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Managerial and Cost Accounting

Managerial AccountingProfessional Certifications in Management AccountingPlanning, Directing, and ControllingDecision MakingPlanningStrategyPositioningBudgetsDirectingCostingProductionAnalysisControllingMonitorScorecardCost ComponentsProduct Versus Period CostsPeriod CostsFinancial Statement Issues that are Unique to ManufacturersSchedule of Raw MaterialsSchedule of Work in ProcessSchedule of Cost of Goods ManufacturedSchedule of Cost of Goods SoldThe Income StatementReviewing Cost of Flow Concepts for a ManufacturerCritical Thinking About Cost FlowCost-Value-Profit and Business ScalabilityCost BehaviorThe Nature of CostsVariable CostsFixed CostsBusiness Implications of the Fixed Cost StructureEconomies of SaleDialing in Your Business ModelCost Behavior AnalysisMixed CostsHigh-Low MethodMethod of Least SquaresRecapBreak-Even and Target IncomeContribution MarginContribution Margin: Aggregated, per Unit, or Ratio?Graphic PresentationBreak-Even CalculationsTarget Income CalculationsCritical Thinking About CVPSensitivity AnalysisChanging Fixed CostsChanging Variable CostsBlended Cost ShiftsPer Unit Revenue ShiftsMargin BewareMargin MathematicsCVP for Multiple ProductsMultiple Products, Selling Costs, and Margin ManagementAssumptions of CVPJob Costing and Modern Cost Management SystemsBasic Job Casting ConceptsCost Data DeterminationConceptualizing Job CostingTracking Direct LaborTracking Direct MaterialsTracking OverheadJob Cost SheetsExpanding the IllustrationAnother Expansion of the IllustrationDatabase Versus SpreadsheetsMoving Beyond the Conceptual LevelInformation Systems for the Job Costing EnvironmentDirect MaterialDirect LaborOverhead and Cost DriversTracking Job Cost Within the Corporate LedgerDirect MaterialDirect LaborApplied Factory OverheadOverviewFinancial Statement Impact ScenariosCost Flows to the Financial StatementsSubsidiary AccountsGlobal Trade and TransfersAccounting for Actual and Applied OverheadThe Factory Overhead AccountActual OverheadThe Balance of Factory OverheadUnderapplied OverheadOverapplied OverheadInfluence of GAAPJob Costing in Service, Not For-Profit, And Governmental EnvironmentsThe Service SectorCapacity UtilizationModern Management of Costs and QualityGlobal CompetitionKaizenLean ManufacturingJust in Time InventoryTotal Quality ManagementSix SigmaReflection on Modern Cost ManagementProcess Costing and Activity-Based CostingProcess CostingProcess CostingComparing Job and Process CostingIntroduction to the Cost of Production ReportJob Costing FlowsProcess Costing FlowsJob Costing Flows on Job Cost SheetsEquivalent UnitsFactors of ProductionAn Illustration of Equivalent Units CalculationsCost per Equivalent UnitCost Allocation to Completed Units and Units in ProcessCost of Production ReportJournal EntriesSubsequent DepartmentsThe Big PictureFIFO Process CostingActivity-Based CostingPros of ABCCons of ABCThe Reality of ABCA Closer Look at ABC ConceptsThe Steps to Implement ABCA Simple AnalogyA Case Study in ABCStudy Process and CostsIdentify ActivitiesDetermine Traceable Costs and Allocation RatesAssign to ActivitiesDetermine Per-Activity Allocation RatesApply Costs to Cost ObjectsWhat Just Happened?A Great Tool, But not a Panacea