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Managerial and Cost Accounting

Managerial Accounting Professional Certifications in Management Accounting Planning, Directing, and Controlling Decision Making Planning Strategy Positioning Budgets Directing Costing Production Analysis Controlling Monitor Scorecard Cost Components Product Versus Period Costs Period Costs Financial Statement Issues that are Unique to Manufacturers Schedule of Raw Materials Schedule of Work in Process Schedule of Cost of Goods Manufactured Schedule of Cost of Goods Sold The Income Statement Reviewing Cost of Flow Concepts for a Manufacturer Critical Thinking About Cost Flow Cost-Value-Profit and Business Scalability Cost Behavior The Nature of Costs Variable Costs Fixed Costs Business Implications of the Fixed Cost Structure Economies of Sale Dialing in Your Business Model Cost Behavior Analysis Mixed Costs High-Low Method Method of Least Squares Recap Break-Even and Target Income Contribution Margin Contribution Margin: Aggregated, per Unit, or Ratio?Graphic Presentation Break-Even Calculations Target Income Calculations Critical Thinking About CVP Sensitivity Analysis Changing Fixed Costs Changing Variable Costs Blended Cost Shifts Per Unit Revenue Shifts Margin Beware Margin Mathematics CVP for Multiple Products Multiple Products, Selling Costs, and Margin Management Assumptions of CVP Job Costing and Modern Cost Management Systems Basic Job Casting Concepts Cost Data Determination Conceptualizing Job Costing Tracking Direct Labor Tracking Direct Materials Tracking Overhead Job Cost Sheets Expanding the Illustration Another Expansion of the Illustration Database Versus Spreadsheets Moving Beyond the Conceptual Level Information Systems for the Job Costing Environment Direct Material Direct Labor Overhead and Cost Drivers Tracking Job Cost Within the Corporate Ledger Direct Material Direct Labor Applied Factory Overhead Overview Financial Statement Impact Scenarios Cost Flows to the Financial Statements Subsidiary Accounts Global Trade and Transfers Accounting for Actual and Applied Overhead The Factory Overhead Account Actual Overhead The Balance of Factory Overhead Underapplied Overhead Overapplied Overhead Influence of GAAP Job Costing in Service, Not For-Profit, And Governmental Environments The Service Sector Capacity Utilization Modern Management of Costs and Quality Global Competition Kaizen Lean Manufacturing Just in Time Inventory Total Quality Management Six Sigma Reflection on Modern Cost Management Process Costing and Activity-Based Costing Process Costing Process Costing Comparing Job and Process Costing Introduction to the Cost of Production Report Job Costing Flows Process Costing Flows Job Costing Flows on Job Cost Sheets Equivalent Units Factors of Production An Illustration of Equivalent Units Calculations Cost per Equivalent Unit Cost Allocation to Completed Units and Units in Process Cost of Production Report Journal Entries Subsequent Departments The Big Picture FIFO Process Costing Activity-Based Costing Pros of ABC Cons of ABC The Reality of ABC A Closer Look at ABC Concepts The Steps to Implement ABC A Simple Analogy A Case Study in ABC Study Process and Costs Identify Activities Determine Traceable Costs and Allocation Rates Assign to Activities Determine Per-Activity Allocation Rates Apply Costs to Cost Objects What Just Happened?A Great Tool, But not a Panacea

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