1 Managerial and cost Accounting Larry M. Walther Christopher J. Skousen Download free books at Managerial and cost Accounting 2009 Larry M. Walther, under nonexclusive license to Christopher J. Skousen &. Ventus Publishing ApS. All material in this publication is copyrighted, and the exclusive property of Larry M. Walther or his licensors (all rights reserved). ISBN 978-87-7681-491-5. Download free ebooks at 2. Managerial and cost Accounting Contents Contents Part 1. Introduction to Managerial Accounting 9. 1. Managerial Accounting 10.
2 Professional Certifications in Management Accounting 10. 2. Planning, Directing, and Controlling 11. Decision Making 11. Planning 12. Strategy 13. Positioning 14. Budgets 16. Directing 16. costing 17. Production 19. Analysis 21. Controlling 22. Monitor 22. Scorecard 23. 3. cost Components 26. 4. Product Versus Period Costs 28. Period Costs 28. Fast-track your career Please click the advert Masters in Management Stand out from the crowd Designed for graduates with less than one year of full-time postgraduate work experience, London Business School's Masters in Management will expand your thinking and provide you with the foundations for a successful career in business.
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4 Financial Statement Issues that are Unique to Manufacturers 29. Schedule of Raw Materials 29. Schedule of Work in Process 30. Schedule of cost of Goods Manufactured 31. Schedule of cost of Goods Sold 31. The Income Statement 32. Reviewing cost of Flow Concepts for a Manufacturer 32. Critical Thinking About cost Flow 34. Part 2. cost -Volume-Profit and Business Scalability 36. 6. cost Behavior 37. The Nature of Costs 37. Variable Costs 37. Fixed Costs 38. Business Implications of the Fixed cost Structure 40. Economies of Scale 40.
5 Dialing in Your Business Model 42. 7. cost Behavior Analysis 44. Mixed Costs 44. High-Low Method 45. Method of Least Squares 46. Recap 49. UBS 2010. All rights reserved. You're full of energy and ideas. And that's just what we are looking for. Please click the advert Looking for a career where your ideas could really make a di erence? UBS's Graduate Programme and internships are a chance for you to experience for yourself what it's like to be part of a global team that rewards your input and believes in succeeding together. Wherever you are in your academic career, make your future a part of ours by visiting Download free ebooks at 4.
6 Managerial and cost Accounting Contents 8. Break-Even and Target Income 50. Contribution Margin 50. Contribution Margin: Aggregated, per Unit, or Ratio? 50. Graphic Presentation 51. Break-Even Calculations 52. Target Income Calculations 53. Critical Thinking About CVP 54. 9. Sensitivity Analysis 55. Changing Fixed Costs 55. Changing Variable Costs 56. Blended cost Shifts 57. Per Unit Revenue Shifts 57. Margin Beware 58. Margin Mathematics 59. 10. CVP for Multiple Products 60. Multiple Products, Selling Costs, and Margin Management 61.
7 11. Assumptions of CVP 62. Part 3. Job costing and Modern cost Management Systems 63. 12. Basic Job costing Concepts 64. cost Data Determination 64. Conceptualizing Job costing 64. Tracking Direct Labor 66. Tracking Direct Materials 66. Please click the advert Download free ebooks at 5. Managerial and cost Accounting Contents Tracking Overhead 67. Job cost Sheets 69. Expanding the Illustration 69. Another Expansion of the Illustration 71. Database Versus Spreadsheets 71. Moving Beyond the Conceptual Level 72. 13. Information Systems for the Job costing Environment 73.
8 Direct Material 73. Direct Labor 73. Overhead and cost Drivers 74. 14. Tracking Job cost Within the Corporate Ledger 76. Direct Material 76. Direct Labor 79. Applied Factory Overhead 79. Overview 80. Financial Statement Impact Scenarios 81. cost Flows to the Financial Statements 83. Subsidiary Accounts 83. Global Trade and Transfers 84. 15. Accounting for Actual and Applied Overhead 85. The Factory Overhead Account 85. Actual Overhead 86. The Balance of Factory Overhead 86. Underapplied Overhead 87. Overapplied Overhead 88. Influence of Gaap 89.
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10 Job costing in Service, Not For-Profit, and Governmental Environments 91. The Service Sector 92. Capacity Utilization 92. 17. Modern Management of Costs and Quality 93. Global Competition 93. Kaizen 93. Lean Manufacturing 95. Just in Time Inventory 96. Total Quality Management 96. Six Sigma 97. Reflection on Modern cost Management 98. Part 4. Process costing and Activity-Based costing 99. 18. Process costing 100. Process costing 100. Comparing Job and Process costing 101. Introduction to the cost of Production Report 101. Job costing Flows 102.