
Nguồn ngoài
ACCT 311: Managerial Accounting
This is the study of how managers use accounting information in decision-making, planning, directing operations, and controlling. The text focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. It includes issues relating to cost systems, cost control, profit planning, ethics, segment reporting, and performance analysis in manufacturing and service environments.
- Tác giả
- Jennifer Black
- Nhà xuất bản
- Folsom Laek College
- Nguồn
- LibreTexts
- Ngôn ngữ
- EN
- Danh mục
- Kế toán - Kiểm toán
Mục lục· 77 mục
- 01: Introduction to Managerial Accounting
- 1.01: Characteristics of Managerial Accounting
- 1.02: Key Finance and Accounting Personnel
- 1.03: Ethical Issues Facing the Accounting Industry
- 1.04: Computerized Accounting Systems
- 02: Types of Costs
- 2.01: New Page
- 2.02: New Page
- 2.03: Cost Terminology
- 03: Manufacturing Flow
- 3.01: How Product Costs Flow through Accounts
- 3.02: Income Statements for Manufacturing Companies
- 04: Job Costing
- 4.01: New Page
- 4.02: New Page
- 4.03: New Page
- 4.04: New Page
- 4.05: New Page
- 4.06: New Page
- 4.07: New Page
- 4.08: New Page
- 4.9: Explain How a Job Order Cost System Applies to a Nonmanufacturing Environment
- 05: Process Costing
- 5.01: New Page
- 5.02: New Page
- 5.03: New Page
- 5.04: New Page
- 5.05: New Page
- 06: Activity Based Costing
- 6.01: New Page
- 6.02: New Page
- 6.03: New Page
- 6.04: New Page
- 6.05: New Page
- 07: Cost-Volume-Profit (CVP) Analysis
- 7.01: New Page
- 7.02: New Page
- 7.03: New Page
- 7.04: New Page
- 7.05: New Page
- 7.06: New Page
- 08: Absorption and Variable Income Statements
- 8.01: New Page
- 09: Master Budgets
- 9.01: New Page
- 9.02: New Page
- 9.03: New Page
- 9.04: New Page
- 10: Flexible Budgets Standard Costs Variances
- 10.01: New Page
- 10.02: New Page
- 10.3: Explain How and Why a Standard Cost Is Developed
- 10.4: Compute and Evaluate Materials Variances
- 10.5: Compute and Evaluate Labor Variances
- 10.6: Compute and Evaluate Overhead Variances
- 10.7: Describe How Companies Use Variance Analysis
- 11: Responsibility Accounting
- 11.01: New Page
- 11.02: New Page
- 11.03: New Page
- 11.04: New Page
- 11.05: New Page
- 12: Making Decisions
- 12.01: New Page
- 12.02: New Page
- 12.03: New Page
- 12.04: New Page
- 12.05: New Page
- 12.06: New Page
- 12.07: New Page
- 13: Capital Budgeting
- 13.02: New Page
- 13.03: New Page
- 13.04: New Page
- 13.05: New Page
- 13.6: Compare and Contrast Non-Time Value-Based Methods and Time Value-Based Methods in Capital Investment Decisions
- 13.06: New Page