Nguồn ngoài
Principles of Managerial Accounting
- Tác giả
- Christine Jonick
- Nhà xuất bản
- University of North Georgia
- Nguồn
- LibreTexts
- Giấy phép
- CC BY-SA
- Ngôn ngữ
- EN
- Danh mục
- Kế toán - Kiểm toán
Mục lục· 59 mục
- 01: Managerial Accounting Concepts
- 1.01: Introduction to Managerial Accounting Concepts
- 1.02: Cost Terminology and Concepts
- 1.03: Inventory terminology and concepts
- 02: Job Order Costing
- 2.01: Introduction to Job Order Costing
- 2.02: Comprehensive Example of Job Order Costing Transactions for a Manufacturing Company
- 2.03: Job Order Costing for a Service Company
- 03: Process Costing
- 3.01: Introduction to Process Costing
- 3.02: Process Costing Transactions for a Manufacturing Company
- 3.03: Process Costing Calculations for a Department in a Manufacturing Company
- 04: Activity-Based Costing
- 4.01: Introduction to Activity-Based Costing
- 4.02: Single factory rate to estimate factory overhead
- 4.03: Departmental rates to estimate factory overhead
- 4.04: Activity-based costing for a manufacturing business to estimate factory overhead
- 4.05: Differences based on factory overhead method
- 4.06: Activity-based costing for a manufacturing business to estimate factory overhead
- 4.07: Activity-based costing for a service business to estimate factory overhead
- 05: Cost Volume Profit Analysis
- 5.01: Introduction to Cost Volume Profit Analysis
- 5.02: Cost Volume Profit Analysis (CVP)
- 5.03: Breakeven Point
- 5.04: Operating leverage
- 5.05: Margin of safety
- 06: Variable Costing Analysis
- 6.01: Introduction to Variable Costing Analysis
- 6.02: Units manufactured equals units sold
- 6.03: Units Manufactured Greater than Units Sold
- 6.04: Units manufactured less than units sold
- 6.05: Analysis of variable and absorption costing
- 6.06: Contribution Margin Analysis
- 07: Budgeting
- 7.01: Introduction to Budgeting
- 7.02: Static Budget
- 7.03: Flexible Budget
- 7.04: Master Budget
- 7.05: Operating Budget
- 7.06: Sales Budget
- 7.07: Cost of Goods Sold Budget
- 7.08: Selling and Administrative Cost Budget
- 7.09: Budgeted Income Statement
- 7.10: Cash Budget
- 7.11: Capital Expenditure Budget
- 08: Variance Analysis
- 8.01: Introduction to Variance Analysis
- 8.02: Direct Materials Cost Variance
- 8.03: Direct Labor Cost Variance
- 8.04: Factory overhead variances
- 09: Differential Analysis
- 9.01: Introduction to Differential Analysis
- 9.02: Make or buy a component part
- 9.03: Continue with or discontinue a product
- 9.04: Lease or Sell Equipment
- 9.05: Sell a Product or Process Further
- 9.06: Keep or Replace a Fixed Asset
- 9.07: Accept Business at Reduced Price
- 9.08: Capital investment analysis