Managerial Accounting
Don R. Hansen and Maryanne M. Mowen
CHAPTERS IN BOOK |
CORRESPONDING WEBSITE CONTENT |
1 Introduction: The Role, History and Direction of Management Accounting |
Managerial vs. Financial Accounting |
2 Basic Management Accounting Concepts |
Product and Period Costs |
3 Activity Cost Behavior |
Cost Behavior: Fixed, Variable, Mixed |
4 Activity Based Product Costing |
Job Order Costing |
5 Activity Based Management |
Activity Based Costing |
6 Job Order and Process Costing |
Job Order Costing
Process Costing |
7 Support Department Cost Allocation |
See Cost Accounting Website
Cost Allocation |
8 Functional and Activity-Based Budgeting |
Flexible Budgets
Comprehensive Master Budgets |
9 Standard Costing: A Managerial Control Tool |
Variable Cost Variance Analysis
Fixed O/H Variance Analysis |
10 Segmented Reporting and Performance Evaluation |
Segment Reporting and Performance Measurement |
11 Cost-Volume Profit Analysis: A Managerial Planning Tool |
Cost Volume Profit Analysis |
12 Tactical Decision Making |
Short Term Decision Making |
13 Capital Investment Decisions: Traditional and Contemporary Approaches |
Capital Investments |
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