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دانلود کتاب Introduction to Managerial Accounting

دانلود کتاب آشنایی با حسابداری مدیریتی

Introduction to Managerial Accounting

مشخصات کتاب

Introduction to Managerial Accounting

دسته بندی: حسابداری
ویرایش: 5 
نویسندگان: , ,   
سری:  
ISBN (شابک) : 0073527076, 9780073527079 
ناشر: McGraw-Hill\/Irwin 
سال نشر: 2009 
تعداد صفحات: 588 
زبان: English 
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) 
حجم فایل: 279 مگابایت 

قیمت کتاب (تومان) : 52,000



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توضیحاتی در مورد کتاب آشنایی با حسابداری مدیریتی

مقدمه ای بر حسابداری مدیریتی، 5/e توسط Brewer/Garrison/Noreen بر اساس متن پیشرو بازار، حسابداری مدیریتی، توسط Garrison، Noreen و Brewer است. با این حال، این صرفاً یک کتاب مختصر با حذف فصل نیست. Brewer 5e برای پاسخگویی به نیازهای بازار بازنگری و بازنگری شده است. Brewer 5e متنی قابل دسترس تر و در عین حال کاملاً دانشجوپسند است که نیازهای اساسی دانشجوی حسابداری مدیریتی را بدون عمق غیر ضروری در موضوعات پیشرفته مرتبط با دوره بعدی برآورده می کند: حسابداری هزینه/مدیریت هزینه. اساتید و دانشجویان به طور یکسان متوجه خواهند شد که این نسخه جدید ویژگی‌های بارز برند Garrison را حفظ کرده است: مکمل‌های نوشته‌شده توسط نویسنده، خوانایی عالی، نمونه‌های فوق‌العاده، و مطالب پایان فصل متعادل.


توضیحاتی درمورد کتاب به خارجی

Introduction to Managerial Accounting, 5/e by Brewer/Garrison/Noreen is based on the market-leading text, Managerial Accounting, by Garrison, Noreen and Brewer. However, this is not simply a briefer book with chapters removed; Brewer 5e has been rethought and retooled to meet the needs of the market. Brewer 5e is a more accessible, yet thoroughly student-friendly text that satisfies the basic needs of the managerial accounting student without unnecessary depth on advanced topics associated with the follow-up course: cost accounting/cost management. Faculty and students alike will find this new edition has retained the hallmark features of the Garrison brand: author-written supplements, excellent readability, terrific examples, and balanced end-of-chapter material.



فهرست مطالب

Cover......Page 1
Introduction to Managerial Accounting, Fifth Edition......Page 2
ISBN-10: 0073527076 ISBN-13: 9780073527079 eISBN: 9780077386214......Page 3
Dedication......Page 4
About the Authors......Page 5
Acknowledgments......Page 21
CONTENTS......Page 25
PROLOGUE: Managerial Accounting and the Business Environment......Page 32
GLOBALIZATION......Page 33
STRATEGY......Page 35
The Functional View of Organizations......Page 36
PROCESS MANAGEMENT......Page 38
Lean Production......Page 39
The Theory of Constraints......Page 41
Six Sigma......Page 42
THE IMPORTANCE OF ETHICS IN BUSINESS......Page 43
Code of Conduct for Management Accountants......Page 45
Company Codes of Conduct......Page 47
Codes of Conduct on the International Level......Page 48
The Sarbanes-Oxley Act of 2002......Page 49
ENTERPRISE RISK MANAGEMENT......Page 50
Identifying and Controlling Business Risks......Page 51
CORPORATE SOCIAL RESPONSIBILITY......Page 52
THE CERTIFIED MANAGEMENT ACCOUNTANT (CMA)......Page 54
Glossary......Page 55
CHAPTER ONE: Managerial Accounting and Cost Concepts......Page 57
Decision Feature: Management Accounting: It’s More than JustCrunching Numbers......Page 58
Planning......Page 59
Controlling......Page 60
COMPARISON OF FINANCIAL AND MANAGERIAL ACCOUNTING......Page 61
Relevance of Data......Page 62
Managerial Accounting—Not Mandatory......Page 63
Manufacturing Costs......Page 64
Product Costs......Page 66
Prime Cost and Conversion Cost......Page 67
The Balance Sheet......Page 69
The Income Statement......Page 70
Schedule of Cost of Goods Manufactured......Page 72
PRODUCT COST FLOWS......Page 73
Inventoriable Costs......Page 74
An Example of Cost Flows......Page 75
Variable Cost......Page 76
Fixed Cost......Page 78
Indirect Cost......Page 80
Differential Cost and Revenue......Page 81
Opportunity Cost......Page 82
Summary......Page 83
Review Problem 1: Cost Terms......Page 85
Review Problem 2: Schedule of Cost of Goods Manufactured and Income Statement......Page 86
Glossary......Page 88
Brief Exercises......Page 89
Exercises......Page 93
Problems......Page 95
Building Your Skills......Page 101
Research and Application......Page 102
CHAPTER TWO: Systems Design: Job-Order Costing......Page 105
Decision Feature: Two College Students Succeeding as Entrepreneurs......Page 106
Process Costing......Page 107
Job-Order Costing......Page 108
JOB-ORDER COSTING—AN OVERVIEW......Page 109
Measuring Direct Materials Cost......Page 110
Measuring Direct Labor Cost......Page 111
Applying Manufacturing Overhead......Page 113
The Need for a Predetermined Rate......Page 114
Choice of an Allocation Base for Overhead Cost......Page 115
Summary of Document Flows......Page 117
The Purchase and Issue of Materials......Page 119
Labor Cost......Page 120
Manufacturing Overhead Costs......Page 121
Applying Manufacturing Overhead......Page 122
Nonmanufacturing Costs......Page 123
Cost of Goods Manufactured......Page 124
Summary of Cost Flows......Page 125
Underapplied and Overapplied Overhead......Page 129
Disposition of Underapplied or Overapplied Overhead Balances......Page 130
A General Model of Product Cost Flows......Page 131
Summary......Page 133
Guidance Answers to Decision Maker and You Decide......Page 134
Review Problem: Job-Order Costing......Page 135
Glossary......Page 138
Brief Exercises......Page 139
Exercises......Page 141
Problems......Page 145
Building Your Skills......Page 150
Research and Application......Page 153
CHAPTER THREE: Systems Design: Activity-Based Costing......Page 155
Decision Feature: The Payoff from Activity-Based Costing......Page 156
Plantwide Overhead Rate......Page 157
Activity-Based Costing (ABC)......Page 158
DESIGNING AN ACTIVITY-BASED COSTING SYSTEM......Page 160
Hierarchy of Activities......Page 162
An Example of an Activity-Based Costing System Design......Page 163
USING ACTIVITY-BASED COSTING......Page 164
Direct Labor-Hours as a Base......Page 165
Computing Product Costs......Page 166
Shifting of Overhead Cost......Page 168
TARGETING PROCESS IMPROVEMENTS......Page 169
The Benefits of Activity-Based Costing......Page 171
Limitations of Activity-Based Costing......Page 172
Activity-Based Costing and Service Industries......Page 173
An Example of Cost Flows......Page 174
Summary......Page 177
Review Problem: Activity-Based Costing......Page 178
Glossary......Page 180
Brief Exercises......Page 181
Exercises......Page 184
Problems......Page 186
Building Your Skills......Page 192
Research and Application......Page 196
CHAPTER FOUR: Systems Design: Process Costing......Page 199
Decision Feature: Costing the “Quicker-Picker-Upper”......Page 200
Differences between Job-Order and Process Costing......Page 201
Processing Departments......Page 202
The Flow of Materials, Labor, and Overhead Costs......Page 203
Materials, Labor, and Overhead Cost Entries......Page 204
Weighted-Average Method......Page 207
COMPUTE AND APPLY COSTS......Page 209
Cost per Equivalent Unit—Weighted-Average Method......Page 210
Cost Reconciliation Report—Weighted-Average Method......Page 211
Summary......Page 212
Review Problem: Process Cost Flows and Costing Units......Page 213
Questions......Page 216
Brief Exercises......Page 217
Exercises......Page 218
Problems......Page 221
Building Your Skills......Page 225
CHAPTER FIVE: Cost Behavior: Analysis and Use......Page 237
Decision Feature: The Business of Art Sculpture......Page 238
Variable Costs......Page 239
True Variable versus Step-Variable Costs......Page 242
Fixed Costs......Page 244
Types of Fixed Costs......Page 246
Fixed Costs and the Relevant Range......Page 249
Mixed Costs......Page 250
THE ANALYSIS OF MIXED COSTS......Page 251
Diagnosing Cost Behavior with a Scattergraph Plot......Page 254
The High-Low Method......Page 258
The Least-Squares Regression Method......Page 261
The Contribution Approach......Page 263
Summary......Page 264
Guidance Answers to Decision Maker and You Decide......Page 265
Review Problem 1: Cost Behavior......Page 266
Review Problem 2: High-Low Method......Page 267
Questions......Page 268
Brief Exercises......Page 269
Exercises......Page 271
Problems......Page 273
Building Your Skills......Page 277
Research and Application......Page 279
Appendix 5A: Variable Costing......Page 280
Appendix 5A Review Problem: Contrasting Variable and Absorption Costing......Page 287
Appendix 5A Questions......Page 289
Appendix 5A Exercises and Problems......Page 290
CHAPTER SIX: Cost-Volume-Profit Relationships......Page 297
Decision Feature: Forget the Theater—Make Money on Cable TV......Page 298
Contribution Margin......Page 300
CVP Relationships in Equation Form......Page 302
CVP Relationships in Graphic Form......Page 303
Contribution Margin Ratio (CM Ratio)......Page 306
Some Applications of CVP Concepts......Page 308
Target Profit Analysis......Page 312
Break-Even Analysis......Page 314
The Margin of Safety......Page 316
Cost Structure and Profit Stability......Page 318
Operating Leverage......Page 320
STRUCTURING SALES COMMISSIONS SALES MIX......Page 322
The Definition of Sales Mix......Page 323
Sales Mix and Break-Even Analysis......Page 324
ASSUMPTIONS OF CVP ANALYSIS......Page 325
Summary......Page 326
Guidance Answers to Decision Maker and You Decide......Page 327
Review Problem: CVP Relationships......Page 328
Questions......Page 331
Brief Exercises......Page 332
Exercises......Page 334
Problems......Page 337
Building Your Skills......Page 395
Research and Application......Page 398
CHAPTER SEVEN: Profit Planning......Page 347
Decision Feature: Lilo & Stitch on Budget......Page 348
Responsibility Accounting......Page 349
Choosing a Budget Period......Page 350
The Self-Imposed Budget......Page 351
Human Factors in Budgeting......Page 352
The Budget Committee......Page 354
The Master Budget: An Overview......Page 355
PREPARING THE MASTER BUDGET......Page 356
The Sales Budget......Page 358
The Production Budget......Page 359
The Direct Materials Budget......Page 361
The Direct Labor Budget......Page 363
The Manufacturing Overhead Budget......Page 364
The Ending Finished Goods Inventory Budget......Page 366
The Selling and Administrative Expense Budget......Page 367
The Cash Budget......Page 368
The Budgeted Income Statement......Page 372
The Budgeted Balance Sheet......Page 373
Summary......Page 375
Guidance Answers to Decision Maker and You Decide......Page 376
Review Problem: Budget Schedules......Page 377
Glossary......Page 379
Brief Exercises......Page 380
Exercises......Page 384
Problems......Page 386
CHAPTER EIGHT: Flexible Budgets and Performance Analysis......Page 399
Decision Feature: Controlling Costs—Rain or Shine......Page 400
Characteristics of a Flexible Budget......Page 401
Deficiencies of the Static Planning Budget......Page 402
How a Flexible Budget Works......Page 404
FLEXIBLE BUDGET VARIANCES......Page 405
Activity Variances......Page 406
Revenue and Spending Variances......Page 407
A Performance Report Combining Activity and Revenue and Spending Variances......Page 409
Performance Reports in Cost Centers......Page 411
FLEXIBLE BUDGETS WITH MULTIPLE COSTDRIVERS......Page 412
SOME COMMON ERRORS......Page 414
Summary......Page 415
Guidance Answers to Concept Checks......Page 416
Review Problem: Variance Analysis Using a Flexible Budget......Page 417
Glossary......Page 418
Brief Exercises......Page 419
Exercises......Page 423
Problems......Page 427
Building Your Skills......Page 432
CHAPTER NINE: Standard Costs......Page 437
Decision Feature: Managing Materials and Labor......Page 438
STANDARD COSTS—MANAGEMENT BY EXCEPTION......Page 440
Ideal versus Practical Standards......Page 442
Setting Direct Labor Standards......Page 444
Price and Quantity Variances......Page 446
USING STANDARD COSTS—DIRECT MATERIALS VARIANCES......Page 447
Materials Price Variance—A Closer Look......Page 450
Materials Quantity Variance—A Closer Look......Page 451
Labor Rate Variance—A Closer Look......Page 453
Labor Efficiency Variance—A Closer Look......Page 454
USING STANDARD COSTS—VARIABLE MANUFACTURING OVERHEAD VARIANCES......Page 455
Manufacturing Overhead Variances—A Closer Look......Page 456
VARIANCE ANALYSIS AND MANAGEMENT BY EXCEPTION......Page 458
Potential Problems with the Use of Standard Costs......Page 460
Summary......Page 461
Review Problem: Standard Costs......Page 462
Glossary......Page 464
Brief Exercises......Page 465
Exercises......Page 466
Problems......Page 468
Building Your Skills......Page 473
Appendix 9A: Predetermined Overhead Ratesand Overhead Analysis in a Standard Costing System......Page 475
Appendix 9A Exercises and Problems......Page 481
Appendix 9B Journal Entries to Record Variances......Page 486
Appendix 9B Exercises and Problems......Page 488
CHAPTER TEN: Segment Reporting, Decentralization, and the Balanced Scorecard......Page 493
Decision Feature: Sony Attempts to Rebound......Page 494
Advantages and Disadvantages of Decentralization......Page 495
Cost, Profit, and Investment Centers......Page 496
An Organizational View of Responsibility Centers......Page 497
DECENTRALIZATION AND SEGMENT REPORTING......Page 498
Building a Segmented Income Statement......Page 500
Levels of Segmented Statements......Page 502
Traceable and Common Fixed Costs......Page 504
Segment Margin......Page 506
Segmented Financial Information in External Reports......Page 508
Inappropriate Methods for Assigning Traceable Costs among Segments......Page 509
Arbitrarily Dividing Common Costs among Segments......Page 510
The Return on Investment (ROI) Formula......Page 511
Understanding ROI......Page 512
Criticisms of ROI......Page 515
RESIDUAL INCOME......Page 516
Motivation and Residual Income......Page 518
Divisional Comparison and Residual Income......Page 519
BALANCED SCORECARD......Page 520
Common Characteristics of Balanced Scorecards......Page 521
A Company’s Strategy and the Balanced Scorecard......Page 523
Tying Compensation to the Balanced Scorecard......Page 525
Advantages of Timely and Graphic Feedback......Page 526
Guidance Answers to Decision Maker and You Decide......Page 527
Guidance Answers to Concept Checks......Page 528
Review Problem 1: Segmented Statements......Page 529
Review Problem 2: Return on Investment (ROI) and Residual Income......Page 530
Questions......Page 531
Brief Exercises......Page 532
Exercises......Page 533
Problems......Page 538
Building Your Skills......Page 545
Research and Application......Page 547
CHAPTER ELEVEN: Relevant Costs for Decision Making......Page 549
Decision Feature: Massaging the Numbers......Page 550
Identifying Relevant Costs and Benefits......Page 551
Different Costs for Different Purposes......Page 552
An Example of Identifying Relevant Costs and Benefits......Page 553
Reconciling the Total and Differential Approaches......Page 555
Why Isolate Relevant Costs?......Page 557
An Illustration of Cost Analysis......Page 559
Beware of Allocated Fixed Costs......Page 561
THE MAKE OR BUY DECISION......Page 562
An Example of Make or Buy......Page 563
OPPORTUNITY COST......Page 565
SPECIAL ORDERS......Page 566
UTILIZATION OF A CONSTRAINED RESOURCE......Page 567
Contribution Margin per Unit of the Constrained Resource......Page 568
Managing Constraints......Page 569
Summary......Page 571
Guidance Answers to Concept Checks......Page 572
Review Problem: Relevant Costs......Page 573
Questions......Page 574
Brief Exercises......Page 575
Exercises......Page 578
Problems......Page 582
Building Your Skills......Page 589
CHAPTER TWELVE: Capital Budgeting Decisions......Page 593
Decision Feature: Capital Investments: A Key to Profitable Growth......Page 594
Typical Capital Budgeting Decisions......Page 595
THE NET PRESENT VALUE METHOD......Page 596
Emphasis on Cash Flows......Page 598
Choosing a Discount Rate......Page 600
An Extended Example of the Net Present Value Method......Page 601
The Total-Cost Approach......Page 602
The Incremental-Cost Approach......Page 603
Least-Cost Decisions......Page 604
PREFERENCE DECISIONS—THE RANKING OF INVESTMENT PROJECTS......Page 606
THE NET PRESENT VALUE METHOD AND INCOME TAXES......Page 608
The Payback Method......Page 609
Evaluation of the Payback Method......Page 610
An Extended Example of Payback......Page 611
The Simple Rate of Return Method......Page 613
Criticisms of the Simple Rate of Return......Page 615
POSTAUDIT OF INVESTMENT PROJECTS......Page 616
Guidance Answers to Decision Maker and You Decide......Page 617
Review Problem: Comparison of Capital Budgeting Methods......Page 618
Brief Exercises......Page 620
Exercises......Page 622
Problems......Page 623
Building Your Skills......Page 630
Appendix 12A: The Concept of Present Value......Page 633
Appendix 12A Summary......Page 636
Appendix 12A Exercises......Page 637
Appendix 12B: Present Value Tables......Page 639
CHAPTER THIRTEEN: “ How Well Am I Doing?” Statement of Cash Flows......Page 641
Decision Feature: Understanding Cash Flows......Page 642
Constructing the Statement of Cash Flows Using Changes in Noncash Balance Sheet Accounts......Page 644
Constructing a Simplified Statement of Cash Flows......Page 646
ORGANIZATION OF THE FULL-FLEDGED STATEMENT OF CASH FLOWS......Page 649
Investing Activities......Page 650
Cash Flows: Gross or Net?......Page 651
Operating Activities: Direct or Indirect Method?......Page 652
Eight Basic Steps to Preparing the Statement of Cash Flows......Page 653
Adjustments to Reflect Gross, Rather than Net, Amounts (Step 5)......Page 655
Classifying Entries as Operating, Investing, or Financing Activities (Step 6)......Page 657
The Completed Statement of Cash Flows (Steps 7 and 8)......Page 658
Interpretation of the Statement of Cash Flows......Page 659
FREE CASH FLOW......Page 660
Summary......Page 661
Guidance Answers to Concept Checks......Page 662
Review Problem......Page 663
Glossary......Page 665
Brief Exercises......Page 666
Exercises......Page 668
Problems......Page 669
Research and Application......Page 674
Appendix 13A: The Direct Method of Determining the Net Cash Provided by Operating Activities......Page 675
Appendix 13A Exercises and Problems......Page 677
Appendix 13B: The T-Account Approach to Preparing the Statement of Cash Flows......Page 679
Appendix 13B Brief Exercise......Page 684
CHAPTER FOURTEEN: “How Well Am I Doing?” Financial Statement Analysis......Page 685
Decision Feature: Getting Paid on Time......Page 686
STATEMENTS IN COMPARATIVE AND COMMON-SIZE FORM......Page 687
Dollar and Percentage Changes on Statements......Page 688
Common-Size Statements......Page 691
Earnings per Share......Page 693
Dividend Payout and Yield Ratios......Page 694
Return on Total Assets......Page 695
Financial Leverage......Page 696
Book Value per Share......Page 697
Current Ratio......Page 699
Accounts Receivable Turnover......Page 700
Inventory Turnover......Page 701
Times Interest Earned Ratio......Page 702
Debt-to-Equity Ratio......Page 703
SUMMARY OF RATIOS AND SOURCES OF COMPARATIVE RATIO DATA......Page 704
Summary......Page 706
Review Problem: Selected Ratios and Financial Leverage......Page 707
Brief Exercises......Page 710
Exercises......Page 713
Problems......Page 715
Building Your Skills......Page 722
Research and Application......Page 725
Credits......Page 727
Index......Page 728




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