MANAGEMENT ACCOUNTING: CONCEPTS AND TECHNIQUES

By Dennis Caplan

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 Flexible budgeting Cost variances for direct materials and labor Cost-volume-profit 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 Summary of key concepts Glossary

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