紹介
The easy way to master a managerial accounting course Are you enrolled in a managerial accounting class and finding yourself struggling? Fear not! Managerial Accounting For Dummies is the go-to study guide to help you easily master the concepts of this challenging course. You'll discover the basic concepts, terminology, and methods to identify, measure, analyze, interpret, and communicate information in the pursuit of an organization's goals. Tracking to a typical managerial accounting course and packed with easy-to-understand explanations and real-life examples, Managerial Accounting For Dummies explores cost behavior, cost analysis, profit planning and control measures, accounting for decentralized operations, capital budgeting decisions, ethical challenges in managerial accounting, and much more.
Covers the key concepts and tools needed to communicate accounting information for managerial decision-making within an organization Plain-English explanations of managerial accounting terminology and methods Tracks to a typical college-level managerial accounting course Managerial Accounting For Dummies makes it fast and easy to grasp the concepts needed to score your highest in a managerial accounting course.
目次
Introduction 1 Part I: Introducing Managerial Accounting 7 Chapter 1: The Role of Managerial Accounting 9 Chapter 2: Using Managerial Accounting in Your Business 29 Part II: Understanding and Managing Costs 43 Chapter 3: Classifying Costs 45 Chapter 4: Figuring Cost of Goods Manufactured and Sold 57 Chapter 5: Teaching Costs to Behave: Variable and Fixed Costs 69 Chapter 6: Allocating Overhead 89 Chapter 7: Job Order Costing: Having It Your Way 105 Chapter 8: Process Costing: Get In Line 121 Part III: Using Costing Techniques for Decision-Making 145 Chapter 9: Straight to the Bottom Line: Examining Contribution Margin 147 Chapter 10: Capital Budgeting: Should You Buy That? 165 Chapter 11: Reality Check: Making and Selling More than One Product 179 Chapter 12: The Price Is Right: Knowing How Much to Charge 191 Chapter 13: Spreading the Wealth with Transfer Prices 203 Part IV: Planning and Budgeting 217 Chapter 14: Master Budgets: Planning for the Future 219 Chapter 15: Flexing Your Budget: When Plans Change 237 Part V: Using Managerial Accounting for Evaluation and Control 245 Chapter 16: Responsibility Accounting 247 Chapter 17: Variance Analysis: To Tell the Truth 259 Chapter 18: The Balanced Scorecard: Reviewing Your Business's Report Card 279 Chapter 19: Using the Theory of Constraints to Squeeze Out of a Tight Spot 293 Part VI: The Part of Tens 301 Chapter 20: Ten Key Managerial Accounting Formulas 303 Chapter 21: Ten Careers in Managerial Accounting 311 Chapter 22: Ten Legends of Managerial Accounting 315 Index 319
