目次

DEVELOPING A COST DATA BASE FOR MANAGERIAL ACCOUNTING. Cost Classifications, Concepts, and Uses. Job Order Costing Systems. Product Costing for Repetitive Production. Cost Behavior and Contribution Margin Reporting. USE OF MANAGERIAL ACCOUNTING FOR DECISION MAKING WITH A PLANNING FOCUS. Cost–Volume–Profit Relationships. Decision Making Based on Relevant Information. Budgeting: A Management Tool for Financial Planning and Control. Capital Budgeting. USE OF MANAGERIAL ACCOUNTING FOR DECISION MAKING WITH A CONTROL FOCUS. Standard Costs: Direct Materials and Direct Labor. Flexible Budgets and Standard Manufacturing Overhead Costing. Profit Variance Analysis. Accounting for Decentralized Operations. CONSIDERATION OF SPECIALIZED MANAGERIAL ACCOUNTING TOPICS. Cost Allocation: A Closer Look. Quantitative Methods and Managerial Accounting. Analysis of Financial Statements. Statement of Cash Flows. Appendix.