Managerial Accounting : Models for Decision-Making

by Ramji Balakrishnan (University of Iowa); Konduru Sivaramakrishnan (University of Houston); Geoff Sprinkle (Indiana University, Bloomington)

• ISBN13: 9780471467854
• ISBN10: 0471467855
• Edition: 1
• Format: Hardcover
• Copyright: 2008-11-01
• Publisher: Wiley

Summary

Most managerial accounting texts emphasize the mechanics of managerial accounting. While important, mechanics are not enough. To solve business problems, students need to understand how managerial accounting can improve decision-making, and when and where a particular tool or technique is appropriate.Balakrishnan's Managerial Accounting 1 st edition presents accounting information in the context of business decision making. It combines the traditional topics of managerial accounting with a strategic framework that shows students how to construct decision models and measure information. By linking business decisions with accounting information students will be motivated to learn and make more informed decisions. Balakrishnan will appeal to courses where there is a true focus on decision making and accounting is placed within a business context.

Author Biography

Konduru Sivaramakrishnan is a Professor of Accounting at University of Houston. Previously he was a tenured faculty member at Texas A&M and Carnegie Mellon University’s Graduate School of Industrial Administration. His PhD is from Northwestern University. He is well known in the academic community, and active in the research arena.

Ramji Balakrishnan is Professor of Accounting at the University of Iowa. His PhD is from Columbia University. He has an excellent reputation in the academic community and is also very active in the research arena.

Table of Contents

Introduction and Framework
Accounting: Information for Decision Making	p. 2
Identifying and Estimating Costs and Benefits	p. 40
Cost Flows and Cost Terminology	p. 74
Short-Term Planning and Control: Maximizing Contribution	p. 108
Techniques for Estimating Fixed and Variable Costs	p. 110
Cost-Volume-Profit Analysis	p. 154
Decision Making in the Short Term	p. 200
Operating Budgets: Bridging Planning and Control	p. 252
Budgetary Control and Variance Analysis	p. 304
Planning and Control over the Long Term: Maximizing Profit	p. 352
Cost Allocations: Theory and Applications	p. 354
Activity-Based Costing and Management	p. 400
Managing Long-Lived Resources: Capital Budgeting	p. 446
Performance Evaluation in Decentralized Organizations	p. 488
Strategic Planning and Control	p. 532
Cost Accounting Systems	p. 575
Job Costing	p. 576
Process Costing	p. 612
Support Activity and Dual-Rate Allocations	p. 634
Glossary	p. 661
Index	p. 667
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