TAILIEUCHUNG - Lecture Managerial accounting: Chapter 7 - Weygandt, Kieso, & Kimmel

Chapter 7 - Budgetary control and responsibility accounting. After studying this chapter, you should be able to: Describe the concept of budgetary control, evaluate the usefulness of static budget reports, explain the development of flexible budgets and the usefulness of flexible budget reports, describe the concept of responsibility accounting,. | John Wiley & Sons, Inc. Prepared by Karleen Nordquist The College of St. Benedict. and St. John’s University. with contributions by Marianne Bradford The University of Tennessee. Gregory K. Lowry . Macon Technical Institute Managerial Accounting Weygandt, Kieso, & Kimmel 1 Chapter 7 Budgetary Control and Responsibility Accounting After studying this chapter, you should be able to: 1 Describe the concept of budgetary control. 2 Evaluate the usefulness of static budget reports. 3 Explain the development of flexible budgets and the usefulness of flexible budget reports. 4 Describe the concept of responsibility accounting. Chapter 7 Budgetary Control and Responsibility Accounting After studying this chapter, you should be able to: 5 Indicate the features of responsibility reports for cost centers. 6 Identify the content of responsibility reports for profit centers. 7 Explain the basis and formula used in evaluating performance in investment centers. Chapter 7 Budgetary .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Budgetary control
• Responsibility accounting
• Static budget reports
• Flexible budget reports
• Managerial accounting for managers
• Profitability analysis
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Kế toán quản trị
• Managerial accounting information
• General cost classifi cations
• Product costs
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• Financial statement
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Financial accounting
• Dynamic business environment
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Income statement
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost