Managerial accounting for managers:
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Boston [u.a.]
McGraw-Hill Irwin
2008
|
| Subjects: | |
| Online Access: | Table of contents only Publisher description Contributor biographical information Inhaltsverzeichnis |
| Item Description: | Includes index. |
| Physical Description: | xxvi, 646 p. ill. (chiefly col.) 29 cm |
| ISBN: | 9780073526973 0073526975 |
Staff View
MARC
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| 100 | 1 | |a Noreen, Eric W. |e Verfasser |0 (DE-588)136743374 |4 aut | |
| 245 | 1 | 0 | |a Managerial accounting for managers |c Eric W. Noreen ; Peter C. Brewer ; Ray H. Garrison |
| 264 | 1 | |a Boston [u.a.] |b McGraw-Hill Irwin |c 2008 | |
| 300 | |a xxvi, 646 p. |b ill. (chiefly col.) |c 29 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes index. | ||
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| 700 | 1 | |a Brewer, Peter C. |e Verfasser |4 aut | |
| 700 | 1 | |a Garrison, Ray H. |d 1933- |e Verfasser |0 (DE-588)136743315 |4 aut | |
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| 856 | 4 | |u http://www.loc.gov/catdir/enhancements/fy0743/2007034085-d.html |3 Publisher description | |
| 856 | 4 | |u http://www.loc.gov/catdir/enhancements/fy0743/2007034085-b.html |3 Contributor biographical information | |
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Record in the Search Index
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|---|---|
| adam_text | Brief Contents
Chapter One
Chapter Two
Chapter Three
Chapter Four
Chapter Five
Chapter Six
Chapter Seven
Chapter Eight
Chapter Nine
Chapter Ten
Chapter Eleven
Chapter Twelve
Chapter Thirteen
Appendix A
Appendix B
Managerial Accounting and the Business Environment 1
Cost Terms, Concepts, and Classifications 38
Systems Design: Job-Order Costing 78
Cost Behavior: Analysis and Use 120
Cost-Volume-Profit Relationships 165
Variable Costing: A Tool for Management 208
Activity-Based Costing: A Tool to Aid Decision Making 242
Profit Planning 297
Standard Costs and the Balanced Scorecard 343
Flexible Budgets and Overhead Analysis 396
Segment Reporting and Decentralization 437
Relevant Costs for Decision Making 499
Capital Budgeting Decisions 547
Pricing Products and Services 605
Profitability Analysis 621
Credits 634
Index 635
xvii
Contents
Managerial Accounting and the
Business Environment 1
Globalization 2
Strategy 4
The Work of Management and the Need for Managerial
Accounting Information 5
Planning 6
Directing and Motivating 6
Controlling 6
The End Results of Managers Activities 7
The Planning and Control Cycle 7
Comparison of Financial and Managerial
Accounting 7
Emphasis on the Future 7
Relevance of Data 9
Less Emphasis on Precision 9
Segments of an Organization 9
Generally Accepted Accounting Principles (GAAP) 9
Managerial Accounting—Not Mandatory 9
Organizational Structure 10
Decentralization 10
The Functional View of Organizations
Line and Staff Relationships 11
The Chief Financial Officer 11
10
Process Management 12
Lean Production 12
The Lean Thinking Model 13
The Theory of Constraints (TOC) 15
Six Sigma 16
Technology in Business 17
E-Commerce 17
Enterprise Systems 19
The Importance of Ethics in Business 19
Code of Conduct for Management Accountants 21
Company Codes of Conduct 23
Codes of Conduct on the International Level 24
Corporate Governance 25
The Sarbanes-Oxley Act of 2002 26
Enterprise Risk Management 27
Identifying and Controlling Business Risks
27
The Certified Management Accountant (CMA) 28
Summary 29
Glossary 30
Questions 31
Exercises 31
Problems 33
Research and Application 36
Cost Terms, Concepts, and
Classifications 38
General Cost Classifications 39
Manufacturing Costs 39
Direct Materials 39
Direct Labor 40
Manufacturing Overhead 41
Nonmanufacturing Costs 41
Product Costs versus Period Costs
Product Costs 42
Period Costs 42
Prime Cost and Conversion Cost
41
42
Cost Classifications on Financial Statements
The Balance Sheet 45
The Income Statement 46
Schedule of Cost of Goods Manufactured 47
Product Cost Flows 49
Inventoriable Costs 50
An Example of Cost Flows 50
Cost Classifications for Predicting Cost
Behavior 51
Variable Cost 51
Fixed Cost 53
45
xix
Cost Classifications for Assigning Costs to Cost
Objects 55
Direct Cost 55
Indirect Cost 56
Cost Classifications for Decision Making 56
Differential Cost and Revenue 56
Opportunity Cost 58
Sunk Cost 59
Summary 59
Review Problem 1: Cost Terms 59
Review Problem 2: Schedule of Cost of Goods
Manufactured and Income Statement 60
Glossary 62
Questions 63
Exercises 63
Problems 67
Cases 75
Research and Application 77
Systems Design: Job-Order
Costing 78
Process and Job-Order Costing 79
Process Costing 79
Job-Order Costing 80
Job-Order Costing—An Overview 80
Measuring Direct Materials Cost 81
Job Cost Sheet 82
Measuring Direct Labor Cost 82
Application of Manufacturing Overhead 84
Using the Predetermined Overhead Rate 84
The Need for a Predetermined Rate 85
Choice of an Allocation Base for Overhead
Cost 86
Computation of Unit Costs 87
Summary of Document Flows 88
An Extended Example of Job-Order
Costing 88
Direct and Indirect Materials 88
Labor Cost 90
Manufacturing Overhead Cost 91
Applying Manufacturing Overhead 91
Underapplied or Overapplied Overhead 92
Disposition of Underapplied or Overapplied
Overhead 93
Prepare an Income Statement 94
Cost of Goods Sold 94
The Direct Method of Determining Cost of Goods
Sold 94
The Indirect Method of Determining Cost of Goods
Sold 95
Income Statement 96
Multiple Predetermined Overhead Rates 97
Job-Order Costing in Service Companies 97
Use of Information Technology 97
Summary 99
Review Problem: Job-Order Costing 99
Glossary 101
Appendix 3A: The Predetermined Overhead Rate and
Capacity 101
Questions 104
Exercises 104
Problems 109
Cases 115
Research and Application 119
Cost Behavior: Analysis
and Use 120
Types of Cost Behavior Patterns 121
Variable Costs 121
The Activity Base 122
Extent of Variable Costs 124
True Variable versus Step-Variable Costs 124
True Variable Costs 124
Step-Variable Costs 124
The Linearity Assumption and the Relevant
Range 125
Fixed Costs 126
Types of Fixed Costs 127
Committed Fixed Costs 128
Discretionary Fixed Costs 128
The Trend toward Fixed Costs 129
Is Labor a Variable or a Fixed Cost? 129
xx
Fixed Costs and the Relevant Range
Mixed Costs 132
130
The Analysis of Mixed Costs 134
Diagnosing Cost Behavior with a Scattergraph Plot
The High-Low Method 139
The Least-Squares Regression Method 141
Multiple Regression Analysis 141
The Contribution Format Income Statement 141
Why a New Income Statement Format? 141
The Contribution Approach 144
Summary 144
Review Problem 1: Cost Behavior 145
Review Problem 2: High-Low Method 146
Glossary 147
Appendix 4A: Least-Squares Regression Using
Microsoft® Excel 147
Questions 149
Exercises 150
Problems 154
Cases 160
Research and Application 163
136
Target Profit Analysis 177
The CVP Equation 177
The Contribution Margin Approach
The Margin of Safety 179
178
CVP Considerations in Choosing a Cost Structure
Cost Structure and Profit Stability 180
Operating Leverage 182
Structuring Sales Commissions 183
Sales Mix 184
The Definition of Sales Mix 184
Sales Mix and Break-Even Analysis 184
Assumptions of CVP Analysis 187
Summary 187
Review Problem: CVP Relationships 188
Glossary 191
Questions 191
Exercises 191
Problems 196
Cases 204
Research and Application 207
180
Cost-Volume-Profit
Relationships 165
The Basics of Cost-Volume-Profit (CVP) Analysis 166
Contribution Margin 167
CVP Relationships in Graphic Form 169
Preparing the CVP Graph 169
Contribution Margin Ratio (CM Ratio) 171
Some Applications of CVP Concepts 172
Change in Fixed Cost and Sales Volume 172
Change in Variable Costs and Sales Volume 173
Change in Fixed Cost, Sales Price, and Sales
Volume 174
Change in Variable Cost, Fixed Cost, and Sales
Volume 175
Change in Selling Price 175
Break-Even Analysis 176
Break-Even Computations 176
The Equation Method 176
The Contribution Margin Method 177
Variable Costing: A Tool for
Management 208
Overview of Absorption and Variable Costing 209
Absorption Costing 209
Variable Costing 209
Selling and Administrative Expense 209
Unit Cost Computations 210
Income Comparison of Absorption and Variable
Costing 211
Extended Comparison of Income Data 213
Effect of Changes in Production on Net Operating
Income 217
Variable Costing 218
Absorption Costing 218
Choosing a Costing Method 221
The Impact on the Manager 221
CVP Analysis and Absorption Costing
Decision Making 222
222
xxi
External Reporting and Income Taxes 223
Advantages of Variable Costing and the Contribution
Approach 224
Variable Costing and the Theory of Constraints 224
Impact of Lean Production 225
Summary 225
Review Problem: Contrasting Variable and Absorption
Costing 226
Glossary 228
Questions 228
Exercises 229
Problems 232
Cases 239
The Limitations of Activity-Based Costing 267
Summary 268
Review Problem: Activity-Based Costing 269
Glossary 271
Appendix 7A: ABC Action Analysis 271
Summary 277
Review Problem: Activity Analysis Report 278
Glossary (Appendix 8A) 279
Questions 280
Exercises 280
Problems 290
Cases 294
Research and Application 295
Activity-Based Costing: A Tool
to Aid Decision Making 242
Activity-Based Costing: An Overview 243
How Costs Are Treated under Activity-Based
Costing 244
Nonmanufacturing Costs and Activity-Based
Costing 244
Manufacturing Costs and Activity-Based Costing
Cost Pools, Allocation Bases, and Activity-Based
Costing 244
Designing an Activity-Based Costing (ABC) System 246
Step 1: Define Activities, Activity Cost Pools, and
Activity Measures 249
The Mechanics of Activity-Based Costing 251
Step 2: Assign Overhead Costs to Activity Cost
Pools 251
Step 3: Calculate Activity Rates 254
Step 4: Assign Overhead Costs to Cost Objects 255
Step 5: Prepare Management Reports 257
Comparison of Traditional and ABC Product Costs
Product Margins Computed Using the Traditional
Cost System 261
The Differences between ABC and Traditional
Product Costs 262
Targeting Process Improvements 265
Activity-Based Costing and External Reports
The Basic Framework of Budgeting 298
Advantages of Budgeting 298
Responsibility Accounting 298
Choosing a Budget Period 299
The Self-imposed Budget 300
Human Factors in Budgeting 301
244 The Budget Committee 303
The Master Budget: An Overview 303
Preparing the Master Budget 305
The Sales Budget 306
The Production Budget 307
Inventory Purchases—Merchandising Firm 309
The Direct Materials Budget 309
The Direct Labor Budget 311
The Manufacturing Overhead Budget 312
The Ending Finished Goods Inventory
Budget 314
The Selling and Administrative Expense
Budget 314
260 The Cash Budget 316
The Budgeted Income Statement 319
The Budgeted Balance Sheet 320
Summary 322
Review Problem: Budget Schedules 322
Glossary 324
266 Questions 325
Exercises 325
xxii
Problems 328
Cases 329
Research and Application 342
Standard Costs and the
Balanced Scorecard 343
Standard Costs—Management by Exception 345
Who Uses Standard Costs? 346
Setting Standard Costs 347
Ideal versus Practical Standards 347
Setting Direct Materials Standards 348
Setting Direct Labor Standards 349
Setting Variable Manufacturing Overhead
Standards 350
Are Standards the Same as Budgets? 350
A General Model for Variance Analysis
Price and Quantity Variances 351
350
Using Standard Costs—Direct Materials Variances 352
Materials Price Variance—A Closer Look 354
Isolation of Variances 354
Responsibility for the Variance 354
Materials Quantity Variance—A Closer Look 355
Using Standard Costs—Direct Labor Variances 356
Labor Rate Variance—A Closer Look 357
Labor Efficiency Variance—A Closer Look 358
Using Standard Costs—Variable Manufacturing
Overhead Variances 359
Manufacturing Overhead Variances—A Closer
Look 360
Variance Analysis and Management by
Exception 361
International Uses of Standard Costs 262
Evaluation of Controls Based on Standard Costs 363
Advantages of Standard Costs 363
Potential Problems with the Use of Standard Costs 363
Balanced Scorecard 364
Common Characteristics of Balanced Scorecards 365
A Company s Strategy and the Balanced Scorecard 368
Tying Compensation to the Balanced Scorecard 370
Advantages of Timely and Graphic Feedback 370
Some Measures of Internal Business Process
Performance 372
Delivery Cycle Time 372
Throughput (Manufacturing Cycle) Time 372
Manufacturing Cycle Efficiency (MCE) 373
Some Final Observations Concerning the Balanced
Scorecard 374
Summary 375
Review Problem: Standard Costs 375
Glossary 377
Questions 378
Exercises 379
Problems 384
Cases 393
Research and Application 395
Flexible Budgets and Overhead
Analysis 396
Flexible Budgets 397
Characteristics of a Flexible Budget 397
Deficiencies of the Static Budget 398
How a Flexible Budget Works 400
Using the Flexible Budgeting Concept in Performance
Evaluation 400
The Measure of Activity—A Critical Choice 402
Variable Overhead Variances—A Closer Look
Actual versus Standard Hours 403
Spending Variance Alone 404
Interpreting the Spending Variance 405
Both Spending and Efficiency Variances 405
Interpreting the Efficiency Variance 405
Control of the Efficiency Variance 406
Activity-Based Costing and the Flexible Budget
Overhead Rates and Fixed Overhead Analysis
Flexible Budgets and Overhead Rates 407
Denominator Activity 408
Computing the Overhead Rate 408
Overhead Application in a Standard Cost System
The Fixed Overhead Variances 409
The Budget Variance—A Closer Look 410
403
406
407
409
xxHi
The Volume Variance—A Closer Look 411
Graphic Analysis of Fixed Overhead Variances 412
Cautions in Fixed Overhead Analysis 413
Overhead Variances and Underapplied or Overapplied
Overhead Cost 413
Summary 414
Review Problem: Overhead Analysis 414
Glossary 417
Questions 417
Exercises 418
Problems 424
Cases 432
Segment Reporting and
Decentralization 437
Decentralization in Organizations
Advantages and Disadvantages of
Decentralization 438
438
Responsibility Accounting 439
Cost, Profit, and Investment Centers 439
Cost Center 439
Profit Center 439
Investment Center 440
An Organizational View of Responsibility
Centers 440
Decentralization and Segment Reporting 441
Building a Segmented Income Statement 442
Levels of Segmented Statements 444
Sales and Contribution Margin 446
Traceable and Common Fixed Costs 446
Identifying Traceable Fixed Costs 446
Activity-Based Costing 447
Traceable Costs Can Become Common Costs 447
Segment Margin 448
Segmented Financial Information in External
Reports 450
Hindrances to Proper Cost Assignment 450
Omission of Costs 450
Inappropriate Methods for Assigning Traceable Costs
among Segments 451
Failure to Trace Costs Directly 451
xxiv
Inappropriate Allocation Base 451
Arbitrarily Dividing Common Costs among
Segments 451
Evaluating Investment Center Performance—Return on
Investment 452
The Return on Investment (ROI) Formula 453
Net Operating Income and Operating Assets Defined 453
Understanding ROI 453
Example 1: Increased Sales without Any Increase in
Operating Assets 456
Example 2: Decreased Operating Expenses with No
Change in Sales or Operating Assets 456
Example 3: Decreased Operating Assets with No
Change in Sales or Operating Expenses 456
Example 4: Invest in Operating Assets to Increase
Sales 457
ROI and the Balanced Scorecard 457
Criticisms of ROI 458
Residual Income 459
Motivation and Residual Income 460
Divisional Comparison and Residual Income 461
Summary 462
Review Problem 1: Segmented Statements 462
Review Problem 2: Return on Investment (ROI) and
Residual Income 463
Glossary 464
Appendix HA: Transfer Pricing 465
Review Problem 3: Transfer Pricing 471
Glossary (Appendix 12A) 472
Appendix 11B: Service Department Charges
Glossary (Appendix 12B) 478
Questions 479
Exercises 479
Problems 487
Cases 496
Research and Application 497
All
Relevant Costs for Decision
Making 499
Cost Concepts for Decision Making 500
Identifying Relevant Costs and Benefits 500
Different Costs for Different Purposes 501
An Example of Identifying Relevant Costs and
Benefits 502
Reconciling the Total and Differential Approaches 504
Why Isolate Relevant Costs? 506
Adding and Dropping Product Lines and Other
Segments 507
An Illustration of Cost Analysis 507
A Comparative Format 509
Beware of Allocated Fixed Costs 509
The Make or Buy Decision 510
Strategic Aspects of the Make or Buy Decision 511
An Example of Make or Buy 511
Opportunity Cost 513
Special Orders 514
Utilization of a Constrained Resource 516
Contribution Margin per Unit of the Constrained
Resource 516
Managing Restraints 518
The Problem of Multiple Constraints 519
Joint Product Costs and the Contribution
Approach 519
The Pitfalls of Allocation 520
Sell or Process Further Decisions 521
Activity-Based Costing and Relevant Costs 523
Summary 523
Review Problem: Relevant Costs 523
Glossary 524
Questions 525
Exercises 525
Problems 533
Cases 540
Capital Budgeting Decisions 547
Capital Budgeting—Planning Investments 548
Typical Capital Budgeting Decisions 549
The Time Value of Money 549
Discounted Cash Flows—The Net Present Value
Method 549
The Net Present Value Method Illustrated 549
Emphasis on Cash Flows 551
Typical Cash Outflows 551
Typical Cash Inflows 551
Recovery of the Original Investment 552
Simplifying Assumptions 553
Choosing a Discount Rate 553
An Extended Example of the Net Present Value
Method 553
Discounted Cash Flows—The Internal Rate of Return
Method 553
The Internal Rate of Return Method Illustrated 555
Salvage Value and Other Cash Flows 556
Using the Internal Rate of Return 556
The Cost of Capital as a Screening Tool 556
Comparison of the Net Present Value and the Internal
Rate of Return Methods 557
Expanding the Net Present Value Method 557
The Total-Cost Approach 557
The Incremental-Cost Approach 559
Least-Cost Decisions 559
Uncertain Cash Flows 561
An Example 561
Real Options 562
Preference Decisions—The Ranking of Investment
Projects 563
Internal Rate of Return Method 563
Net Present Value Method 563
Other Approaches to Capital Budgeting Decisions 564
The Payback Method 564
Evaluation of the Payback Method 565
An Extended Example of Payback 566
Payback and Uneven Cash Flows 567
The Simple Rate of Return Method 568
Criticisms of the Simple Rate of Return 570
Postaudit of Investment Projects 570
Summary 571
Review Problem 1: Basic Present Value Computations 572
Review Problem 2: Comparison of Capital Budgeting
Methods 573
Glossary 574
Appendix 13A: The Concept of Present Value 575
Glossary (Appendix 13A) 578
Appendix 13B: Present Value Tables 579
Appendix 13C: Income Taxes in Capital Budgeting
Decisions 585
Glossary (Appendix 13C) 585
XXV
Questions 585
Exercises 586
Problems 592
Cases 601
Summary 614
Glossary 615
Questions 615
Exercises 615
Problems 616
Pricing Products and Services 605
Introduction 606
The Economists Approach to Pricing
Elasticity of Demand 606
The Profit-Maximizing Price 607
606
The Absorption Costing Approach to Cost-Pius
Pricing 610
Setting a Target Selling Price Using the Absorption
Costing Approach 610
Determining the Markup Percentage 611
Problems with the Absorption Costing Approach 612
Target Costing 613
Reasons for Using Target Costing 613
An Example of Target Costing 614
Profitability Analysis 621
Introduction 622
Absolute Profitability 622
Relative Profitability 623
Volume Trade-Off Decisions 625
Managerial Implications 626
Summary 629
Glossary 629
Questions 629
Exercises 629
Problems 631
Cases 633
Credits 634
Index 635
xxvi
|
| adam_txt |
Brief Contents
Chapter One
Chapter Two
Chapter Three
Chapter Four
Chapter Five
Chapter Six
Chapter Seven
Chapter Eight
Chapter Nine
Chapter Ten
Chapter Eleven
Chapter Twelve
Chapter Thirteen
Appendix A
Appendix B
Managerial Accounting and the Business Environment 1
Cost Terms, Concepts, and Classifications 38
Systems Design: Job-Order Costing 78
Cost Behavior: Analysis and Use 120
Cost-Volume-Profit Relationships 165
Variable Costing: A Tool for Management 208
Activity-Based Costing: A Tool to Aid Decision Making 242
Profit Planning 297
Standard Costs and the Balanced Scorecard 343
Flexible Budgets and Overhead Analysis 396
Segment Reporting and Decentralization 437
Relevant Costs for Decision Making 499
Capital Budgeting Decisions 547
Pricing Products and Services 605
Profitability Analysis 621
Credits 634
Index 635
xvii
Contents
Managerial Accounting and the
Business Environment 1
Globalization 2
Strategy 4
The Work of Management and the Need for Managerial
Accounting Information 5
Planning 6
Directing and Motivating 6
Controlling 6
The End Results of Managers' Activities 7
The Planning and Control Cycle 7
Comparison of Financial and Managerial
Accounting 7
Emphasis on the Future 7
Relevance of Data 9
Less Emphasis on Precision 9
Segments of an Organization 9
Generally Accepted Accounting Principles (GAAP) 9
Managerial Accounting—Not Mandatory 9
Organizational Structure 10
Decentralization 10
The Functional View of Organizations
Line and Staff Relationships 11
The Chief Financial Officer 11
10
Process Management 12
Lean Production 12
The Lean Thinking Model 13
The Theory of Constraints (TOC) 15
Six Sigma 16
Technology in Business 17
E-Commerce 17
Enterprise Systems 19
The Importance of Ethics in Business 19
Code of Conduct for Management Accountants 21
Company Codes of Conduct 23
Codes of Conduct on the International Level 24
Corporate Governance 25
The Sarbanes-Oxley Act of 2002 26
Enterprise Risk Management 27
Identifying and Controlling Business Risks
27
The Certified Management Accountant (CMA) 28
Summary 29
Glossary 30
Questions 31
Exercises 31
Problems 33
Research and Application 36
Cost Terms, Concepts, and
Classifications 38
General Cost Classifications 39
Manufacturing Costs 39
Direct Materials 39
Direct Labor 40
Manufacturing Overhead 41
Nonmanufacturing Costs 41
Product Costs versus Period Costs
Product Costs 42
Period Costs 42
Prime Cost and Conversion Cost
41
42
Cost Classifications on Financial Statements
The Balance Sheet 45
The Income Statement 46
Schedule of Cost of Goods Manufactured 47
Product Cost Flows 49
Inventoriable Costs 50
An Example of Cost Flows 50
Cost Classifications for Predicting Cost
Behavior 51
Variable Cost 51
Fixed Cost 53
45
xix
Cost Classifications for Assigning Costs to Cost
Objects 55
Direct Cost 55
Indirect Cost 56
Cost Classifications for Decision Making 56
Differential Cost and Revenue 56
Opportunity Cost 58
Sunk Cost 59
Summary 59
Review Problem 1: Cost Terms 59
Review Problem 2: Schedule of Cost of Goods
Manufactured and Income Statement 60
Glossary 62
Questions 63
Exercises 63
Problems 67
Cases 75
Research and Application 77
Systems Design: Job-Order
Costing 78
Process and Job-Order Costing 79
Process Costing 79
Job-Order Costing 80
Job-Order Costing—An Overview 80
Measuring Direct Materials Cost 81
Job Cost Sheet 82
Measuring Direct Labor Cost 82
Application of Manufacturing Overhead 84
Using the Predetermined Overhead Rate 84
The Need for a Predetermined Rate 85
Choice of an Allocation Base for Overhead
Cost 86
Computation of Unit Costs 87
Summary of Document Flows 88
An Extended Example of Job-Order
Costing 88
Direct and Indirect Materials 88
Labor Cost 90
Manufacturing Overhead Cost 91
Applying Manufacturing Overhead 91
Underapplied or Overapplied Overhead 92
Disposition of Underapplied or Overapplied
Overhead 93
Prepare an Income Statement 94
Cost of Goods Sold 94
The Direct Method of Determining Cost of Goods
Sold 94
The Indirect Method of Determining Cost of Goods
Sold 95
Income Statement 96
Multiple Predetermined Overhead Rates 97
Job-Order Costing in Service Companies 97
Use of Information Technology 97
Summary 99
Review Problem: Job-Order Costing 99
Glossary 101
Appendix 3A: The Predetermined Overhead Rate and
Capacity 101
Questions 104
Exercises 104
Problems 109
Cases 115
Research and Application 119
Cost Behavior: Analysis
and Use 120
Types of Cost Behavior Patterns 121
Variable Costs 121
The Activity Base 122
Extent of Variable Costs 124
True Variable versus Step-Variable Costs 124
True Variable Costs 124
Step-Variable Costs 124
The Linearity Assumption and the Relevant
Range 125
Fixed Costs 126
Types of Fixed Costs 127
Committed Fixed Costs 128
Discretionary Fixed Costs 128
The Trend toward Fixed Costs 129
Is Labor a Variable or a Fixed Cost? 129
xx
Fixed Costs and the Relevant Range
Mixed Costs 132
130
The Analysis of Mixed Costs 134
Diagnosing Cost Behavior with a Scattergraph Plot
The High-Low Method 139
The Least-Squares Regression Method 141
Multiple Regression Analysis 141
The Contribution Format Income Statement 141
Why a New Income Statement Format? 141
The Contribution Approach 144
Summary 144
Review Problem 1: Cost Behavior 145
Review Problem 2: High-Low Method 146
Glossary 147
Appendix 4A: Least-Squares Regression Using
Microsoft® Excel 147
Questions 149
Exercises 150
Problems 154
Cases 160
Research and Application 163
136
Target Profit Analysis 177
The CVP Equation 177
The Contribution Margin Approach
The Margin of Safety 179
178
CVP Considerations in Choosing a Cost Structure
Cost Structure and Profit Stability 180
Operating Leverage 182
Structuring Sales Commissions 183
Sales Mix 184
The Definition of Sales Mix 184
Sales Mix and Break-Even Analysis 184
Assumptions of CVP Analysis 187
Summary 187
Review Problem: CVP Relationships 188
Glossary 191
Questions 191
Exercises 191
Problems 196
Cases 204
Research and Application 207
180
Cost-Volume-Profit
Relationships 165
The Basics of Cost-Volume-Profit (CVP) Analysis 166
Contribution Margin 167
CVP Relationships in Graphic Form 169
Preparing the CVP Graph 169
Contribution Margin Ratio (CM Ratio) 171
Some Applications of CVP Concepts 172
Change in Fixed Cost and Sales Volume 172
Change in Variable Costs and Sales Volume 173
Change in Fixed Cost, Sales Price, and Sales
Volume 174
Change in Variable Cost, Fixed Cost, and Sales
Volume 175
Change in Selling Price 175
Break-Even Analysis 176
Break-Even Computations 176
The Equation Method 176
The Contribution Margin Method 177
Variable Costing: A Tool for
Management 208
Overview of Absorption and Variable Costing 209
Absorption Costing 209
Variable Costing 209
Selling and Administrative Expense 209
Unit Cost Computations 210
Income Comparison of Absorption and Variable
Costing 211
Extended Comparison of Income Data 213
Effect of Changes in Production on Net Operating
Income 217
Variable Costing 218
Absorption Costing 218
Choosing a Costing Method 221
The Impact on the Manager 221
CVP Analysis and Absorption Costing
Decision Making 222
222
xxi
External Reporting and Income Taxes 223
Advantages of Variable Costing and the Contribution
Approach 224
Variable Costing and the Theory of Constraints 224
Impact of Lean Production 225
Summary 225
Review Problem: Contrasting Variable and Absorption
Costing 226
Glossary 228
Questions 228
Exercises 229
Problems 232
Cases 239
The Limitations of Activity-Based Costing 267
Summary 268
Review Problem: Activity-Based Costing 269
Glossary 271
Appendix 7A: ABC Action Analysis 271
Summary 277
Review Problem: Activity Analysis Report 278
Glossary (Appendix 8A) 279
Questions 280
Exercises 280
Problems 290
Cases 294
Research and Application 295
Activity-Based Costing: A Tool
to Aid Decision Making 242
Activity-Based Costing: An Overview 243
How Costs Are Treated under Activity-Based
Costing 244
Nonmanufacturing Costs and Activity-Based
Costing 244
Manufacturing Costs and Activity-Based Costing
Cost Pools, Allocation Bases, and Activity-Based
Costing 244
Designing an Activity-Based Costing (ABC) System 246
Step 1: Define Activities, Activity Cost Pools, and
Activity Measures 249
The Mechanics of Activity-Based Costing 251
Step 2: Assign Overhead Costs to Activity Cost
Pools 251
Step 3: Calculate Activity Rates 254
Step 4: Assign Overhead Costs to Cost Objects 255
Step 5: Prepare Management Reports 257
Comparison of Traditional and ABC Product Costs
Product Margins Computed Using the Traditional
Cost System 261
The Differences between ABC and Traditional
Product Costs 262
Targeting Process Improvements 265
Activity-Based Costing and External Reports
The Basic Framework of Budgeting 298
Advantages of Budgeting 298
Responsibility Accounting 298
Choosing a Budget Period 299
The Self-imposed Budget 300
Human Factors in Budgeting 301
244 The Budget Committee 303
The Master Budget: An Overview 303
Preparing the Master Budget 305
The Sales Budget 306
The Production Budget 307
Inventory Purchases—Merchandising Firm 309
The Direct Materials Budget 309
The Direct Labor Budget 311
The Manufacturing Overhead Budget 312
The Ending Finished Goods Inventory
Budget 314
The Selling and Administrative Expense
Budget 314
260 The Cash Budget 316
The Budgeted Income Statement 319
The Budgeted Balance Sheet 320
Summary 322
Review Problem: Budget Schedules 322
Glossary 324
266 Questions 325
Exercises 325
xxii
Problems 328
Cases 329
Research and Application 342
Standard Costs and the
Balanced Scorecard 343
Standard Costs—Management by Exception 345
Who Uses Standard Costs? 346
Setting Standard Costs 347
Ideal versus Practical Standards 347
Setting Direct Materials Standards 348
Setting Direct Labor Standards 349
Setting Variable Manufacturing Overhead
Standards 350
Are Standards the Same as Budgets? 350
A General Model for Variance Analysis
Price and Quantity Variances 351
350
Using Standard Costs—Direct Materials Variances 352
Materials Price Variance—A Closer Look 354
Isolation of Variances 354
Responsibility for the Variance 354
Materials Quantity Variance—A Closer Look 355
Using Standard Costs—Direct Labor Variances 356
Labor Rate Variance—A Closer Look 357
Labor Efficiency Variance—A Closer Look 358
Using Standard Costs—Variable Manufacturing
Overhead Variances 359
Manufacturing Overhead Variances—A Closer
Look 360
Variance Analysis and Management by
Exception 361
International Uses of Standard Costs 262
Evaluation of Controls Based on Standard Costs 363
Advantages of Standard Costs 363
Potential Problems with the Use of Standard Costs 363
Balanced Scorecard 364
Common Characteristics of Balanced Scorecards 365
A Company's Strategy and the Balanced Scorecard 368
Tying Compensation to the Balanced Scorecard 370
Advantages of Timely and Graphic Feedback 370
Some Measures of Internal Business Process
Performance 372
Delivery Cycle Time 372
Throughput (Manufacturing Cycle) Time 372
Manufacturing Cycle Efficiency (MCE) 373
Some Final Observations Concerning the Balanced
Scorecard 374
Summary 375
Review Problem: Standard Costs 375
Glossary 377
Questions 378
Exercises 379
Problems 384
Cases 393
Research and Application 395
Flexible Budgets and Overhead
Analysis 396
Flexible Budgets 397
Characteristics of a Flexible Budget 397
Deficiencies of the Static Budget 398
How a Flexible Budget Works 400
Using the Flexible Budgeting Concept in Performance
Evaluation 400
The Measure of Activity—A Critical Choice 402
Variable Overhead Variances—A Closer Look
Actual versus Standard Hours 403
Spending Variance Alone 404
Interpreting the Spending Variance 405
Both Spending and Efficiency Variances 405
Interpreting the Efficiency Variance 405
Control of the Efficiency Variance 406
Activity-Based Costing and the Flexible Budget
Overhead Rates and Fixed Overhead Analysis
Flexible Budgets and Overhead Rates 407
Denominator Activity 408
Computing the Overhead Rate 408
Overhead Application in a Standard Cost System
The Fixed Overhead Variances 409
The Budget Variance—A Closer Look 410
403
406
407
409
xxHi
The Volume Variance—A Closer Look 411
Graphic Analysis of Fixed Overhead Variances 412
Cautions in Fixed Overhead Analysis 413
Overhead Variances and Underapplied or Overapplied
Overhead Cost 413
Summary 414
Review Problem: Overhead Analysis 414
Glossary 417
Questions 417
Exercises 418
Problems 424
Cases 432
Segment Reporting and
Decentralization 437
Decentralization in Organizations
Advantages and Disadvantages of
Decentralization 438
438
Responsibility Accounting 439
Cost, Profit, and Investment Centers 439
Cost Center 439
Profit Center 439
Investment Center 440
An Organizational View of Responsibility
Centers 440
Decentralization and Segment Reporting 441
Building a Segmented Income Statement 442
Levels of Segmented Statements 444
Sales and Contribution Margin 446
Traceable and Common Fixed Costs 446
Identifying Traceable Fixed Costs 446
Activity-Based Costing 447
Traceable Costs Can Become Common Costs 447
Segment Margin 448
Segmented Financial Information in External
Reports 450
Hindrances to Proper Cost Assignment 450
Omission of Costs 450
Inappropriate Methods for Assigning Traceable Costs
among Segments 451
Failure to Trace Costs Directly 451
xxiv
Inappropriate Allocation Base 451
Arbitrarily Dividing Common Costs among
Segments 451
Evaluating Investment Center Performance—Return on
Investment 452
The Return on Investment (ROI) Formula 453
Net Operating Income and Operating Assets Defined 453
Understanding ROI 453
Example 1: Increased Sales without Any Increase in
Operating Assets 456
Example 2: Decreased Operating Expenses with No
Change in Sales or Operating Assets 456
Example 3: Decreased Operating Assets with No
Change in Sales or Operating Expenses 456
Example 4: Invest in Operating Assets to Increase
Sales 457
ROI and the Balanced Scorecard 457
Criticisms of ROI 458
Residual Income 459
Motivation and Residual Income 460
Divisional Comparison and Residual Income 461
Summary 462
Review Problem 1: Segmented Statements 462
Review Problem 2: Return on Investment (ROI) and
Residual Income 463
Glossary 464
Appendix HA: Transfer Pricing 465
Review Problem 3: Transfer Pricing 471
Glossary (Appendix 12A) 472
Appendix 11B: Service Department Charges
Glossary (Appendix 12B) 478
Questions 479
Exercises 479
Problems 487
Cases 496
Research and Application 497
All
Relevant Costs for Decision
Making 499
Cost Concepts for Decision Making 500
Identifying Relevant Costs and Benefits 500
Different Costs for Different Purposes 501
An Example of Identifying Relevant Costs and
Benefits 502
Reconciling the Total and Differential Approaches 504
Why Isolate Relevant Costs? 506
Adding and Dropping Product Lines and Other
Segments 507
An Illustration of Cost Analysis 507
A Comparative Format 509
Beware of Allocated Fixed Costs 509
The Make or Buy Decision 510
Strategic Aspects of the Make or Buy Decision 511
An Example of Make or Buy 511
Opportunity Cost 513
Special Orders 514
Utilization of a Constrained Resource 516
Contribution Margin per Unit of the Constrained
Resource 516
Managing Restraints 518
The Problem of Multiple Constraints 519
Joint Product Costs and the Contribution
Approach 519
The Pitfalls of Allocation 520
Sell or Process Further Decisions 521
Activity-Based Costing and Relevant Costs 523
Summary 523
Review Problem: Relevant Costs 523
Glossary 524
Questions 525
Exercises 525
Problems 533
Cases 540
Capital Budgeting Decisions 547
Capital Budgeting—Planning Investments 548
Typical Capital Budgeting Decisions 549
The Time Value of Money 549
Discounted Cash Flows—The Net Present Value
Method 549
The Net Present Value Method Illustrated 549
Emphasis on Cash Flows 551
Typical Cash Outflows 551
Typical Cash Inflows 551
Recovery of the Original Investment 552
Simplifying Assumptions 553
Choosing a Discount Rate 553
An Extended Example of the Net Present Value
Method 553
Discounted Cash Flows—The Internal Rate of Return
Method 553
The Internal Rate of Return Method Illustrated 555
Salvage Value and Other Cash Flows 556
Using the Internal Rate of Return 556
The Cost of Capital as a Screening Tool 556
Comparison of the Net Present Value and the Internal
Rate of Return Methods 557
Expanding the Net Present Value Method 557
The Total-Cost Approach 557
The Incremental-Cost Approach 559
Least-Cost Decisions 559
Uncertain Cash Flows 561
An Example 561
Real Options 562
Preference Decisions—The Ranking of Investment
Projects 563
Internal Rate of Return Method 563
Net Present Value Method 563
Other Approaches to Capital Budgeting Decisions 564
The Payback Method 564
Evaluation of the Payback Method 565
An Extended Example of Payback 566
Payback and Uneven Cash Flows 567
The Simple Rate of Return Method 568
Criticisms of the Simple Rate of Return 570
Postaudit of Investment Projects 570
Summary 571
Review Problem 1: Basic Present Value Computations 572
Review Problem 2: Comparison of Capital Budgeting
Methods 573
Glossary 574
Appendix 13A: The Concept of Present Value 575
Glossary (Appendix 13A) 578
Appendix 13B: Present Value Tables 579
Appendix 13C: Income Taxes in Capital Budgeting
Decisions 585
Glossary (Appendix 13C) 585
XXV
Questions 585
Exercises 586
Problems 592
Cases 601
Summary 614
Glossary 615
Questions 615
Exercises 615
Problems 616
Pricing Products and Services 605
Introduction 606
The Economists' Approach to Pricing
Elasticity of Demand 606
The Profit-Maximizing Price 607
606
The Absorption Costing Approach to Cost-Pius
Pricing 610
Setting a Target Selling Price Using the Absorption
Costing Approach 610
Determining the Markup Percentage 611
Problems with the Absorption Costing Approach 612
Target Costing 613
Reasons for Using Target Costing 613
An Example of Target Costing 614
Profitability Analysis 621
Introduction 622
Absolute Profitability 622
Relative Profitability 623
Volume Trade-Off Decisions 625
Managerial Implications 626
Summary 629
Glossary 629
Questions 629
Exercises 629
Problems 631
Cases 633
Credits 634
Index 635
xxvi |
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| author | Noreen, Eric W. Brewer, Peter C. Garrison, Ray H. 1933- |
| author_GND | (DE-588)136743374 (DE-588)136743315 |
| author_facet | Noreen, Eric W. Brewer, Peter C. Garrison, Ray H. 1933- |
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| callnumber-search | HF5657.4 |
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| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)165479096 (DE-599)BVBBV035069402 |
| dewey-full | 658.15/11 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15/11 |
| dewey-search | 658.15/11 |
| dewey-sort | 3658.15 211 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV035069402 |
| illustrated | Illustrated |
| index_date | 2024-07-02T22:03:37Z |
| indexdate | 2024-07-09T21:21:29Z |
| institution | BVB |
| isbn | 9780073526973 0073526975 |
| language | English |
| lccn | 2007034085 |
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| spelling | Noreen, Eric W. Verfasser (DE-588)136743374 aut Managerial accounting for managers Eric W. Noreen ; Peter C. Brewer ; Ray H. Garrison Boston [u.a.] McGraw-Hill Irwin 2008 xxvi, 646 p. ill. (chiefly col.) 29 cm txt rdacontent n rdamedia nc rdacarrier Includes index. Managerial accounting Management Accounting (DE-588)4125415-6 gnd rswk-swf Management Accounting (DE-588)4125415-6 s DE-604 Brewer, Peter C. Verfasser aut Garrison, Ray H. 1933- Verfasser (DE-588)136743315 aut http://www.loc.gov/catdir/enhancements/fy0743/2007034085-t.html Table of contents only http://www.loc.gov/catdir/enhancements/fy0743/2007034085-d.html Publisher description http://www.loc.gov/catdir/enhancements/fy0743/2007034085-b.html Contributor biographical information HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016737801&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Noreen, Eric W. Brewer, Peter C. Garrison, Ray H. 1933- Managerial accounting for managers Managerial accounting Management Accounting (DE-588)4125415-6 gnd |
| subject_GND | (DE-588)4125415-6 |
| title | Managerial accounting for managers |
| title_auth | Managerial accounting for managers |
| title_exact_search | Managerial accounting for managers |
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| title_full | Managerial accounting for managers Eric W. Noreen ; Peter C. Brewer ; Ray H. Garrison |
| title_fullStr | Managerial accounting for managers Eric W. Noreen ; Peter C. Brewer ; Ray H. Garrison |
| title_full_unstemmed | Managerial accounting for managers Eric W. Noreen ; Peter C. Brewer ; Ray H. Garrison |
| title_short | Managerial accounting for managers |
| title_sort | managerial accounting for managers |
| topic | Managerial accounting Management Accounting (DE-588)4125415-6 gnd |
| topic_facet | Managerial accounting Management Accounting |
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