TAILIEUCHUNG - Ebook Managerial accounting for managers (2/E): Part 1

(BQ) Part 1 book “Managerial accounting for managers” has contents: Managerial accounting and the business environment, managerial accounting and the business environment, cost-volume-profit relationships, activity-based costing - a tool to aid decision making, and other contents. | Pages managers MANAGERIAL ACCOUNTING for Second Edition Eric W. Noreen, ., CMA Professor Emeritus University of Washington Peter C. Brewer, ., CPA Miami University—Oxford, Ohio Ray H. Garrison, ., CPA Professor Emeritus Brigham Young University i 10/5/09 2:49:58 PM Pages Dedication To our families and to our many colleagues who use this book. MANAGERIAL ACCOUNTING FOR MANAGERS Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2011, 2008 by The McGraw-Hill Companies, Inc. All rights reserved. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOW/DOW 1 0 9 8 7 6 5 4 3 2 1 0 ISBN 978-0-07-352713-0 MHID 0-07-352713-0 Vice president and editor-in-chief: Brent Gordon Editorial director: Stewart Mattson Publisher: Tim Vertovec Director of development: Ann Torbert Development editor: Emily A. Hatteberg Vice president and director of marketing: Robin J. Zwettler Marketing manager: Kathleen Klehr Vice president of editing, design and production: Sesha Bolisetty Lead project manager: Pat Frederickson Lead production supervisor: Carol A. Bielski Senior designer: Mary Kazak Sander Senior photo research coordinator: Lori Kramer Photo researcher: Keri Johnson Media project manager: Jennifer Lohn Cover designer: Gino Cieslik Interior design: Gino Cieslik Cover photo: Integrated Laser Pointer, courtesy of VSON Technology Co., Ltd. Typeface: .

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• Managerial accounting for managers
• Managerial accounting
• The business environment
• The business environment
• Activity based costing
• Systems design
• 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
• Customer margins
• ABC action analysis
• Green costs
• Yellow costs
• Differential analysis
• Dropping segments
• Cost concepts
• Aid decision making