James Jiambalvo (University of Washington)

Managerial Accounting, EMEA Edition

• Broschiertes Buch

Produktbeschreibung

To be a successful manager, you need to understand how foundational managerial accounting concepts apply to the business world. Managerial Accounting, 7th edition helps students make direct connections between the classroom and the boardroom by presenting robust cases and managers' comments on real company issues.

Known for its "You Get What You Measure" framework, this edition presents an updated focus on building students' decision-making and critical thinking skills through incremental analysis and data analytics coverage. Appropriate for both introductory and MBA Managerial Accounting courses, Managerial Accounting, 7th edition helps prepares students for their role as future leaders.

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Produktdetails

• Verlag: Wiley / Wiley & Sons
• Artikelnr. des Verlages: 1W119668320
• 7. Aufl.
• Seitenzahl: 496
• Erscheinungstermin: 12. Dezember 2019
• Englisch
• Abmessung: 216mm x 278mm x 33mm
• Gewicht: 1240g
• ISBN-13: 9781119668329
• ISBN-10: 1119668328
• Artikelnr.: 61333080

Inhaltsangabe

1 Managerial Accounting in the Information Age 1-1

Goal of Managerial Accounting 1-2

Cost Terms Used in Discussing Planning, Control, and Decision Making 1-7

Two Key Ideas in Managerial Accounting 1-10

The Information Age and Managerial Accounting 1-13

Ethical Considerations in Managerial Decision Making 1-17

The Controller as the Top Management Accountant 1-20

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 1-22

End-of-Chapter Homework: Questions / Exercises / Problems / Cases 1-25

Appendix: IMA Statement of Ethical Professional Practice 1-32

2 Job-Order Costing for Manufacturing and Service Companies 2-1

Cost Classifications for Manufacturing Firms 2-2

Product Cost Information in Financial Reporting and Decision Making 2-6

Balance Sheet Presentation of Product Costs 2-7

Flow of Product Costs in Accounts 2-8

Income Statement Presentation of Product Costs 2-8

Types of Costing Systems 2-11

Overview of Job Costs and Financial Statement Accounts 2-11

Job-Order Costing System 2-13

Eastlake Revisited: Using Job Cost Information 2-18

Relation Between the Costs of Jobs and the Flow of Costs in Work in Process, Finished Goods, and Cost of Goods Sold 2-19

Allocating Overhead to Jobs: A Closer Look 2-20

Predetermined Overhead Rates 2-21

Job-Order Costing for Service Companies 2-24

Modern Manufacturing Practices and Product Costing Systems 2-27

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 2-30

End-of-Chapter Homework: Questions / Exercises / Problems / Cases 2-35

3 Process Costing 3-1

Difference between Job-Order and Process Costing Systems 3-2

Product and Cost Flows 3-3

Calculating Unit Cost 3-6

Calculating and Applying Cost per Equivalent Unit: Mixing Department Example 3-7

Production Cost Report 3-9

Basic Steps in Process Costing: A Summary 3-11

Kent Chemical Revisited: Answering Stacy's Question 3-12

Dealing with Transferred-in Cost: Packaging Department Example 3-12

Process Costing and Incremental Analysis 3-14

"You Get What You Measure!" and Manufacturing Processes 3-15

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 3-16

End-of-Chapter Homework: Questions / Exercises / Problems / Cases 3-20

4 Cost-Volume-Profit Analysis 4-1

Common Cost Behavior Patterns 4-2

Cost Estimation Methods 4-6

Cost-Volume-Profit Analysis 4-14

Multiproduct Analysis 4-19

Assumptions in CVP Analysis 4-23

Codeconnect Example Revisited: Answering Mary's Questions 4-23

Operating Leverage 4-24

Constraints 4-25

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 4-26

End-of-chapter Homework: Questions / Exercises / Problems / Cases 4-30

Appendix: Using Regression in Microsoft Excel to Estimate Fixed and Variable Costs 4-46

5 Variable Costing 5-1

Full (Absorption) and Variable Costing 5-2

Effects of Production on Income for Full Versus Variable Costing: The Clausentube Example 5-5

Benefits of Variable Costing for Internal Reporting 5-12

Variable Costing Limits Management of Earnings via Production Volume 5-12

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 5-13

End-of-Chapter Homework: Questions