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作者：（美）希尔顿（Hilton，R.W.）著
出版社：机械工业出版社
出版年份：1998
ISBN：
页数：1002 页

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上一篇：穆里尼奥传下一篇：苏联社会主义道路研究——从列宁时代到赫鲁晓夫时代

《管理会计：第3版：英文版》目录

标签：管理会计英文版会计管理

Indexes I- 1

FUNDAMENTALS AND COST-ACCUMULATION SYSTEMS 1

CHAPTER 1

Glossary G- 1

Indexes I- 1

Contents in BriefPreface xixPhoto Credits xxviiiPART 1

FUNDAMENTALS AND COST-ACCUMULATION SYSTEMS 1

Glossary G- 1

ContentsPreface xixPhoto Credits xxviiiPART 1

FUNDAMENTALS AND COST-ACCUMULATION SYSTEMS 1

CHAPTER 1

Glossary G- 1

Indexes I- 1

Contents in BriefPreface xixPhoto Credits xxviiiPART 1

FUNDAMENTALS AND COST-ACCUMULATION SYSTEMS 1

Glossary G- 1

Indexes I- 1

CHAPTER 2

PART 2

CHAPTER 2

PART 2

PART 3

CHAPTER 1 MANAGERIAL ACCOUNTING:AN OVERVIEW 3

CHAPTER 3

PART 3

MANAGERIAL ACCOUNTING:AN OVERVIEW 3

CHAPTER 1 MANAGERIAL ACCOUNTING:AN OVERVIEW 3

PART 3

CHAPTER 3

PART 4

ORGANIZATIONS AND THEIR GOALS 4

THE MANAGEMENT PROCESS 4

ORGANIZATIONS AND THEIR GOALS 4

PART 4

CHAPTER 4

THE ROLE OF MANAGERIAL ACCOUNTING 5

Decision making 4/Planning 5/Directing operational activities 5/Controlling 5

THE ROLE OF MANAGERIAL ACCOUNTING 5

Decision making 4/Planning 5/Directing operational activities 5/Controlling 5

CHAPTER 5

Professional services and sales budget 409/Production budget:Construction of orthotic devices 410/Direct-material budget 411/Direct-professional-labor budget 414/Indirect-professional-labor budget 414/CHAPTER 6

CHAPTER 8

Objectives of managerial accounting activity 5/Managerial versusfinancial accounting 8/Managerial accounting in different types oforganizations 9

CHAPTER 9

ROLE OF THE MANAGERIAL ACCOUNTANT 10

Line and staff positions 10

CHAPTER 11

MAJOR THEMES IN MANAGERIAL ACCOUNTING 12

CHAPTER 12

MAJOR THEMES IN MANAGERIAL ACCOUNTING 12

CHAPTER 12

CHAPTER 13

CHAPTER 14

COST ANALYSIS AND PRICING DECISIONS 15

CHAPTER 15

COST ANALYSIS AND PRICING DECISIONS 15

CHAPTER 15

CHAPTER 16

CHAPTER 17

Information and incentives 12/Behavioral issues 12/Costs and benefits 12/Evolution and adaptation in managerial accounting 13/Cost managementsystems 17/A systems perspective 17/Accounting and computers 18

888/Fixed versus variable costs　889/Dual cost allocation　891/AllocateCHAPTER　 18

STRATEGIC COST MANAGEMENT AND THE VALUE CHAIN 19

CHAPTER　 19

CHAPTER 20

MANAGERIAL ACCOUNTING ASACAREER 22

Professional organizations 22/Professional certification 22/Professional ethics 22/Chapter summary 24/Key terms 24/Reviewquestions 25/Exercises 25/Problems 26

BASIC COST TERMS AND CONCEPTS 31

CHAPTER 2 BASIC COST TERMS AND CONCEPTS 31

BASIC COST TERMS AND CONCEPTS 31

COST CLASSIFICATIONS:DIFFERENT COSTS FOR DIFFERENTPURPOSES 32

Fixed and variable costs 32/Identifying cost drivers 36/Direct and indi-rect costs 36/Controllable and uncontrollable costs 38/Manufacturingcosts 39/Production costs in service industry firms and nonprofit organi-zations 41/Nonmanufacturing 43

COSTS ON FINANCIAL STATEMENTS 44

Income statement 44/Balance sheet 45

COST FLOWS IN A MANUFACTURING COMPANY 45

Income statement 44/Balance sheet 45

ECONOMIC CHARACTERISTICS OF COSTS 47

Opportunity costs 47/Sunk costs 49/Differential costs 51/Marginalcosts and average costs 52

COSTS AND BENEFITS OF INFORMATION 53

Chapter summary 53/Review problems on cost classifications 54/Solutions to review problems 55/Key terms 56/Review questions 56/Exercises 57/Problems 60/Cases 69

JOB-ORDER COSTING SYSTEMS 73

CHAPTER 3 JOB-ORDER COSTING SYSTEMS 73

JOB-ORDER COSTING SYSTEMS 73

CHAPTER 3 JOB-ORDER COSTING SYSTEMS 73

PRODUCT AND SERVICE COSTING 74

Product costing in nonmanufacturing firms 74

PRODUCT AND SERVICE COSTING 74

FLOW OF COSTS IN MANUFACTURING FIRMS 75

TYPES OF PRODUCT-COSTING SYSTEMS 76

Job-order costing systems 76/Process-costing systems 77/Summary ofalternative product-costing systems 77

ACCUMULATING COSTS INAJOB-ORDER COSTING SYSTEM 78

Job-cost sheet 78/Direct-material costs 78/Direct-labor costs 80/Manufacturing-overhead costs 81/Summary of event sequence in job-order costing 82

ILLUSTRATION OF JOB-ORDER COSTING 82

Job-cost sheet 78/Direct-material costs 78/Direct-labor costs 80/Manufacturing-overhead costs 81/Summary of event sequence in job-order costing 82

FURTHER ASPECTS OF OVERHEAD APPLICATION 93

Purchase of material 82/Use of direct material 84/Use of indirect ma-terial 84/Use of direct labor 84/Use of indirect labor 86/Incurrenceof manufacturing-overhead costs 86/Application of manufacturing over-head 86/Summary of overhead accoun 93

Accuracy versus timeliness of information:A cost-benefit issue 93/Choosing the cost driver for overhead application 97/Departmental over-head rates 98

TWO-STAGE COST ALLOCATION 98

Accuracy versus timeliness of information:A cost-benefit issue 93/Choosing the cost driver for overhead application 97/Departmental over-head rates 98

Activity-based costing:An introduction 99

PROJECT COSTING:JOB-ORDER COSTING IN NONMANUFACTURINGORGANIZATIONS 101

CHANGING TECHNOLOGY IN MANUFACTURING OPERATIONS 102

Electronic data interchange(EDI)103/Use of bar codes 103/Chaptersummary 104/Key terms 105

APPENDIX:DIFFERENT OVERHEAD RATES UNDER PLANTWIDE,DEPRTMENTAL,AND ACTIVITY-BASED COSTING SYSTEMS 106

Review questions 109/Exercises 109/Problems 115/Cases 129

PROCESS COSTING AND HYBRID PRODUCT-COSTING SYSTEMS 135

CHAPTER 4 PROCESS COSTING AND HYBRID PRODUCT-COSTING SYSTEMS 135

COMPARISON OF JOB-ORDER COSTING AND PROCESS COSTING 136

Differences between job-order and process costing 138

EQUIVALENT UNITS:A KEY CONCEPT 139

ILLUSTRATION OF PROCESS COSTING 141

Basic data for illustration 142/Weighted-average method 143/FIFOmethod 147/Just-in-Time(JIT)Inventory Methods 147

OTHER ISSUES IN PROCESS COSTING 147

Basic data for illustration 142/Weighted-average method 143/FIFOmethod 147/Just-in-Time(JIT)Inventory Methods 147

OTHER ISSUES IN PROCESS COSTING 147

Operation costing for batch manufacturing processes 150

HYBRID PRODUCT-COSTING SYSTEMS 150

Operation costing for batch manufacturing processes 150

HYBRID PRODUCT-COSTING SYSTEMS 150

ADAPTING PRODUCT-COSTING SYSTEMS TO TECHNOLOGICALCHANGE 154

Chapter summary 155/Key terms 156

APPENDIXA:FIFO METHOD OF PROCESS COSTING 157

APPENDIX B:PROCESS COSTING IN SEQUENTIAL PRODUCTIONDEPARTMENTS 163

Weighted-average method 165/FIFO method 165/Summary oftransferred-in costs 170/Review questions 170/Exercises 171/Problems 176/Cases 186

ACTIVITY-BASED COSTING AND COSTMANAGEMENT SYSTEMS 189

CHAPTER 5 ACTIVITY-BASED COSTING AND COSTMANAGEMENT SYSTEMS 189

AEROTECH CORPORATION:ATALE OF TWO CITIES 190

Production process 190/Plant layout 192/Traditional,volume-basedproduct-costing system 193/Trouble in Phoenix 194/Activity-based cost-ing system 195/Interpreting the ABC product costs 201/The punch line 190

202/Why traditional,volume-based systems distort product costs 204

ACTIVITy-BASED COSTING:SOME KEY ISSUES 206

Cost drivers 207/Homogeneous activity cost pools 209/Transaction cost-ing 209/Storyboarding 210/Multidisciplinary ABC project teams 210/Direct versus indirect costs 210/When is a new product-costing systemneeded? 211

COST MANAGEMENT SYSTEMS 212

Non-value-added costs 213/Identifying non-value-added costs in thePhoenix plant 214

ACTIVITY-BASED COSTING AND MANAGEMENT IN THE SERVICEINDUSTRY 216

ACTIVITY-BASED MANAGEMENT 216

ACTIVITY-BASED COSTING AND MANAGEMENT IN THE SERVICEINDUSTRY 216

Chapter summary 218/Review problem on cost drivers and product-costdistortion 219/Solution to review problem 220/Key terms 220/Reviewquestions 221/Exercises 221 /Problems 228/Cases 242

ACTIVITY-BASED MANAGEMENT AND THENEW MANUFACTURING ENVIRONMENT 249

CHAPTER 6 ACTIVITY-BASED MANAGEMENT AND THE NEWMANUFACTURING ENVIRONMENT 249

AEROTECH S BAKERSFIELD PLANT:ADVANCED MANUFACTURINGTECHNOLOGY 250

Just-in-time inventory and production management 250/Flexible manufac-turing system 253/Plant layout at Aerotech s Bakersfield facility 254/Cost management system in Bakersfield 256

TWO-DIMENSIONAL ABC AND ACTIVITY-BASED MANAGEMENT 256

Just-in-time inventory and production management 250/Flexible manufac-turing system 253/Plant layout at Aerotech s Bakersfield facility 254/Cost management system in Bakersfield 256

Using ABM to eliminate non-value-added activities and costs 261/Achieving cost reduction 263

TARGET COSTING,KAIZEN COSTING,AND CONTINUOUSIMPROVEMENT 264

KEYS TO SUCCESSFULLY IMPLEMENTING ABC AND ABM 269

Target costing 264 / Kaizen costing 265 / Toyota:Target costing and kaizencosting in action 266/Benchmarking 267/Re-engineering 268/Theory ofconstraints 269

KEYS TO SUCCESSFULLY IMPLEMENTING ABC AND ABM 269

COST FLOWS IN A JIT SETTING 271

OTHER COSTMANAGEMENT ISSUES IN THE NEW MANUFACTURINGENVIRONMENT 273

Chapter summary 274/Key terms 275 / Review questions 275/Exercises 276/Problems 279/Cases 289

PLANNING AND CONTROLSYSTEMS 293

CHAPTER 7 COST BEHAVIOR AND ESTIMATION 295

COST BEHAVIOR PATTERNS 296

Variable costs 297/Step-variable costs 298/Fixed costs 299 / Step-fixedcosts 301/Semivariable cost 301/Curvilinear cost 302/Using cost be-havior patterns to predict costs 304/Engineered,committed,and discre-tionary costs 305/Shifting cost s 307

Account-classification method 308/Visual-fit method 309/High-lowmethod 311 / Least-squares regression method 311/Multiple regression 308

COST ESTIMATION 308

Account-classification method 308/Visual-fit method 309/High-lowmethod 311 / Least-squares regression method 311/Multiple regression 308

COST ESTIMATION 308

Chapter summary 320/Review problems on cost behavior and estimation 318

315/Data collection problems 315/Engineering method of cost estima-tion 316/Effect of learning on cost behavior 316/Costs and benefits ofinformation 318

WORK MEASUREMENT 318

Chapter summary 320/Review problems on cost behavior and estimation 318

WORK MEASUREMENT 318

315/Data collection problems 315/Engineering method of cost estima-tion 316/Effect of learning on cost behavior 316/Costs and benefits ofinformation 318

APPENDIX:FINDING THE LEAST-SQUARES REGRESSION ESTIMATES 322

321/Solutions to review problems 321/Key terms 322

APPENDIX:FINDING THE LEAST-SQUARES REGRESSION ESTIMATES 322

321/Solutions to review problems 321/Key terms 322

Key terms:Appendix 325/REview questions 325/Exercises 327/Problems 332/Cases 342

CHAPTER 8 COST-VOLUME-PROFIT ANALYSIS 349

COST-VOLUME-PROFIT ANALYSIS 349

ILLUSTRATION OF COST-VOLUME-PROFIT ANALYSIS 350

Projected expenses and revenue 350

ILLUSTRATION OF COST-VOLUME-PROFIT ANALYSIS 350

THE BREAK-EVEN POINT 351

Contribution-margin approach 351/Equation approach 352

GRAPHING COST-VOLUME-PROFIT REIATIONSHIPS 353

Interpreting the CVP graph 355/Alternative format for the CVP graph 353

GRAPHING COST-VOLUME-PROFIT REIATIONSHIPS 353

Interpreting the CVP graph 355/Alternative format for the CVP graph 353

TARGET NET PROFIT 357

357/Profit-volume graph 357

APPLYING CVP ANALYSIS 359

Contribution-margin approach 358/Equation approach 359/Graphicalapproach 359

APPLYING CVP ANALYSIS 359

Contribution-margin approach 358/Equation approach 359/Graphicalapproach 359

Safety margin 359/Changes in fixed expenses 360/Changes in the unitcontribution margin 360/Predicting profit given expected volume 361/Interdependent changes in key variables 363/CVP information in pub-lished annual reports 364

CVP ANALYSIS WITH MULTIPLE PRODUCTS 364

ASSUMPTIONS UNDERLYING CVP ANALYSIS 366

Role of computerized planning models and electronic spreadsheets 367

CVP RELATIONSHIPS AND THE INCOME STATEMENT 368

368/Comparison of traditional and contribution income statements 368

Traditional income statement 368/Contribution income statement 368

368/Comparison of traditional and contribution income statements 368

Traditional income statement 368/Contribution income statement 368

CVP RELATIONSHIPS AND THE INCOME STATEMENT 368

COST STRUCTURE AND OPERATING LEVERAGE 370

Operating leverage 371/Cost structure and operating leverage:a cost-benefit issue 373

CVP ANALYSIS,ACTIVITY-BASED COSTING,AND ADVANCEDMANUFACTURING SYSTEMS 374

A move toward JIT and flexible manufacturing 375/Chapter summary 377/Review problem on cost-volume-profit analysis 374

CVP ANALYSIS,ACTIVITY-BASED COSTING,AND ADVANCEDMANUFACTURING SYSTEMS 374

377/Solution to review problem 378/Key terms 378

APPENDIX:EFFECT OF INCOME TAXES 379

Key terms:Appendix 382/Review questions 382/Exercises 383/Problems 386/Cases 396

CHAPTER 9 BUDGETING:PROFIT PLANNING AND CONTROLSYSTEMS 403

BUDGETING:PROFIT PLANNING ANDCONTROL SYSTEMS 403

CHAPTER 9 BUDGETING:PROFIT PLANNING AND CONTROLSYSTEMS 403

PURPOSES OF BUDGETING SYSTEMS 404

TYPES OF BUDGETS 405

THE MASTER BUDGET:A PLANNING TOOL 405

TYPES OF BUDGETS 405

THE MASTER BUDGET:A PLANNING TOOL 405

AN ILLUSTRATION OF THE MASTER BUDGET 408

Sales of services or goods 405/Operational budgets 407/Budgeted finan-cial statements 408/Nonprofit organizations 408

BUDGET ADMINISTRATION 424

Overhead budget 414/Selling and administrative expense budget 416/Cash receipts budget 417/Cash disbursements budget 417/Summarycash budget 420/Budgeted income statement 421/Budgeted balancesheet 421/Using the master budget for planning 424

BUDGET ADMINISTRATION 424

ASSUMPTIONS AND PREDICTIONS:THE UNDERPINNINGS OF THEMASTER BUDGET 425

Financial planning models 426

INTERNATIONAL ASPECTS OF BUDGETING 427

ZERO-BASE BUDGETING 427

BUDGETING PRODUCT LIFE-CYCLE COSTS 428

BEHAVIORAL IMPACT OF BUDGETS 429

Budgetary slack:Padding the budget 430/Participative budgeting 431/Management by objectives 432/Ethical issues in budgeting 432/Chapter summary 433/Key terms 434

APPENDIX:INVENTORY MANAGEMENT 435

Economic order quantity 435/Timing of orders 437

JIT INVENTORY MANAGEMENT:IMPLICATIONS FOR EOQ 439

Key terms:Appendix 440/Review questions 440/Exercises 441/Problems 441/Cases 462

CHAPTER 1O STANDARD COSTING AND PERFORMANCEMEASURES FOR THE NEW MANUFACTURINGENVIRONMENT 469

CHAPTER 1OSTANDARD COSTING AND PERFORMANCEMEASURES FOR THE NEW MANUFACTURINGENVIRONMENT 469

CHAPTER 1O STANDARD COSTING AND PERFORMANCEMEASURES FOR THE NEW MANUFACTURINGENVIRONMENT 469

CHAPTER 1OSTANDARD COSTING AND PERFORMANCEMEASURES FOR THE NEW MANUFACTURINGENVIRONMENT 469

CONTROLLING COSTS 470

Management by exception 470

CONTROLLING COSTS 470

SETTING STANDARDS 471

USE OF STANDARDS BY NONMANUFACTURING ORGANIZATIONS 472

Participation in setting standards 471/Perfection versus practical stan-dards:A behavioral issue 472

USE OF STANDARDS BY NONMANUFACTURING ORGANIZATIONS 472

Participation in setting standards 471/Perfection versus practical stan-dards:A behavioral issue 472

COST VARIANCE ANALYSIS 474

Direct-material standards 474/Direct-labor standards 474/Standardcosts given actual output 475/Analysis of cost variances 475/Direct-material variances 475/Direct-labor variances 478/Multiple types of di-rect material or direct labor 479/Al 479

SIGNIFICANCE OF COST VARIANCES 480

A statistical approach 482

BEHAVIORAL IMPACT OF STANDARD COSTING 483

CONTROLLABILITY OF VARIANCES 484

Interaction among variances 485

STANDARD COSTS AND PRODUCT COSTING 486

ADVANTAGES OF STANDARD COSTING 488

CHANGING ROLE OF STANDARD-COSTING SYSTEMS IN THE NEWMANUFACTURING ENVIRONMENT 489

Criticisms of standard costing in the new manufacturing environment 490/Adapting standard-costing systems 491

OPERATIONAL CONTROL MEASURES IN THE NEWMANUFACTURING ENVIRONMENT 492

Gain-sharing plans 497

THE BALANCED SCORECARD 497

Gain-sharing plans 497

THE BALANCED SCORECARD 497

Chapter summary 498/Review problems on standard costing and operationalperformance measures 499/Solutions to review problems 500/Key terms 497

502/Review questions 502/Exercises 503/Problems 507/Cases 520

FLEXIBLE BUDGETS AND CONTROL OFOVERHEAD COSTS 525

CHAPTER 11 FLEXIBLE BUDGETS AND CONTROL OFOVERHEAD COSTS 525

FLEXIBLE BUDGETS AND CONTROL OFOVERHEAD COSTS 525

CHAPTER 11 FLEXIBLE BUDGETS AND CONTROL OFOVERHEAD COSTS 525

OVERHEAD BUDGETS 526

Flexible budgets 526/Advantages of flexible budgets 526/The activitymeasure 527

FLEXIBLE OVERHEAD BUDGET ILLUSTRATED 529

OVERHEAD APPLICATION IN A STANDARD-COSTING SYSTEM 530

CHOICE OF ACTIVITY MEASURE 531

Criteria for choosing the activity measure 531

OVERHEAD COST VARIANCES 533

Variable overhead 534/Fixed overhead 537/Four-way,three-way,andtwo-way variance analysis 540

STANDARD COSTS AND PRODUCT COSTING 542

OVERHEAD COST PERFORMANCE REPORT 542

STANDARD COSTS AND PRODUCT COSTING 542

ACTIVITY-BASED FLEXIBLE BUDGET 543

MEASURING AND REPORTING QUALITY COSTS 546

Chapter summary 549/Review problem on overhead variances 550/Solution to review problem 550/Key terms 551

APPENDIX:SALES VARIANCES 552

ISO 9000 STANDARDS 568

Key terms:Appendix 553/Review questions 553/Exercises 554/Problems 558/Cases 574

RESPONSIBILITY ACCOUNTING AND INCOMEREPORTING 579

SECTION 1 RESPONSIBILITY ACCOUNTING ANDSEGMENTED REPORTING 579

CHAPTER 12 RESPONSIBILITY ACCOUNTING AND INCOMEREPORTING 579

RESPONSIBILITY ACCOUNTING AND INCOMEREPORTING 579

CHAPTER 12 RESPONSIBILITY ACCOUNTING AND INCOMEREPORTING 579

Responsibility centers 580

ILLUSTRATION OF RESPONSIBILITY ACCOUNTING 580

Responsibility centers 580

PERFORMANCE REPORTS 583

Cost-plus pricing 751/Absorption-cost pricing formulas 753/Variable-costBUDGETS,VARIANCE ANALYSIS,AND RESPONSIBILITYACCOUNTING 586

Cost allocation 586/Activity-based responsibility accounting 588

BEHAVIORAL EFFECTS OF RESPONSIBILITY ACCOUNTING 589

Information versus blame 589/Controllability 590/Motivating desiredbehavior 590

SEGMENTED REPORTING 591

Segments versus segment managers 593/Key features of segmented report-ing 593/Customer profitability analysis and activity-based costing 593

SECTION 2 VARIABLE AND ABSORPTIONCOSTING 594

ILLUSTRATION OF VARIABLE AND ABSORPTION COSTING 595

Absorption-costing income statements 595/Variable-costing income state-ments 596/Reconciling income under absorption and variable costing 595

597/Cost-volume-profit analysis 599/Evaluation of absorption and vari-able costing 600/Chapter summary 601/Review problem on responsibil-ity accounting 602/Solution to review problem 602/Key terms 603

APPENDIX:EFFECT OF THE VOLUME VARIANCE UNDERABSORPTION AND VARIABLE COSTING 604

Review questions 607/Exercises 608/Problems 612/Cases 623

INVESTMENT CENTERS AND TRANSFERPRICING 629

CHAPTER 13 INVESTMENT CENTERS AND TRANSFERPRICING 629

Obtaining goal congruence:A behavioral challenge 630/Adaptation ofmanagement control systems 630

DELEGATION OF DECISION MAKING 630

Obtaining goal congruence:A behavioral challenge 630/Adaptation ofmanagement control systems 630

DELEGATION OF DECISION MAKING 630

MEASURING PERFORMANCE IN INVESTMENT CENTERS 631

Return on investment 632/Residual income 634

MEASURING INCOME AND INVESTED CAPITAL 637

OTHER ISSUES IN SEGMENT PERFORMANCE EVALUATION 642

Invested capital 637/Measuring investment-center income 640/Inflation:Historical-cost versus current-value accounting 641/Measuring incomeand invested capital:Summary 642

TRANSFER PRICING 644

Alternatives to ROI and residual income 642/Importance of nonfinancialinformation 643/Measuring performance in nonprofit organizations 644

TRANSFER PRICING 644

Goal congruence 644/General-transfer-pricing rule 645/Transfers basedon the external market price 648/Negotiated transfer prices 650/Cost-based transfer prices 650/Standard versus actual costs 651/Undermining divisional autonomy 651/An inte 653

BEHAVIORAL ISSUES:RISK AVERSION AND INCENTIVES 653

GOAL CONGRUENCE AND INTERNAL CONTROL SYSTEMS 654

Chapter summary 655/Review problems on investment centers and trans-fer pricing 655/Solutions to review problems 656/Key terms 657/Review questions 657/Exercises 658/Problems 661/Cases 669

USING ACCOUNTING INFORMATIONIN MAKING DECISIONS 675

DECISION MAKING:RELEVANT COSTS ANDBENEFITS 677

THE MANAGERIAL ACCOUNTANT S ROLE IN DECISION MAKING 677

CHAPTER 14 DECISION MAKING:RELEVANT COSTS ANDBENEFITS 677

Steps in the decision-making process 678/Quantitative versus qualitativeanalysis 679/Obtaining information:Relevance,accuracy,and timeliness 677

CHAPTER 14 DECISION MAKING:RELEVANT COSTS ANDBENEFITS 677

THE MANAGERIAL ACCOUNTANT S ROLE IN DECISION MAKING 677

Steps in the decision-making process 678/Quantitative versus qualitativeanalysis 679/Obtaining information:Relevance,accuracy,and timeliness 677

Importance of identifying relevant costs and benefits 681

RELEVANT INFORMATION 681

Importance of identifying relevant costs and benefits 681

IDENTIFYING RELEVANT COSTS AND BENEFITS 682

Sunk costs 682/Irrelevant future costs and benefits 685/Opportunitycosts 685/Summary 687

ANALYSIS OF SPECIALDECISIONS 687

Sunk costs 682/Irrelevant future costs and benefits 685/Opportunitycosts 685/Summary 687

Accept or reject a special order 687/Outsource a product of service 689/Add or drop a service,product,or department 692

SPECIAL DECISIONS IN MANUFACTURING FIRMS 694

Joint products:Sell or process further 694/Decisions involving limited re-sources 696/Uncertainty 698

ACTIVITY-BASED COSTING AND THE NEW MANUFACTURINGENVIRONMENT 699

Conventional outsourcing(make-or-buy)analysis 700/Activity-based cost-ing analysis of the outsourcing decision 702

Incentives for decision makers 703/Short-run versus long-run decisions 703

OTHER ISSUES IN DECISION MAKING 703

Incentives for decision makers 703/Short-run versus long-run decisions 703

OTHER ISSUES IN DECISION MAKING 703

704/Pitfails to avoid 704/Chapter summary 705/Review problem onrelevant costs 706/Solution to review problem 706/Kev terms 707

APPENDIX:LINEAR PROGRAMMING 708

Graphical solution 709/Managerial accountant s role 710/Key terms:Appendix 711/Review questions 711/Exercises 712/Problems 716/Cases 734

CHAPTER 15 COST ANALYSIS AND PRICING DECISIONS 741

MAJOR INFLUENCES ON PRICING DECISIONS 742

Customer demand 742/Actions of competitors 742/Costs 742/Political,legal,and image-related issues 744

ECONOMIC PROFIT-MAXIMIZING PRICING 745

Total revenue,demand,and marginal revenue curves 745/Total cost andmarginal cost curves 747/Profit-maximizing price and quantity 749/Price elasticity 749/Limitations of the profit-maximizing model 750/Costs and benefits of information 750

ROLE OF ACCOUNTING PRODUCT COSTS IN PRICING 750

pricing formulas 753/Determining the markup 754/Cost-plus pricing:Summary and evaluation 755

TIME AND MATERIAL PRICING 756

COMPETITIVE BIDDING 758

STRATEGIC PRICING OF NEW PRODUCTS 760

EFFECT OF ANTITRUST LAWS ON PRICING 765

Target costing 762/Product-cost distortion and pricing:The role ofactivity-based costing 765

EFFECT OF ANTITRUST LAWS ON PRICING 765

Chapter summary 766/Review problem on cost-plus pricing 766/Solution to review problem 767/Key terms 768/Review questions 768/Exercises 769/Problems 772/Cases 781

CHAPTER 16 CAPITAL EXPENDITURE DECISIONS:ANINTRODUCTION 787

CAPITAL EXPENDITURE DECISIONS:ANINTRODUCTION 787

CHAPTER 16 CAPITAL EXPENDITURE DECISIONS:ANINTRODUCTION 787

CONCEPT OF PRESENT VALUE 788

DISCOUNTED-CASH-FLOW ANALYSIS 794

Net-present-value method 795/Internal-rate-of-return method 796/Comparing the NPV and IRR methods 800/Assumptions underlyingdiscounted-cash-flow analysis 801/Choosing the hurdle rate 802/Depreciable assets 802

COMPARING TWO INVESTMENT PROJECTS 803

MANAGERIAL ACCOUNTANT S ROLE 805

Sensitivity analysis 806

CAPITAL BUDGET ADMINISTRATION 807

PERFORMANCE EVALUATION:A BEHAVIORAL ISSUE 808

Postaudit 807/Controlling capital-investment expenditures 808

PERFORMANCE EVALUATION:A BEHAVIORAL ISSUE 808

JUSTIFICATION OF INVESTMENTS IN ADVANCEDMANUFACTURINGSYSTEMS 810

Chapter summary 812/Key terms 813

APPENDIX:FUTURE VALUE AND PRESENT VALUE TABLES 814

Review questions 818/Exercises 818/Problems 821/Cases 828

FURTHER ASPECTS OF CAPITALEXPENDITURE DECISIONS 833

CHAPTER 17 FURTHER ASPECTS OF CAPITAL EXPENDITUREDECISIONS 833

FURTHER ASPECTS OF CAPITALEXPENDITURE DECISIONS 833

CHAPTER 17 FURTHER ASPECTS OF CAPITAL EXPENDITUREDECISIONS 833

INCOME TAXES AND CAPITAL BUDGETING 834

After-tax cash flows 834/Accelerated depreciation 837/ModifiedAccelerated Cost Recovery System(MACRS)837/Gains and losses on dis-posal 841/Investment in working capital 843/Extended illustration ofincometax effects in capital budgeting 845

RANKING INVESTMENT PROJECTS 847

ADDITIONAL METHODS FOR MAKING INVESTMENT DECISIONS 849

Payback method 849/Accounting-rate-of return method 852

ESTIMATING CASH FLOWS:THE ROLE OF ACTIVITY-BASEDCOSTING　 855

Chapter summary　855/Key terms　 856

APPENDIX:IMPACT OF INFIATION　 857

Two capital-budgeting approaches under inflation　858/Key terms:Appendix　861/Review questions　861/Exercises　862/Problems　864/Cases　 878

SELECTED TOPICS FOR FURTHERSTUDY 881

COST ALLOCATION:A CLOSER LOOK　 883

CHAPTER 18 COST ALLOCATION:A CLOSER LOOK 883

COST ALLOCATION:A CLOSER LOOK　 883

CHAPTER 18 COST ALLOCATION:A CLOSER LOOK 883

SECTION 1 SERVICE DEPARTMENT COSTALLOCATION　 884

Direct method　886/Step-down method　887/Reciprocal-services method 884

SECTION 1 SERVICE DEPARTMENT COSTALLOCATION　 884

THE NEW MANUFACTURING ENVIRONMENT　 893

SECTION 2　JOINT PRODUCT COST ALLOCATION 894

The rise of activity-based costing　 894

SECTION 2　JOINT PRODUCT COST ALLOCATION 894

Allocating joint costs　896/Chapter summary　899/Key terms　 899

APPENDIX:RECIPROCAL-SERVICES METHOD 900

Review questions　903/Exercises　903/Problems　905/Cases　 910

CHAPTER 19 ANALYZING FINANCIAL STATEMENTS 915

ANALYZING FINANCIAL STATEMENTS 915

Analytical techniques used　916/Importance of comparisons and trends 916

OBJECTIVES OF FINANCIAL STATEMENT ANALYSIS 916

OVERVIEW OF FINANCIAL STATEMENTS 916

OBJECTIVES OF FINANCIAL STATEMENT ANALYSIS 916

Analytical techniques used　916/Importance of comparisons and trends 916

OVERVIEW OF FINANCIAL STATEMENTS 916

917/Sources of data　 918

COMPARATIVE FINANCIAL STATEMENTS 918

917/Sources of data　 918

COMPARATIVE FINANCIAL STATEMENTS 918

Horizontal analysis　918/Trend analysis　920/Vertical analysis　 921

Working capital　923/Current ratio　924/Acid-test ratio　924/Accountsreceivable turnover　925/Inventory turnover　926/Book value of securities 923

RATIO ANALYSIS:THE BALANCE SHEET 923

927/Capitalization ratios　 927

RATIO ANALYSIS:THE INCOME STATEMENT 929

Operating income　929/Coverage of interest and preferred stock dividends 929

929/Earnings per share　930/Return on assets　932/Return on equity 929

Operating income　929/Coverage of interest and preferred stock dividends 929

RATIO ANALYSIS:THE INCOME STATEMENT 929

933/Return on sales 933/Financial leverage　 934

RATIO ANALYSIS:THE STATEMENT OF RETAINED EARNINGS　 935

Dividend payout ratio　935/Dividend yield ratio　 935

NOTES TO FINANCIAL STATEMENTS 935

SUMMARY OF FINANCIAL STATEMENT ANALYSIS 936

Chapter summary 938/Key terms 938/Review questions 938/Exercises 936

LIMITATIONS OF FINANCIAL STATEMENT ANALYSIS 936

SUMMARY OF FINANCIAL STATEMENT ANALYSIS 936

Chapter summary 938/Key terms 938/Review questions 938/Exercises 936

LIMITATIONS OF FINANCIAL STATEMENT ANALYSIS 936

939/Problems 942/Cases 953

PREPARIN G THE STATEMENT OF CASHFLOWS 959

CHAPTER 2O PREPARING THE STATEMENT OF CASHFLOWS 959

PREPARIN G THE STATEMENT OF CASHFLOWS 959

CASH AND CASH EQUIVALENTS 960

Purpose of the statement of cash flows 960

EVOLUTION OF THE STATEMENT OF CASH FLOWS 960

Purpose of the statement of cash flows 960

CASH AND CASH EQUIVALENTS 960

CONTENT AND ORGANIZATION OF THE STATEMENT 961

Operating activities 961/Investing activities 961/Financing activities 961

CONTENT AND ORGANIZATION OF THE STATEMENT 961

Operating activities 961/Investing activities 961/Financing activities 961

Direct and indirect methods 963

USING THE INDIRECT METHOD OF STATEMENT PREPARATITON 963

Direct and indirect methods 963

PREPAR ATION OF THE STATEMENT 963

Operating activities 964/Investing activities 970/Financing activities972/Completed statement of cash flows 973

USE OFT-ACCOUNTS AS AN AID IN PREPARING THE STATEMENTOF CASH FLOWS 974

Step one:Prepare T-accounts 975/Step two:Enter account balances 975/Step three:Analyze the cash flows from operating activities 975/Step four:Analyze the cash flows from investing activities 978/Step five:Analyzethe cash flows from financi 979

USING THE DIRECT METHOD OF STATEMENT PREPARATION 979

OTHER ISSUES IN PREPARING THE STATEMENT OF CASH FLOWS 984

Gross versus net cash flows 984/Direct exchange or noncash transactions 984

Operating activities 980/Investing activities 983/Financing activities984/Completed statement of cash flows 984

OTHER ISSUES IN PREPARING THE STATEMENT OF CASH FLOWS 984

Gross versus net cash flows 984/Direct exchange or noncash transactions 984

Operating activities 980/Investing activities 983/Financing activities984/Completed statement of cash flows 984

USING THE STATEMENT OF CASH FLOWS 986

Illustration of the statement of cash flows 986 / Chapter summary 986 /Review questions 988/Exercises 989/Problems 991/Case 1000

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