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Accountants are members of management teams, and they actively contribute important information needed for strategic decision-making. This book illustrates both when and why accounting information is key to communicating important information within an organization, so that management can make informed choices.

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• Section M1 Product Costing and Decision Making(p. 1)
• M1 Accounting and Management Decisions(p. 2)
• Introduction to Managerial Accounting(p. 3)
• Corporate Structure and Accounting Information Needs(p. 3)
• The Changing Needs of Business(p. 5)
• The Quality of Accounting Information(p. 5)
• The Role of Managerial Accounting in Planning and Control(p. 7)
• Planning(p. 8)
• Control(p. 8)
• Ethics and Control(p. 10)
• Interactions Among Accounting, Marketing, and Operations(p. 10)
• Managerial Accounting and Marketing(p. 11)
• Managerial Accounting and Operations(p. 12)
• Other Effects on Marketing and Operations(p. 12)
• Responding to the New Business Environment(p. 14)
• Total Quality Management(p. 14)
• Just-in-Time Manufacturing(p. 15)
• Time-Based Competition(p. 15)
• Flexible Manufacturing(p. 15)
• Effects of the New Business Environment on Managerial Accounting(p. 16)
• Traditional Managerial Accounting Systems(p. 17)
• New Decision-Making Tools(p. 17)
• New Thinking about Performance Measures(p. 20)
• Managerial Accounting in Service Companies(p. 21)
• M2 Cost Categorization, Cost Flow, and Measurement Decisions(p. 34)
• The Production Process: An Illustration(p. 35)
• Products and Market(p. 35)
• Product Design and Manufacturing(p. 36)
• Product Costs Versus Period Expense(p. 37)
• Product Costs(p. 37)
• Cost Flows Through an Organization(p. 40)
• Manufacturing Costs(p. 40)
• Manufacturing Cost Flow(p. 41)
• Traditional Cost Categories(p. 44)
• Cost Behavior in Relation to Changes in Activity Levels(p. 44)
• Other Behavior Considerations: Management Policies and Time(p. 47)
• Cost-Based Decision Making(p. 48)
• Target-Costing Decisions(p. 48)
• Make or Buy Decisions(p. 51)
• Sell-Now or Process-Further Decisions(p. 53)
• Cost Information for Service Organizations(p. 54)
• Cost Categories(p. 54)
• Cost Behavior(p. 54)
• Cost Control(p. 54)
• M3 Unit Costs for Decision Making(p. 76)
• The Role of Unit Costs(p. 77)
• Placing a Value on Inventory(p. 77)
• Managerial Decision Making(p. 78)
• The Elements of Unit Cost(p. 80)
• Measuring Costs(p. 81)
• Actual Costing(p. 81)
• Normal Costing(p. 82)
• Assigning Unit Costs(p. 85)
• Choosing a Costing Method(p. 86)
• Job-Order Costing(p. 88)
• Process Costing(p. 90)
• Accuracy of Unit Costs(p. 95)
• Unit Costs in the Service Sector(p. 96)
• M4 Cost Measurement for Management(p. 120)
• Contribution Margin and the Variable-Costing Income Statement(p. 121)
• Cost Behavior: A Review(p. 121)
• The Variable-Costing Income Statement(p. 122)
• Cost-Volume Profit Analysis(p. 123)
• Breakeven-Point Analysis(p. 125)
• Target-Profit Analysis(p. 126)
• Profit-Sensitivity Analysis(p. 127)
• Margin-of-Safety Analysis(p. 127)
• Managers' Decisions about Fixed Costs and Operating Risk(p. 127)
• Variable and Absorption Costing: A Comparison(p. 128)
• Pricing Decisions: Unit Product Cost(p. 129)
• Performance Evaluation: Net Income(p. 130)
• Choosing Between Variable Costing and Absorption Costing(p. 133)
• Arguments For and Against Variable Costing(p. 133)
• Arguments For and Against Absorption Costing(p. 135)
• Measuring Costs for Decision Making in Service Companies(p. 136)
• M5 Cost Allocation and Business Strategy(p. 160)
• The Reasons for Cost Allocation(p. 161)
• Volume-Based Allocation: The Traditional Method(p. 161)
• Background(p. 162)
• Predetermined Overhead Rates: A Review(p. 163)
• Volume-Based Allocation: Two Examples(p. 164)
• Click Pen Company(p. 165)
• Wafer Pen Company(p. 168)
• Strategic Implications(p. 172)
• The Problems With Volume-Based Allocation(p. 174)
• Economies of Scale(p. 174)
• The Allocation Base(p. 174)
• Cooper's Hierarchy(p. 175)
• Unit-Level Costs(p. 175)
• Batch-Level Costs(p. 176)
• Product-Level Costs(p. 176)
• Facility-Level Costs(p. 176)
• Activity-Based Costing(p. 177)
• Cost Allocation and Decision Making in the Service Sector(p. 181)
• Section M2 Control, Measurement, and Evaluation(p. 205)
• M6 The Role of Budgets in Decision Making(p. 206)
• Overview of the Master Budget(p. 207)
• Developing the Master Budget(p. 208)
• Sales Budget(p. 209)
• Production Budget(p. 210)
• Direct Materials Budget(p. 211)
• Direct Labor Budget(p. 212)
• Manufacturing Overhead Budget(p. 212)
• Selling and Administrative Expense Budget(p. 213)
• Pro Forma Budgeted Income Statement(p. 215)
• Flexible Budget Approach(p. 215)
• Cash Budget(p. 216)
• Pro Forma Budgeted Balance Sheet(p. 218)
• Sensitivity Analysis in Budgeting(p. 219)
• Developing a Sound Budgeting Culture(p. 221)
• Considerations in Implementing Budgets(p. 221)
• Scope of the Budget(p. 222)
• Foreign Operations, Currency Fluctuation, and Inflation(p. 222)
• Budget Revisions(p. 222)
• Behavioral Concerns in Budgeting(p. 222)
• Changing Behavior(p. 223)
• Participation in the Budget Process(p. 223)
• Slack in Budgets(p. 224)
• Budgets in Undesirable Behavior(p. 225)
• Strategic Considerations in Budgeting(p. 226)
• Budgeting in Service Companies(p. 226)
• M7 Evaluating Performance Within an Organization(p. 253)
• MetalArt: Performance Evaluation and the Manufacturing Process(p. 254)
• Coil Shearing(p. 254)
• Coating(p. 254)
• Printing(p. 256)
• Wrapping and Shipping(p. 256)
• MetalArt: Cost and Quality Management(p. 257)
• MetalArt--March 2000(p. 257)
• MetalArt--2002(p. 257)
• Variance Analysis for Direct Materials and Direct Labor(p. 258)
• MetalArt--April 2000(p. 258)
• Direct Materials and Direct Labor Variances(p. 258)
• Calculation and Interpretation of Materials and Labor Variances(p. 260)
• Limitations of Traditional Variance Analysis(p. 263)
• Quality Cost Concepts(p. 265)
• Taguchi's Quality Loss Function(p. 266)
• MetalArt--December 2001(p. 268)
• Statistical Process Control(p. 271)
• Performance Evaluation for Service Organizations(p. 273)
• M8 Controlling Decisions in Decentralized Organizations(p. 299)
• The American Paper Company(p. 300)
• Theoretical Framework for Behavior Within Organizations(p. 302)
• Management of Decentralized Organizations(p. 303)
• Benefits of Decentralization(p. 304)
• Performance Evaluation Using ROI(p. 306)
• Discussion of Results(p. 307)
• Criticisms of Using ROI to Evaluate Performance(p. 309)
• Economic Value Added Compared to ROI(p. 311)
• The Balanced Scorecard Approach(p. 312)
• Transfer Pricing(p. 315)
• The Scenario(p. 315)
• Transfer Pricing Summary(p. 319)
• Management of Decentralized Service Organizations(p. 320)
• M9 Management Accounting in a Competitive Business Environment(p. 342)
• The New Competitive Environment(p. 343)
• Total Quality Management at Tuff Cut(p. 344)
• Principles of Just-in-Time Manufacturing(p. 348)
• Nonfinancial Performance Measures(p. 349)
• Product-Oriented Versus Process-Oriented Plant Layout(p. 353)
• Financial Benefits Resulting from JIT(p. 356)
• Drawbacks to the Just-in-Time Manufacturing Philosophy(p. 358)
• The Theory of Constraints(p. 358)
• Steps to Improve Performance(p. 359)
• Implementation of the Theory of Constraints(p. 359)
• Just-in-Time and Theory of Constraints Similarities and Differences(p. 361)
• Service Organizations in a Global Business Environment(p. 363)
• M10 Decisions About Capital Investments(p. 382)
• Factors Affecting Decisions(p. 383)
• Controlling Capital Investments(p. 385)
• Traditional Approaches(p. 386)
• Net Present Value(p. 386)
• Internal Rate of Return(p. 388)
• Payback Period(p. 390)
• Accounting Rate of Return(p. 391)
• Other Considerations(p. 391)
• The New Manufacturing Environment(p. 392)
• Automation and Modern Manufacturing(p. 393)
• Making Sound Strategic Decisions(p. 394)
• Problems in Making Decisions(p. 395)
• Avoiding Problems(p. 396)
• Moving Baseline Concept(p. 397)
• Uncertain and Hidden Costs(p. 397)
• Responding to Bad Capital Investment Decisions(p. 399)
• Opportunity Costs in Capital Investment Decisions(p. 401)
• Capital Investment Decisions in Service Companies(p. 401)
• Section M3 Expanded Topics(p. 421)
• M11 Internal Control(p. 422)
• Internal Control Objectives(p. 423)
• Internal Control and Human Behavior(p. 424)
• The Structure of an Internal Control System(p. 426)
• Organizational Environment(p. 427)
• Risk Assessment(p. 430)
• Other Aspects of Internal Control Structure(p. 431)
• Internal Control Activities(p. 431)
• Communication of Internal Control Policies and Problems(p. 435)
• Monitoring(p. 436)
• Internal Auditing(p. 436)
• M12 A Closer Look at Service Organizations(p. 452)
• Background and Environment of Stonebrook Medical Center(p. 453)
• Modern Cost Management Systems for Service Organizations(p. 454)
• Step-down and Simultaneous Algebraic Equation Methods for Allocating Reciprocal Support Costs(p. 455)
• Cost Management Systems for Service Companies(p. 460)
• Performance Measurement and Cost Management Strategies in the Service Environment(p. 463)
• Outcomes Data Dissemination(p. 464)
• Critical Path Utilization(p. 466)
• Summary(p. 467)
• M13 The Japanese Perspective(p. 488)
• Confrontation Strategy and the Survival Triplet(p. 489)
• The Survival Triplet(p. 490)
• Techniques to Control Future Costs(p. 494)
• Target Costing(p. 494)
• Value Engineering(p. 496)
• Decision Makers Affected(p. 498)
• Interorganizational Cost Management Systems(p. 498)
• Who Benefits from Target Costing and Value Engineering?(p. 498)
• Techniques to Control Current Costs(p. 499)
• Service Organizations(p. 501)
• Appendix A Future and Present Value(p. 1)
• Appendix B A Short Introduction to Excel(p. 3)
• Glossary(p. 1)
• Index(p. 1)