TAILIEUCHUNG - Lecture Managerial accounting for managers - Chapter 1: Managerial accounting: an overview

This chapter explains why managerial accounting is important to the future careers of all business students. It answers three questions: What is managerial accounting? Why does managerial accounting matter to your career? What skills do managers need to succeed? It also discusses the importance of ethics in business and corporate social responsibility. | Managerial Accounting: An Overview Chapter 1 Chapter 1: Managerial Accounting: An Overview This chapter explains why managerial accounting is important to the future careers of all business students. It answers three questions: (1) What is managerial accounting? (2) Why does managerial accounting matter to your career? and (3) What skills do managers need to succeed? It also discusses the importance of ethics in business and corporate social responsibility. Financial and Managerial Accounting: Seven Key Differences What is Managerial Accounting? There are seven key differences between financial accounting and managerial accounting: Users: Financial accounting reports are prepared for external parties, whereas managerial accounting reports are prepared for internal users. Emphasis on the future: Financial accounting summarizes past transactions. Managerial accounting has a strong future orientation. Relevance of data: Financial accounting data should be objective and verifiable. .

• Kế toán - Kiểm toán
• Managerial accounting for managers
• Managerial accounting
• Lecture Managerial accounting
• Profitability analysis
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Process management
• Financial statement
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost
• Profit planning
• Advantages of budgeting
• Flexible budgets
• Performance analysis
• Standard costs
• Predetermined overhead rates
• Standard costing system
• Performance measurement
• Decentralized organizations
• Service department charges
• Transfer prices
• Pricing products
• Price elasticity
• Computing absolute profitability
• Simple regression analysis
• Simple regression using excel
• Cost volume profit relationships
• Contribution approach
• Job order costing
• Job cost sheet
• Calculating predetermined rates
• Capacity based overhead rates
• Variable costing
• Segment reporting
• Activity based costing
• Customer margins
• ABC action analysis
• Green costs
• Yellow costs
• Differential analysis
• Dropping segments
• Cost concepts
• Aid decision making