Management Accounting Concepts and Techniques

Dennis Caplan

Oregon State University

Corvallis, Oregon

capland@bus.oregonstate.edu

Table of Contents

Chapter 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Part 1: Introduction Management accounting defined, described, and compared to financial accounting Relevant concepts from management and operations management, and a brief history of management accounting Part 2: Microeconomic foundations of management accounting Relevant cost analysis Cost behavior Cost-volume-profit Flexible budgeting Cost variances for direct materials and labor Part 3: Product costing and cost allocations Product costing Normal costing Standard costing Activity-based costing Allocation of service department costs The role of cost in setting prices Part 4: Determining the cost of inventory Work-in-process Alternative inventory valuation methods Fixed manufacturing overhead Cost variances for variable and fixed overhead Joint products Part 5: Planning tools and performance measures for projects and divisions Capital budgeting Operating budgets Budgetary incentive schemes Divisional performance measures Transfer pricing Corporate social responsibility Five-page summary of key concepts Glossary

Copyright 2006

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