Loose-Leaf for Managerial Accounting: Creating Value in a Dynamic Business Environment

by Hilton, Ronald; Platt, David

• ISBN13: 9780077632502
• ISBN10: 0077632508
• Edition: 10th
• Format: Loose-leaf
• Copyright: 2013-09-13
• Publisher: McGraw-Hill Education

Summary

The emphasis of Managerial Accounting, 10th edition is 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/Platt 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 Appendix Effect of Income Taxes

Chapter 8 Variable Costing and the Costs of Quality and Sustainability

Chapter 9 Financial Planning and Analysis: The Master Budget

Chapter 10 Standard Costing and Analysis of Direct Costs

Chapter 10 Appendix Use of Standard Costs for Product Costing

Chapter 11 Flexible Budgeting and Analysis of Overhead Costs

Chapter 11 Appendix A Standard Costs and Product Costing

Chapter 11 Appendix B Sales Variances

Chapter 12 Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard

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