• Lecture Managerial accounting (14/e) - Chapter 2: Managerial accounting and cost concepts

    Lecture Managerial accounting (14/e) - Chapter 2: Managerial accounting and cost concepts

    In this chapter we explain how managers need to rely on different cost classifications for different purposes. The four main purposes emphasized in this chapter include preparing external financial reports, predicting cost behavior, assigning costs to cost objects, and decision making.

     18 p fbu 23/06/2016 55 2

  • Lecture Managerial accounting (14/e) - Chapter 7: Activity-based costing: a tool to aid decision making

    Lecture Managerial accounting (14/e) - Chapter 7: Activity-based costing: a tool to aid decision making

    This chapter introduces students to activity-based costing (ABC), which is a tool that has been embraced by a wide variety of service, manufacturing, and non-profit organizations. After studying chapter 7, you should be able to: Understand activity-based costing and how it differs from a traditional costing system, assign costs to cost pools using a first-stage allocation, compute activity rates for cost pools,...

     18 p fbu 23/06/2016 51 2

  • Lecture Managerial accounting (14/e) - Appendix B: Profitability analysis

    Lecture Managerial accounting (14/e) - Appendix B: Profitability analysis

    Perhaps more than any other information, managers would like to know the profitability of their products, customers, and other business segments. Accordingly, this appendix provides a coherent framework for measuring profitability. It distinguishes between absolute profitability and relative profitability.

     15 p fbu 23/06/2016 56 2

  • Lecture Managerial accounting (14/e) - Chapter 1: Managerial accounting: an overview

    Lecture Managerial accounting (14/e) - Chapter 1: Managerial accounting: an overview

    This chapter explains why managerial accounting is important to the future careers of all business students. It answers three questions: (1) What is managerial accounting? (2) Why does managerial accounting matter to your career? and (3) What skills do managers need to succeed? It also discusses the importance of ethics in business and corporate social responsibility.

     15 p fbu 23/06/2016 59 2

  • Lecture Managerial accounting (14/e) - Appendix A: Pricing products and services

    Lecture Managerial accounting (14/e) - Appendix A: Pricing products and services

    Appendix A - Pricing products and services. This appendix focuses on pricing products and services. It explains the economist’s approach to pricing, the absorption costing approach to cost-plus pricing, and the meaning of target costing.

     15 p fbu 23/06/2016 41 2

  • Lecture Managerial accounting (14/e) - Chapter 4: Process costing

    Lecture Managerial accounting (14/e) - Chapter 4: Process costing

    Managers need to assign costs to products to facilitate external financial reporting and internal decision making. This chapter illustrates an absorption costing approach to calculating product costs known as process costing.

     17 p fbu 23/06/2016 44 2

  • Lecture Managerial accounting (14/e) - Chapter 10: Standard costs and operating performance measures

    Lecture Managerial accounting (14/e) - Chapter 10: Standard costs and operating performance measures

    This chapter extends our study of management control by explaining how standard costs are used by managers to control costs. It demonstrates how to compute direct materials, direct labor, and variable overhead variances. The chapter also defines some nonfinancial performance measures that are frequently used by companies.

     24 p fbu 23/06/2016 60 2

  • Lecture Managerial accounting (14/e) - Chapter 3: Job-order costing

    Lecture Managerial accounting (14/e) - Chapter 3: Job-order costing

    Managers need to assign costs to products to facilitate external financial reporting and internal decision making. This chapter illustrates an absorption costing approach to calculating product costs known as job-order costing.

     19 p fbu 23/06/2016 45 2

  • Lecture Managerial accounting (14/e) - Chapter 5: Cost-volume-profit relationships

    Lecture Managerial accounting (14/e) - Chapter 5: Cost-volume-profit relationships

    After studying chapter 5, you should be able to: Explain how changes in activity affect contribution margin and net operating income, prepare and interpret a cost volume-profit (CVP) graph and a profit graph, use the contribution margin ratio (CM ratio) to compute changes in contribution margin and net operating income resulting from changes in sales volume,...

     15 p fbu 23/06/2016 54 2

  • Lecture Managerial accounting (14/e) - Chapter 9: Flexible budgets and performance analysis

    Lecture Managerial accounting (14/e) - Chapter 9: Flexible budgets and performance analysis

    This chapter explores how budgets can be adjusted so that meaningful comparisons to actual costs can be made. This chapter include objectives: Prepare a flexible budget, prepare a report showing activity variances, prepare a report showing revenue and spending variances, prepare a performance report that combines activity variances and revenue and spending variances, prepare a flexible budget with more than one cost driver, understand common...

     22 p fbu 23/06/2016 38 2

  • Lecture Managerial accounting (14/e) - Chapter 6: Variable costing and segment reporting: Tools for management

    Lecture Managerial accounting (14/e) - Chapter 6: Variable costing and segment reporting: Tools for management

    Two general approaches are used for valuing inventories and cost of goods sold. One approach, called absorption costing, is generally used for external reporting purposes. The other approach, called variable costing, is preferred by some managers for internal decision making and must be used when an income statement is prepared in the contribution format. This chapter shows how these two methods differ from each other. It also explains how to...

     20 p fbu 23/06/2016 52 2

  • Lecture Managerial accounting (14/e) - Chapter 8: Profit planning

    Lecture Managerial accounting (14/e) - Chapter 8: Profit planning

    This chapter focuses on the steps taken by businesses to achieve their planned levels of profits - a process called profit planning. Profit planning is accomplished by preparing numerous budgets, which, when brought together, form an integrated business plan known as a master budget.

     13 p fbu 23/06/2016 44 2

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