibility Accounting|
|Types of Responsibility Centers|
|Appendix: Residual Income-Another Performance Measurement|
|Standard Costs and Balanced Scorecard|
|The Need for Standards|
|Setting Standard Costs-A Difficult Task|
|Analyzing and Reporting Variances from Standards|
|Standard Cost Accounting System|
|A Closer Look at Overhead Variances|
|Planning for Capital Investments|
|The Capital Budgeting Evaluation Process|
|Net Present Value Method|
|Other Capital Budgeting Techniques|
|Statement of Cash Flows|
|The Statement of Cash Flows: Usefulness and Format|
|Preparing the Statement of Cash Flows-Indirect Method|
|Using Cash Flows to Evaluate a Company|
|Using a Worksheet to Prepare the Statement of Cash Flows-Indirect Method|
|Statement of Cash Flows-Direct Method|
|Financial Statement Analysis|
|Basics of Financial Statement Analysis|
|Earning Power and Irregular Items|
|Quality of Earnings|
|Time Value of Money|
|Standards of Ethical Conduct for Management Accountants|
|Cases for Management Decision Making|
|Table of Contents provided by Publisher. All Rights Reserved.|