| PART ONE FOUNDATIONS OF MANAGEMENT ACCOUNTING 1 MANAGEMENT ACCOUNTING AND COST CONCEPTS Management Accounting as a Competitive T001 Management Accounting and Financial Accounting PLanning Controlling Evaluating Managerial Accounting Terminology Terms Used in Planning and Cost-Volume-Profit Analysis Terms Related to Controlling Product Cost Flows Terms Related to Evaluation and Decision Making The Role of Ethics in Management Accounting． End-of-Chapter Materials 2 COST FLows AND BUSINESS ORGANIZATIONS The Flow of Products and Costs in Manufacturing Firms The Product Costing System Accounting for Overhead Estimated Manufacturing Overhead Actual Manufacturing Overhead． Applied Manufacturing Overhead Disposition ofOver-and UnderappliedManufacturing 0verhead The Cost of Goods Manufactured Schedule The F10w of Products and Costs in Service and Mechan dising Firms Comparing Service and Manufacturing Business Activities Product Cost Accumulation in Service Organizations Product Cost Accumulation in Merchandising Organizations The Process Costing System Steps in Process Costing End-of-Chapter Materials． 3 ACTIVITY-BASED COSTING Activity-Based Costing Introduction to Lity Ice Cream Company The Basics ofABC overhead Cost Activities． Analyze Individual Overhead Costs Cost Drivers Assigning Overhead to Production Using ABC． Making Decisions Using ABC Data Summary End—of-Chapter Materials Comprehensive Problem 1-3 PART TWO MAKING DECISIONS USING MANAGEMENT ACCOUNTING 4 COST BEHAVIOR AND DECISiONS USING C。V。P ANALYSIS Understanding W．hy C-v-P Analysis Is Important Basic Cost Behavior Patterns Measuring Level ofActivity Variable Costs Fixed Costs Mixed Costs． Analysis of Mixed Costs The Scattergraph,or Visual-Fit,Method The High-Low Method． A Comparison ofthe Scattergraph and High-Low Methods． Methods of C-V-P Analysis Contribution Margin The C-V-P EquaHon Measuring the Effect ofPotential Changes in C-V-P VariaOles． Using Graphs to“See”C-V-P Relationships． The Profit Graph A Comparison ofGV-P Graphs with C-V-P EquaOons Sales Mix Cost Structure and Operating Leverage End-of-Chapter Materials 5 RELEVANT INFORMATION AND DECISIONS 6 CAPITAL INVESTMENT DECISIONSPART THREE CONTROL IN A MANAGEMENT ACCOUNTING SYSTEM 7 BUDGETING AND CONTROL 8 CONTROLLING COST,AND INVESTMENTPART FOUR CONTINUOUS IMPROVEMENT IN MANAGEMENT ACCOUNTING 9 NEW MEASURES OF PERFORMANCEAPPENDICESA GLOSSARYB CHECK FIGURES |
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