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With more than 50 figures and examples illustrating library-specific scenarios, this step-by-step guide walks you through the process of forecasting, budgeting, evaluating performance, and analyzing costs. Nonprofit managers at all levels will be equipped to answer the perennial question, "How are we doing?"

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• Figures(p. ix)
• 1 Introduction to Nonprofit Managerial Accounting(p. 1)
• Managerial Accounting(p. 2)
• Financial Accounting(p. 3)
• Managerial Accounting in For-Profit and Nonprofit Contexts(p. 4)
• The Normative Model versus the Descriptive Model in the Nonprofit Environment(p. 6)
• What Is Nonprofit Managerial Accounting?(p. 9)
• Who Will Benefit from This Book?(p. 9)
• Summary(p. 10)
• 2 Cost Concepts and Decision Making(p. 12)
• Cost Concepts for Managerial Decision Making(p. 14)
• Actual Cost(p. 15)
• Allocated (Indirect) Costs(p. 16)
• Standard Costs(p. 18)
• Controllable and Noncontrollable Costs(p. 19)
• Fixed, Variable, and Mixed Costs(p. 20)
• Direct and Indirect (Allocated) Costs(p. 23)
• Discretionary Costs, Sunk Costs, and Differential Costs(p. 23)
• Life Cycle Costs(p. 26)
• Historical Costs and Current Costs(p. 26)
• Summary(p. 26)
• 3 Responsibility Accounting and Methods of Managerial Cost Control(p. 29)
• Performance Basis for Responsibility Centers(p. 30)
• Traditional Cost Centers(p. 31)
• Full Costs and Performance Reports(p. 36)
• Determining Overhead Cost-Allocation Rates(p. 40)
• Profit and Investment Centers(p. 51)
• Summary(p. 54)
• 4 Activity-Based Accounting and Management(p. 57)
• Activity-Based Costing: An Alternative to Traditional Cost Reporting(p. 57)
• Activity Accounting Management(p. 76)
• Summary(p. 77)
• 5 Budgeting and Standard Cost Analysis(p. 79)
• The Accounting Systems: Accrual, Modified Accrual, and Cash(p. 80)
• Accrual Basis(p. 81)
• Modified Accrual(p. 82)
• Cash Method(p. 83)
• Budget Reports(p. 83)
• Traditional Budget Reports: Legal Focus(p. 84)
• Target Budget Reports: A Managerial Focus(p. 89)
• The Flexible Budget: A Managerial Tool(p. 96)
• The Flexible Budget and Standards of Performance(p. 97)
• The Detailed Variances: Spending, Usage, and Time(p. 107)
• Summary(p. 111)
• 6 Life Cycle Costing(p. 113)
• Cost Design Considerations(p. 115)
• Design Stage Costs(p. 116)
• Purchase Price and Installation Costs(p. 116)
• Annual Operating Costs(p. 118)
• Miscellaneous Costs(p. 119)
• A Note on Cost Reductions(p. 119)
• Projecting Life Cycle Costs(p. 120)
• Developing Life Cycle Management in the Library(p. 123)
• Photocopying Machines(p. 125)
• Present Value and LCC Analysis(p. 128)
• Integrated Library Computer System(p. 133)
• Limitations of LCC Analysis(p. 140)
• LCC Performance Evaluation(p. 141)
• Summary(p. 149)
• 7 Selected Managerial Decision-Making Techniques(p. 151)
• Break-Even Analysis(p. 151)
• Identifying Cost Behavior for Break-Even Analysis(p. 158)
• Break-Even Analysis and Appropriations(p. 162)
• Differential Cost Analysis(p. 165)
• Using Probabilities and Sensitivity Analysis in Cost Estimating(p. 171)
• Estimating Costs with the Learning Curve(p. 177)
• Summary(p. 180)
• 8 Leasing: Issues and Analysis(p. 183)
• Types of Leases(p. 184)
• Cost Comparisons of Leased Assets(p. 185)
• Leasing versus Purchasing an Asset(p. 186)
• Leasing or Contracting for Personnel Services versus In-House Personnel(p. 188)
• Lease Comparisons(p. 191)
• Trade-Offs in Leasing(p. 197)
• A Final Consideration: Monitoring Lease Performance(p. 199)
• Summary(p. 201)
• 9 Performance Analysis: The Evaluation of Administrators(p. 203)
• General Performance Measures(p. 205)
• Long-Range Outcome Measures(p. 208)
• Administrators and Long-Range Outcome Measurement(p. 209)
• Contracts for Performance(p. 225)
• Summary(p. 227)
• Appendixes
• A The Methods of Accounting Used in Libraries(p. 229)
• Examples of Journal Entries and Their Effect on Financial Reporting under the Different Systems of Accounting(p. 230)
• Inventories(p. 230)
• Revenues(p. 231)
• The Significance of the Differences(p. 233)
• B Time Value of Money Concepts and Discounted Cash Flows(p. 235)
• Determining the Present Value of Cash Outflows(p. 236)
• Lump Sums(p. 238)
• Annuities(p. 239)
• Determination of the Discount Rate(p. 241)
• Limitations of Present Value Method(p. 242)
• Net Present Value(p. 242)
• C Solutions to Chapter Exercises(p. 244)
• Glossary(p. 271)
• Index(p. 279)