Managerial Accounting | Kurt Heisinger and Joe Ben Hoyle

- 1What Is Managerial Accounting?
- 2How Is Job Costing Used to Track Production Costs?
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  - 2.1Differentiating Job Costing from Process Costing
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  - 2.2How a Job Costing System Works
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  - 2.3Assigning Manufacturing Overhead Costs to Jobs
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  - 2.4Job Costing in Service Organizations
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  - 2.5Chapter Wrap-Up: Summary of Cost Flows at Custom Furniture Company
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  - 2.6End-of-Chapter Exercises
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- 3How Does an Organization Use Activity-Based Costing to Allocate Overhead Costs?
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  - 3.1Why Allocate Overhead Costs?
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  - 3.2Approaches to Allocating Overhead Costs
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  - 3.3Using Activity-Based Costing to Allocate Overhead Costs
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  - 3.4Using Activity-Based Management to Improve Operations
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  - 3.5Using Activity-Based Costing (ABC) and Activity-Based Management (ABM) in Service Organizations
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  - 3.6Variations of Activity-Based Costing (ABC)
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  - 3.7End-of-Chapter Exercises
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- 4How Is Process Costing Used to Track Production Costs?
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  - 4.1Comparison of Job Costing with Process Costing
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  - 4.2Product Cost Flows in a Process Costing System
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  - 4.3Determining Equivalent Units
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  - 4.4The Weighted Average Method
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  - 4.5Preparing a Production Cost Report
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  - 4.6End-of-Chapter Exercises
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- 5How Do Organizations Identify Cost Behavior Patterns?
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  - 5.1Cost Behavior Patterns
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  - 5.2Cost Estimation Methods
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  - 5.3The Contribution Margin Income Statement
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  - 5.4The Relevant Range and Nonlinear Costs
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  - 5.5Appendix: Performing Regression Analysis with Excel
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  - 5.6End-of-Chapter Exercises
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- 6How Is Cost-Volume-Profit Analysis Used for Decision Making?
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  - 6.1Cost-Volume-Profit Analysis for Single-Product Companies
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  - 6.2Cost-Volume-Profit Analysis for Multiple-Product and Service Companies
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  - 6.3Using Cost-Volume-Profit Models for Sensitivity Analysis
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  - 6.4Impact of Cost Structure on Cost-Volume-Profit Analysis
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  - 6.5Using a Contribution Margin When Faced with Resource Constraints
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  - 6.6Income Taxes and Cost-Volume-Profit Analysis
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  - 6.7Using Variable Costing to Make Decisions
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  - 6.8End-of-Chapter Exercises
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- 7How Are Relevant Revenues and Costs Used to Make Decisions?
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  - 7.1Using Differential Analysis to Make Decisions
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  - 7.2Make-or-Buy Decisions
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  - 7.3Product Line Decisions
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  - 7.4Customer Decisions
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  - 7.5Review of Cost Terms Used in Differential Analysis
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  - 7.6Special Order Decisions
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  - 7.7Cost-Plus Pricing and Target Costing
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  - 7.8Identifying and Managing Bottlenecks
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  - 7.9Be Aware of Qualitative Factors
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  - 7.10Appendix: Making Decisions Involving Joint Costs
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  - 7.11End-of-Chapter Exercises
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- 8How Is Capital Budgeting Used to Make Decisions?
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  - 8.1Capital Budgeting and Decision Making
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  - 8.2Net Present Value
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  - 8.3The Internal Rate of Return
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  - 8.4Other Factors Affecting NPV and IRR Analysis
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  - 8.5The Payback Method
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  - 8.6Additional Complexities of Estimating Cash Flows
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  - 8.7The Effect of Income Taxes on Capital Budgeting Decisions
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  - 8.8Appendix: Present Value Tables
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  - 8.9End-of-Chapter Exercises
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- 9How Are Operating Budgets Created?
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  - 9.1Planning and Controlling Operations
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  - 9.2The Budgeting Process
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  - 9.3The Master Budget
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  - 9.4Budgeting in Nonmanufacturing Organizations
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  - 9.5Ethical Issues in Creating Operating Budgets
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  - 9.6End-of-Chapter Exercises
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- 10How Do Managers Evaluate Performance Using Cost Variance Analysis?
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  - 10.1Flexible Budgets
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  - 10.2Standard Costs
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  - 10.3Direct Materials Variance Analysis
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  - 10.4Direct Labor Variance Analysis
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  - 10.5Variable Manufacturing Overhead Variance Analysis
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  - 10.6Determining Which Cost Variances to Investigate
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  - 10.7Using Variance Analysis with Activity-Based Costing
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  - 10.8Fixed Manufacturing Overhead Variance Analysis
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  - 10.9Appendix: Recording Standard Costs and Variances
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  - 10.10End-of-Chapter Exercises
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- 11How Do Managers Evaluate Performance in Decentralized Organizations?
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  - 11.1Using Decentralized Organizations to Control Operations
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  - 11.2Maintaining Control over Decentralized Organizations
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  - 11.3Comparing Segmented Income for Investment Centers
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  - 11.4Using Return on Investment (ROI) to Evaluate Performance
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  - 11.5Using Residual Income (RI) to Evaluate Performance
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  - 11.6Using Economic Value Added (EVA) to Evaluate Performance
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  - 11.7Wrap-Up of Game Products, Inc.
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  - 11.8Appendix: Transfer Prices between Divisions
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  - 11.9End-of-Chapter Exercises
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- 12How Is the Statement of Cash Flows Prepared and Used?
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  - 12.1Purpose of the Statement of Cash Flows
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  - 12.2Three Types of Cash Flow Activities
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  - 12.3Four Key Steps to Preparing the Statement of Cash Flows
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  - 12.4Using the Indirect Method to Prepare the Statement of Cash Flows
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  - 12.5Analyzing Cash Flow Information
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  - 12.6Appendix: Using the Direct Method to Prepare the Statement of Cash Flows
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  - 12.7End-of-Chapter Exercises
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- 13How Do Managers Use Financial and Nonfinancial Performance Measures?
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  - 13.1Trend Analysis of Financial Statements
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  - 13.2Common-Size Analysis of Financial Statements
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  - 13.3Ratio Analysis of Financial Information
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  - 13.4Wrap-Up of Chapter Example
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  - 13.5Nonfinancial Performance Measures: The Balanced Scorecard
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  - 13.6End-of-Chapter Exercises
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