Verfügbarkeit: Managerial accounting for managers | Technische Universität München

Managerial accounting for managers:

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Bibliographische Detailangaben
Beteiligte Personen:	Noreen, Eric W. (VerfasserIn), Brewer, Peter C. (VerfasserIn), Garrison, Ray H. 1933- (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Boston [u.a.] McGraw-Hill Irwin 2008
Schlagwörter:	Managerial accounting Management Accounting
Links:	http://www.loc.gov/catdir/enhancements/fy0743/2007034085-t.html http://www.loc.gov/catdir/enhancements/fy0743/2007034085-d.html http://www.loc.gov/catdir/enhancements/fy0743/2007034085-b.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016737801&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Beschreibung:	Includes index.
Umfang:	xxvi, 646 p. ill. (chiefly col.) 29 cm
ISBN:	9780073526973 0073526975

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Datensatz im Suchindex

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adam_text	Brief Contents Chapter One Chapter Two Chapter Three Chapter Four Chapter Five Chapter Six Chapter Seven Chapter Eight Chapter Nine Chapter Ten Chapter Eleven Chapter Twelve Chapter Thirteen Appendix A Appendix B Managerial Accounting and the Business Environment 1 Cost Terms, Concepts, and Classifications 38 Systems Design: Job-Order Costing 78 Cost Behavior: Analysis and Use 120 Cost-Volume-Profit Relationships 165 Variable Costing: A Tool for Management 208 Activity-Based Costing: A Tool to Aid Decision Making 242 Profit Planning 297 Standard Costs and the Balanced Scorecard 343 Flexible Budgets and Overhead Analysis 396 Segment Reporting and Decentralization 437 Relevant Costs for Decision Making 499 Capital Budgeting Decisions 547 Pricing Products and Services 605 Profitability Analysis 621 Credits 634 Index 635 xvii Contents Managerial Accounting and the Business Environment 1 Globalization 2 Strategy 4 The Work of Management and the Need for Managerial Accounting Information 5 Planning 6 Directing and Motivating 6 Controlling 6 The End Results of Managers Activities 7 The Planning and Control Cycle 7 Comparison of Financial and Managerial Accounting 7 Emphasis on the Future 7 Relevance of Data 9 Less Emphasis on Precision 9 Segments of an Organization 9 Generally Accepted Accounting Principles (GAAP) 9 Managerial Accounting—Not Mandatory 9 Organizational Structure 10 Decentralization 10 The Functional View of Organizations Line and Staff Relationships 11 The Chief Financial Officer 11 10 Process Management 12 Lean Production 12 The Lean Thinking Model 13 The Theory of Constraints (TOC) 15 Six Sigma 16 Technology in Business 17 E-Commerce 17 Enterprise Systems 19 The Importance of Ethics in Business 19 Code of Conduct for Management Accountants 21 Company Codes of Conduct 23 Codes of Conduct on the International Level 24 Corporate Governance 25 The Sarbanes-Oxley Act of 2002 26 Enterprise Risk Management 27 Identifying and Controlling Business Risks 27 The Certified Management Accountant (CMA) 28 Summary 29 Glossary 30 Questions 31 Exercises 31 Problems 33 Research and Application 36 Cost Terms, Concepts, and Classifications 38 General Cost Classifications 39 Manufacturing Costs 39 Direct Materials 39 Direct Labor 40 Manufacturing Overhead 41 Nonmanufacturing Costs 41 Product Costs versus Period Costs Product Costs 42 Period Costs 42 Prime Cost and Conversion Cost 41 42 Cost Classifications on Financial Statements The Balance Sheet 45 The Income Statement 46 Schedule of Cost of Goods Manufactured 47 Product Cost Flows 49 Inventoriable Costs 50 An Example of Cost Flows 50 Cost Classifications for Predicting Cost Behavior 51 Variable Cost 51 Fixed Cost 53 45 xix Cost Classifications for Assigning Costs to Cost Objects 55 Direct Cost 55 Indirect Cost 56 Cost Classifications for Decision Making 56 Differential Cost and Revenue 56 Opportunity Cost 58 Sunk Cost 59 Summary 59 Review Problem 1: Cost Terms 59 Review Problem 2: Schedule of Cost of Goods Manufactured and Income Statement 60 Glossary 62 Questions 63 Exercises 63 Problems 67 Cases 75 Research and Application 77 Systems Design: Job-Order Costing 78 Process and Job-Order Costing 79 Process Costing 79 Job-Order Costing 80 Job-Order Costing—An Overview 80 Measuring Direct Materials Cost 81 Job Cost Sheet 82 Measuring Direct Labor Cost 82 Application of Manufacturing Overhead 84 Using the Predetermined Overhead Rate 84 The Need for a Predetermined Rate 85 Choice of an Allocation Base for Overhead Cost 86 Computation of Unit Costs 87 Summary of Document Flows 88 An Extended Example of Job-Order Costing 88 Direct and Indirect Materials 88 Labor Cost 90 Manufacturing Overhead Cost 91 Applying Manufacturing Overhead 91 Underapplied or Overapplied Overhead 92 Disposition of Underapplied or Overapplied Overhead 93 Prepare an Income Statement 94 Cost of Goods Sold 94 The Direct Method of Determining Cost of Goods Sold 94 The Indirect Method of Determining Cost of Goods Sold 95 Income Statement 96 Multiple Predetermined Overhead Rates 97 Job-Order Costing in Service Companies 97 Use of Information Technology 97 Summary 99 Review Problem: Job-Order Costing 99 Glossary 101 Appendix 3A: The Predetermined Overhead Rate and Capacity 101 Questions 104 Exercises 104 Problems 109 Cases 115 Research and Application 119 Cost Behavior: Analysis and Use 120 Types of Cost Behavior Patterns 121 Variable Costs 121 The Activity Base 122 Extent of Variable Costs 124 True Variable versus Step-Variable Costs 124 True Variable Costs 124 Step-Variable Costs 124 The Linearity Assumption and the Relevant Range 125 Fixed Costs 126 Types of Fixed Costs 127 Committed Fixed Costs 128 Discretionary Fixed Costs 128 The Trend toward Fixed Costs 129 Is Labor a Variable or a Fixed Cost? 129 xx Fixed Costs and the Relevant Range Mixed Costs 132 130 The Analysis of Mixed Costs 134 Diagnosing Cost Behavior with a Scattergraph Plot The High-Low Method 139 The Least-Squares Regression Method 141 Multiple Regression Analysis 141 The Contribution Format Income Statement 141 Why a New Income Statement Format? 141 The Contribution Approach 144 Summary 144 Review Problem 1: Cost Behavior 145 Review Problem 2: High-Low Method 146 Glossary 147 Appendix 4A: Least-Squares Regression Using Microsoft® Excel 147 Questions 149 Exercises 150 Problems 154 Cases 160 Research and Application 163 136 Target Profit Analysis 177 The CVP Equation 177 The Contribution Margin Approach The Margin of Safety 179 178 CVP Considerations in Choosing a Cost Structure Cost Structure and Profit Stability 180 Operating Leverage 182 Structuring Sales Commissions 183 Sales Mix 184 The Definition of Sales Mix 184 Sales Mix and Break-Even Analysis 184 Assumptions of CVP Analysis 187 Summary 187 Review Problem: CVP Relationships 188 Glossary 191 Questions 191 Exercises 191 Problems 196 Cases 204 Research and Application 207 180 Cost-Volume-Profit Relationships 165 The Basics of Cost-Volume-Profit (CVP) Analysis 166 Contribution Margin 167 CVP Relationships in Graphic Form 169 Preparing the CVP Graph 169 Contribution Margin Ratio (CM Ratio) 171 Some Applications of CVP Concepts 172 Change in Fixed Cost and Sales Volume 172 Change in Variable Costs and Sales Volume 173 Change in Fixed Cost, Sales Price, and Sales Volume 174 Change in Variable Cost, Fixed Cost, and Sales Volume 175 Change in Selling Price 175 Break-Even Analysis 176 Break-Even Computations 176 The Equation Method 176 The Contribution Margin Method 177 Variable Costing: A Tool for Management 208 Overview of Absorption and Variable Costing 209 Absorption Costing 209 Variable Costing 209 Selling and Administrative Expense 209 Unit Cost Computations 210 Income Comparison of Absorption and Variable Costing 211 Extended Comparison of Income Data 213 Effect of Changes in Production on Net Operating Income 217 Variable Costing 218 Absorption Costing 218 Choosing a Costing Method 221 The Impact on the Manager 221 CVP Analysis and Absorption Costing Decision Making 222 222 xxi External Reporting and Income Taxes 223 Advantages of Variable Costing and the Contribution Approach 224 Variable Costing and the Theory of Constraints 224 Impact of Lean Production 225 Summary 225 Review Problem: Contrasting Variable and Absorption Costing 226 Glossary 228 Questions 228 Exercises 229 Problems 232 Cases 239 The Limitations of Activity-Based Costing 267 Summary 268 Review Problem: Activity-Based Costing 269 Glossary 271 Appendix 7A: ABC Action Analysis 271 Summary 277 Review Problem: Activity Analysis Report 278 Glossary (Appendix 8A) 279 Questions 280 Exercises 280 Problems 290 Cases 294 Research and Application 295 Activity-Based Costing: A Tool to Aid Decision Making 242 Activity-Based Costing: An Overview 243 How Costs Are Treated under Activity-Based Costing 244 Nonmanufacturing Costs and Activity-Based Costing 244 Manufacturing Costs and Activity-Based Costing Cost Pools, Allocation Bases, and Activity-Based Costing 244 Designing an Activity-Based Costing (ABC) System 246 Step 1: Define Activities, Activity Cost Pools, and Activity Measures 249 The Mechanics of Activity-Based Costing 251 Step 2: Assign Overhead Costs to Activity Cost Pools 251 Step 3: Calculate Activity Rates 254 Step 4: Assign Overhead Costs to Cost Objects 255 Step 5: Prepare Management Reports 257 Comparison of Traditional and ABC Product Costs Product Margins Computed Using the Traditional Cost System 261 The Differences between ABC and Traditional Product Costs 262 Targeting Process Improvements 265 Activity-Based Costing and External Reports The Basic Framework of Budgeting 298 Advantages of Budgeting 298 Responsibility Accounting 298 Choosing a Budget Period 299 The Self-imposed Budget 300 Human Factors in Budgeting 301 244 The Budget Committee 303 The Master Budget: An Overview 303 Preparing the Master Budget 305 The Sales Budget 306 The Production Budget 307 Inventory Purchases—Merchandising Firm 309 The Direct Materials Budget 309 The Direct Labor Budget 311 The Manufacturing Overhead Budget 312 The Ending Finished Goods Inventory Budget 314 The Selling and Administrative Expense Budget 314 260 The Cash Budget 316 The Budgeted Income Statement 319 The Budgeted Balance Sheet 320 Summary 322 Review Problem: Budget Schedules 322 Glossary 324 266 Questions 325 Exercises 325 xxii Problems 328 Cases 329 Research and Application 342 Standard Costs and the Balanced Scorecard 343 Standard Costs—Management by Exception 345 Who Uses Standard Costs? 346 Setting Standard Costs 347 Ideal versus Practical Standards 347 Setting Direct Materials Standards 348 Setting Direct Labor Standards 349 Setting Variable Manufacturing Overhead Standards 350 Are Standards the Same as Budgets? 350 A General Model for Variance Analysis Price and Quantity Variances 351 350 Using Standard Costs—Direct Materials Variances 352 Materials Price Variance—A Closer Look 354 Isolation of Variances 354 Responsibility for the Variance 354 Materials Quantity Variance—A Closer Look 355 Using Standard Costs—Direct Labor Variances 356 Labor Rate Variance—A Closer Look 357 Labor Efficiency Variance—A Closer Look 358 Using Standard Costs—Variable Manufacturing Overhead Variances 359 Manufacturing Overhead Variances—A Closer Look 360 Variance Analysis and Management by Exception 361 International Uses of Standard Costs 262 Evaluation of Controls Based on Standard Costs 363 Advantages of Standard Costs 363 Potential Problems with the Use of Standard Costs 363 Balanced Scorecard 364 Common Characteristics of Balanced Scorecards 365 A Company s Strategy and the Balanced Scorecard 368 Tying Compensation to the Balanced Scorecard 370 Advantages of Timely and Graphic Feedback 370 Some Measures of Internal Business Process Performance 372 Delivery Cycle Time 372 Throughput (Manufacturing Cycle) Time 372 Manufacturing Cycle Efficiency (MCE) 373 Some Final Observations Concerning the Balanced Scorecard 374 Summary 375 Review Problem: Standard Costs 375 Glossary 377 Questions 378 Exercises 379 Problems 384 Cases 393 Research and Application 395 Flexible Budgets and Overhead Analysis 396 Flexible Budgets 397 Characteristics of a Flexible Budget 397 Deficiencies of the Static Budget 398 How a Flexible Budget Works 400 Using the Flexible Budgeting Concept in Performance Evaluation 400 The Measure of Activity—A Critical Choice 402 Variable Overhead Variances—A Closer Look Actual versus Standard Hours 403 Spending Variance Alone 404 Interpreting the Spending Variance 405 Both Spending and Efficiency Variances 405 Interpreting the Efficiency Variance 405 Control of the Efficiency Variance 406 Activity-Based Costing and the Flexible Budget Overhead Rates and Fixed Overhead Analysis Flexible Budgets and Overhead Rates 407 Denominator Activity 408 Computing the Overhead Rate 408 Overhead Application in a Standard Cost System The Fixed Overhead Variances 409 The Budget Variance—A Closer Look 410 403 406 407 409 xxHi The Volume Variance—A Closer Look 411 Graphic Analysis of Fixed Overhead Variances 412 Cautions in Fixed Overhead Analysis 413 Overhead Variances and Underapplied or Overapplied Overhead Cost 413 Summary 414 Review Problem: Overhead Analysis 414 Glossary 417 Questions 417 Exercises 418 Problems 424 Cases 432 Segment Reporting and Decentralization 437 Decentralization in Organizations Advantages and Disadvantages of Decentralization 438 438 Responsibility Accounting 439 Cost, Profit, and Investment Centers 439 Cost Center 439 Profit Center 439 Investment Center 440 An Organizational View of Responsibility Centers 440 Decentralization and Segment Reporting 441 Building a Segmented Income Statement 442 Levels of Segmented Statements 444 Sales and Contribution Margin 446 Traceable and Common Fixed Costs 446 Identifying Traceable Fixed Costs 446 Activity-Based Costing 447 Traceable Costs Can Become Common Costs 447 Segment Margin 448 Segmented Financial Information in External Reports 450 Hindrances to Proper Cost Assignment 450 Omission of Costs 450 Inappropriate Methods for Assigning Traceable Costs among Segments 451 Failure to Trace Costs Directly 451 xxiv Inappropriate Allocation Base 451 Arbitrarily Dividing Common Costs among Segments 451 Evaluating Investment Center Performance—Return on Investment 452 The Return on Investment (ROI) Formula 453 Net Operating Income and Operating Assets Defined 453 Understanding ROI 453 Example 1: Increased Sales without Any Increase in Operating Assets 456 Example 2: Decreased Operating Expenses with No Change in Sales or Operating Assets 456 Example 3: Decreased Operating Assets with No Change in Sales or Operating Expenses 456 Example 4: Invest in Operating Assets to Increase Sales 457 ROI and the Balanced Scorecard 457 Criticisms of ROI 458 Residual Income 459 Motivation and Residual Income 460 Divisional Comparison and Residual Income 461 Summary 462 Review Problem 1: Segmented Statements 462 Review Problem 2: Return on Investment (ROI) and Residual Income 463 Glossary 464 Appendix HA: Transfer Pricing 465 Review Problem 3: Transfer Pricing 471 Glossary (Appendix 12A) 472 Appendix 11B: Service Department Charges Glossary (Appendix 12B) 478 Questions 479 Exercises 479 Problems 487 Cases 496 Research and Application 497 All Relevant Costs for Decision Making 499 Cost Concepts for Decision Making 500 Identifying Relevant Costs and Benefits 500 Different Costs for Different Purposes 501 An Example of Identifying Relevant Costs and Benefits 502 Reconciling the Total and Differential Approaches 504 Why Isolate Relevant Costs? 506 Adding and Dropping Product Lines and Other Segments 507 An Illustration of Cost Analysis 507 A Comparative Format 509 Beware of Allocated Fixed Costs 509 The Make or Buy Decision 510 Strategic Aspects of the Make or Buy Decision 511 An Example of Make or Buy 511 Opportunity Cost 513 Special Orders 514 Utilization of a Constrained Resource 516 Contribution Margin per Unit of the Constrained Resource 516 Managing Restraints 518 The Problem of Multiple Constraints 519 Joint Product Costs and the Contribution Approach 519 The Pitfalls of Allocation 520 Sell or Process Further Decisions 521 Activity-Based Costing and Relevant Costs 523 Summary 523 Review Problem: Relevant Costs 523 Glossary 524 Questions 525 Exercises 525 Problems 533 Cases 540 Capital Budgeting Decisions 547 Capital Budgeting—Planning Investments 548 Typical Capital Budgeting Decisions 549 The Time Value of Money 549 Discounted Cash Flows—The Net Present Value Method 549 The Net Present Value Method Illustrated 549 Emphasis on Cash Flows 551 Typical Cash Outflows 551 Typical Cash Inflows 551 Recovery of the Original Investment 552 Simplifying Assumptions 553 Choosing a Discount Rate 553 An Extended Example of the Net Present Value Method 553 Discounted Cash Flows—The Internal Rate of Return Method 553 The Internal Rate of Return Method Illustrated 555 Salvage Value and Other Cash Flows 556 Using the Internal Rate of Return 556 The Cost of Capital as a Screening Tool 556 Comparison of the Net Present Value and the Internal Rate of Return Methods 557 Expanding the Net Present Value Method 557 The Total-Cost Approach 557 The Incremental-Cost Approach 559 Least-Cost Decisions 559 Uncertain Cash Flows 561 An Example 561 Real Options 562 Preference Decisions—The Ranking of Investment Projects 563 Internal Rate of Return Method 563 Net Present Value Method 563 Other Approaches to Capital Budgeting Decisions 564 The Payback Method 564 Evaluation of the Payback Method 565 An Extended Example of Payback 566 Payback and Uneven Cash Flows 567 The Simple Rate of Return Method 568 Criticisms of the Simple Rate of Return 570 Postaudit of Investment Projects 570 Summary 571 Review Problem 1: Basic Present Value Computations 572 Review Problem 2: Comparison of Capital Budgeting Methods 573 Glossary 574 Appendix 13A: The Concept of Present Value 575 Glossary (Appendix 13A) 578 Appendix 13B: Present Value Tables 579 Appendix 13C: Income Taxes in Capital Budgeting Decisions 585 Glossary (Appendix 13C) 585 XXV Questions 585 Exercises 586 Problems 592 Cases 601 Summary 614 Glossary 615 Questions 615 Exercises 615 Problems 616 Pricing Products and Services 605 Introduction 606 The Economists Approach to Pricing Elasticity of Demand 606 The Profit-Maximizing Price 607 606 The Absorption Costing Approach to Cost-Pius Pricing 610 Setting a Target Selling Price Using the Absorption Costing Approach 610 Determining the Markup Percentage 611 Problems with the Absorption Costing Approach 612 Target Costing 613 Reasons for Using Target Costing 613 An Example of Target Costing 614 Profitability Analysis 621 Introduction 622 Absolute Profitability 622 Relative Profitability 623 Volume Trade-Off Decisions 625 Managerial Implications 626 Summary 629 Glossary 629 Questions 629 Exercises 629 Problems 631 Cases 633 Credits 634 Index 635 xxvi
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title	Managerial accounting for managers
title_auth	Managerial accounting for managers
title_exact_search	Managerial accounting for managers
title_full	Managerial accounting for managers Eric W. Noreen ; Peter C. Brewer ; Ray H. Garrison
title_fullStr	Managerial accounting for managers Eric W. Noreen ; Peter C. Brewer ; Ray H. Garrison
title_full_unstemmed	Managerial accounting for managers Eric W. Noreen ; Peter C. Brewer ; Ray H. Garrison
title_short	Managerial accounting for managers
title_sort	managerial accounting for managers
topic	Managerial accounting Management Accounting (DE-588)4125415-6 gnd
topic_facet	Managerial accounting Management Accounting
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