Synopses & Reviews
Learn the essentials of management accounting in a flash!
This hands-on self-teaching guide covers thefundamentals of management accounting,including cost accounting, how to develop anduse information for costing products and services,decision making, operational budgeting,performance evaluation, and other importantsubjects and provides an update on recent developments in the field. You will learn the keyaspects of management accounting as they applyto both for-profit companies and nonprofits.
Leonard Eugene Berry, Ph.D., C.I.A., is Professor Emeritus and Director Emeritus in the School of Accountancy at Georgia State University. He is also a retired C.P.A.
Table of Contents
What is management accounting? -- Basic cost terms and concepts -- Job order cost systems -- Cost allocation systems -- Process cost systems -- Activity-based management systems -- Costs for decision making : cost estimation and cost-volume-profit analysis -- Costs for decision making : relevant costing and capital expenditure analysis -- Costs for decision making : pricing decisions -- Profit planning using master budgets -- Planning and performance evaluation : using flexible budgets -- Performance evaluation : standard costing and variances analysis -- Performance evaluation : sales variances and the balanced scorecard -- Performance evaluation in decentralized companies.