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Unlike any other text, Ingram presents managerial accounting as a crucial communication tool for management decision making. Additionally, students learn that service-oriented and product-oriented organizations apply similar approaches to gain accurate, timely information. Throughout the book, managerial accounting is viewed as a key component of multi-disciplinary management-with accountants working as part of a team to resolve questions of costing, pricing, and production.

Tabla de contenidos provista por Syndetics

• Section M1 Product Costing and Decision Making(p. 1)
• M1 Accounting and Management Decisions(p. 2)
• Introduction to Managerial Accounting(p. 3)
• The Role of Managerial Accounting in Planning and Control(p. 7)
• Interactions Among Accounting, Marketing, and Operations(p. 10)
• Responding to the New Business Environment(p. 14)
• Effects of the New Business Environment on Managerial Accounting(p. 16)
• Managerial Accounting in Service Companies(p. 21)
• M2 Cost Categorization, Cost Flow, and Measurement Decisions(p. 34)
• The Production Process: An Illustration(p. 35)
• Product Costs Versus Period Expense(p. 37)
• Cost Flows Through an Organization(p. 40)
• Traditional Cost Categories(p. 44)
• Cost-Based Decision Making(p. 48)
• Cost Information for Service Organizations(p. 54)
• M3 Unit Costs for Decision Making(p. 76)
• The Role of Unit Costs(p. 77)
• The Elements of Unit Cost(p. 80)
• Measuring Costs(p. 81)
• Assigning Unit Costs(p. 85)
• 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-Volume-Profit Analysis(p. 123)
• Variable and Absorption Costing: A Comparison(p. 128)
• Choosing Between Variable Costing and Absorption Costing(p. 133)
• 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)
• Volume-Based Allocation: Two Examples(p. 164)
• The Problems With Volume-Based Allocation(p. 174)
• Cooper's Hierarchy(p. 175)
• 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)
• Developing a Sound Budgeting Culture(p. 221)
• Considerations in Implementing Budgets(p. 221)
• Behavioral Concerns in Budgeting(p. 222)
• 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)
• MetalArt: Cost and Quality Management(p. 257)
• Variance Analysis for Direct Materials and Direct Labor(p. 258)
• Limitations of Traditional Variance Analysis(p. 263)
• Quality Cost Concepts(p. 265)
• Taguchi's Quality Loss Function(p. 266)
• MetalArt--December 2003(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)
• Performance Evaluation Using ROI(p. 306)
• The Balanced Scorecard Approach(p. 312)
• Transfer Pricing(p. 315)
• 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)
• The Theory of Constraints(p. 358)
• Service Organizations in a Global Business Environment(p. 363)
• M10 Decisions About Capital Investments(p. 382)
• Factors Affecting Decisions(p. 383)
• Traditional Approaches(p. 386)
• The New Manufacturing Environment(p. 392)
• Making Sound Strategic Decisions(p. 394)
• 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)
• Other Aspects of Internal Control Structure(p. 431)
• 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)
• Performance Measurement and Cost Management Strategies in the Service Environment(p. 463)
• M13 The Japanese Perspective(p. 488)
• Confrontation Strategy and the Survival Triplet(p. 489)
• Techniques to Control Future Costs(p. 494)
• 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)