Descripciones mejoradas de Syndetics:

Audience:   Introductory, Undergraduate Managerial accounting course  Approach:The Bamber/Horngren System of instruction replicates the classroom experience by providing more "I get it" moments outside of class. Competitors:  Key competitors (similar toc's):  Brewer/Garrison (MHI), Weygandt (Wiley), Needles (HM).  Also, Garrison/brewer (MHI) users looking for more concise approach. 

Tabla de contenidos provista por Syndetics

• 1 Introduction to Management Accounting(p. 2)
• Management Accounting: Information for Managers(p. 4)
• Managers' Four Primary Responsibilities(p. 4)
• A Road Map: How Does Management Accounting Fit In?(p. 5)
• Management Accounting Versus Financial Accounting(p. 6)
• The Management Accountant Within the Organization(p. 8)
• Organizational Structure(p. 8)
• The Changing Roles of Management Accountants(p. 10)
• The Skills Required of Management Accountants(p. 10)
• Professional Association(p. 12)
• Ethics(p. 12)
• Decision Guidelines(p. 15)
• Summary Problem 1 (p. 17)
• Today's Business Environment(p. 19)
• Sarbanes-Oxley Act of 2002(p. 19)
• Shift Toward a Service Economy(p. 20)
• Competing in the Global Marketplace(p. 21)
• Time-Based Competition(p. 21)
• Total Quality Management(p. 23)
• Cost-Benefit Analysis(p. 25)
• Decision Guidelines(p. 26)
• Summary Problem 2 (p. 27)
• Review and Assignment Material(p. 29)
• 2 Building Blocks of Management Accounting(p. 46)
• Three Business Sectors and the Value Chain(p. 48)
• Service, Merchandising, and Manufacturing Companies(p. 48)
• Which Business Activities Make Up the Value Chain?(p. 51)
• Determining the Costs to Serve a Customer or to Make a Product(p. 53)
• Cost Objects, Direct Costs, and Indirect Costs(p. 53)
• Product Costs for Internal Decision Making and External Reporting(p. 55)
• Merchandising Companies' Inventoriable Product Cost(p. 56)
• Manufacturing Companies' Inventoriable Product Cost(p. 57)
• Prime and Conversion Costs(p. 59)
• Direct and Indirect Labor Compensation(p. 59)
• Review: Inventoriable Product Costs or Period Costs?(p. 60)
• Decision Guidelines(p. 61)
• Summary Problem 1 (p. 62)
• Inventoriable Product Costs and Period Costs in Financial Statements(p. 63)
• Service Companies(p. 63)
• Merchandising Companies(p. 63)
• Manufacturing Companies(p. 64)
• Effects on the Balance Sheet(p. 67)
• Other Cost Terms for Planning and Decision Making(p. 68)
• Controllable Versus Uncontrollable Costs(p. 68)
• Relevant and Irrelevant Costs(p. 70)
• Fixed and Variable Costs(p. 71)
• Total, Average, and Marginal Costs(p. 72)
• Decision Guidelines(p. 74)
• Summary Problem 2 (p. 75)
• Review and Assignment Material(p. 76)
• 3 Job Costing(p. 100)
• Full Product Costs: A Brief Overview(p. 103)
• How Much Does It Cost to Make a Product? Two Approaches(p. 104)
• Process Costing(p. 104)
• Job Costing(p. 104)
• Job Costing: Accounting for Materials and Labor(p. 107)
• Accounting for Materials(p. 108)
• Accounting for Manufacturing Labor(p. 111)
• Decision Guidelines(p. 114)
• Summary Problem 1 (p. 115)
• Job Costing: Allocating Manufacturing Overhead(p. 117)
• Allocating Manufacturing Overhead to Jobs(p. 118)
• Six Steps in Allocating Manufacturing Overhead(p. 119)
• Accounting for Completion and Sale of Finished Goods and Closing Manufacturing Overhead(p. 122)
• Accounting for Completion and Sale of Finished Goods(p. 122)
• Closing Manufacturing Overhead to Adjust for Underallocated or Overallocated Manufacturing Overhead(p. 123)
• Overview of Job Costing in a Manufacturing Company(p. 126)
• How Information Technology Has Changed Job Costing(p. 127)
• Assigning Noninventoriable Costs(p. 128)
• Noninventoriable Costs in Manufacturing Companies(p. 128)
• Noninventoriable Costs and Job Costing in Nonmanufacturing Companies(p. 128)
• Decision Guidelines(p. 131)
• Summary Problem 2 (p. 133)
• Review and Assignment Material(p. 136)
• Chapter 3 Demo Doc: Job Costing for Manufacturers
• 4 Process Costing(p. 158)
• Process Costing: An Overview(p. 160)
• Two Basic Costing Systems: Job Costing and Process Costing(p. 160)
• How Does the Flow of Costs Differ Between Job and Process Costing?(p. 161)
• Building Blocks of Process Costing(p. 165)
• Conversion Costs(p. 165)
• Equivalent Units(p. 165)
• Inventory Flow Assumptions(p. 167)
• Illustrating Process Costing in the First Processing Department(p. 167)
• Step 1 Summarize the Flow of Physical Units(p. 169)
• Step 2 Compute Output in Terms of Equivalent Units(p. 169)
• Step 3 Summarize Total Costs to Account For(p. 171)
• Step 4 Compute the Cost per Equivalent Unit(p. 172)
• Step 5 Assign Total Costs to Units Completed and to Units in Ending Work in Process Inventory(p. 172)
• Decision Guidelines(p. 174)
• Summary Problem 1 (p. 176)
• Process Costing in a Second Processing Department(p. 178)
• Process Costing in Sea View's Insertion Department(p. 178)
• Steps 1 and 2 Summarize the Flow of Physical Units and Compute Output in Terms of Equivalent Units(p. 180)
• Steps 3 and 4 Summarize Total Costs to Account For and Compute the Cost per Equivalent Unit(p. 181)
• Step 5 Assign Total Costs to Units Completed and to Units in Ending Work in Process Inventory(p. 182)
• How Managers Use a Production Cost Report(p. 185)
• Decision Guidelines(p. 186)
• Summary Problem 2 (p. 188)
• Review and Assignment Material(p. 190)
• Chapter 4 Demo Doc: Illustrating Process Costing
• 5 Activity-Based Costing and Other Cost Management Tools(p. 212)
• Refining Cost Systems(p. 214)
• Why Managers Need More Accurate Cost Systems(p. 215)
• Sharpening the Focus: From Business Functions to Departments to Activities(p. 216)
• Activity-Based Costing(p. 218)
• Developing an ABC System(p. 219)
• Traditional Versus ABC Systems: Chemtech(p. 220)
• Activity-Based Management: Using ABC for Decision Making(p. 224)
• Pricing and Product Mix Decisions(p. 224)
• Cutting Costs(p. 226)
• Routine Planning and Control Decisions(p. 226)
• Using ABC in Merchandising and Service Companies(p. 226)
• When Does ABC Pass the Cost-Benefit Test?(p. 227)
• The Cost-Benefit Test(p. 227)
• Signs That the Old Cost System May Be Broken(p. 228)
• Decision Guidelines(p. 228)
• Summary Problem 1 (p. 230)
• Traditional Versus Just-in-Time Systems(p. 232)
• Traditional Systems(p. 232)
• Just-in-Time Systems(p. 233)
• Features of JIT Costing(p. 235)
• Example of JIT Costing(p. 235)
• Continuous Improvement and the Management of Quality(p. 237)
• Types of Quality Costs(p. 238)
• Deciding Whether to Adopt a New Quality Program(p. 239)
• Decision Guidelines(p. 240)
• Summary Problem 2 (p. 241)
• Review and Assignment Material(p. 242)
• 6 Cost Behavior(p. 264)
• Cost Behavior: How Do Changes in Volume Affect Costs?(p. 266)
• Variable Costs(p. 267)
• Fixed Costs(p. 270)
• Mixed Costs(p. 271)
• Relevant Range(p. 274)
• Other Cost Behaviors(p. 275)
• Decision Guidelines(p. 276)
• Summary Problem 1 (p. 278)
• Determining Cost Behavior(p. 279)
• Account Analysis(p. 279)
• High-Low Method(p. 280)
• Regression Analysis(p. 282)
• Using the Results of High-Low Method and Regression Analysis to Predict Costs(p. 284)
• Data Concerns(p. 285)
• The Contribution Margin Income Statement: A Summary of Cost Behavior(p. 285)
• Decision Guidelines(p. 287)
• Summary Problem 2 (p. 288)
• Chapter Appendix 6A Variable Costing and Absorption Costing(p. 291)
• Decision Guidelines(p. 297)
• Summary Problem 3 (p. 298)
• Review and Assignment Material(p. 300)
• 7 Cost-Volume-Profit Analysis(p. 316)
• How Does Cost-Volume-Profit Analysis Help Managers?(p. 318)
• Data Required for Effective CVP Analysis(p. 318)
• CVP Assumptions(p. 319)
• The Unit Contribution Margin(p. 320)
• The Contribution Margin Ratio(p. 321)
• Using CVP Analysis to Find the Breakeven Point(p. 322)
• The Income Statement Approach(p. 325)
• Shortcut Approach Using the Unit Contribution Margin(p. 323)
• Shortcut Approach Using the Contribution Margin Ratio(p. 324)
• Using CVP to Plan Profits(p. 325)
• How Much Must We Sell to Earn a Target Profit?(p. 325)
• Graphing CVP Relationships(p. 326)
• Decision Guidelines(p. 328)
• Summary Problem 1 (p. 330)
• Using CVP When Business Conditions Change(p. 332)
• Changing the Sale Price(p. 332)
• Changing Variable Costs(p. 333)
• Changing Fixed Costs(p. 335)
• Effect of Sales Mix on CVP Analysis(p. 336)
• Information Technology and Sensitivity Analysis(p. 340)
• Risk Indicators(p. 340)
• Margin of Safety(p. 340)
• Operating Leverage(p. 341)
• Decision Guidelines(p. 345)
• Summary Problem 2 (p. 346)
• Review and Assignment Material(p. 348)
• Chapter 7 Demo Doc: Using CVP for Sensitivity Analysis
• 8 Short-Term Business Decisions(p. 368)
• How Managers Make Decisions(p. 370)
• Relevant Information(p. 371)
• Relevant Nonfinancial Information(p. 372)
• Keys to Making Short-Term Special Decisions(p. 372)
• Special Sales Order and Regular Pricing Decisions(p. 373)
• When to Accept a Special Sales Order(p. 374)
• How to Set Regular Prices(p. 376)
• Decision Guidelines(p. 382)
• Summary Problem 1 (p. 383)
• Other Short-Term Special Business Decisions(p. 385)
• When to Drop Products, Departments, or Territories(p. 385)
• Product Mix: Which Product to Emphasize?(p. 388)
• When to Outsource(p. 391)
• Sell As Is or Process Further?(p. 394)
• Decision Guidelines(p. 397)
• Summary Problem 2 (p. 398)
• Review and Assignment Material(p. 400)
• 9 Capital Investment Decisions and the Time Value of Money(p. 422)
• Capital Budgeting(p. 424)
• Four Popular Methods of Capital Budgeting Analysis(p. 424)
• Focus on Cash Flows(p. 425)
• Capital Budgeting Process(p. 425)
• Using Payback and Accounting Rate of Return to Make Capital Investment Decisions(p. 426)
• Payback Period(p. 426)
• Accounting Rate of Return (ARR)(p. 429)
• Decision Guidelines(p. 432)
• Summary Problem 1 (p. 433)
• A Review of the Time Value of Money(p. 434)
• Factors Affecting the Time Value of Money(p. 434)
• Future Values and Present Values: Points Along the Time Continuum(p. 435)
• Future Value and Present Value Factors(p. 436)
• Calculating Future Values of Single Sums and Annuities Using FV Factors(p. 436)
• Calculating Present Values of Single Sums and Annuities Using PV Factors(p. 438)
• Using Discounted Cash-Flow Models to Make Capital Budgeting Decisions(p. 441)
• Net Present Value (NVP)(p. 442)
• Internal Rate of Return (IRR)(p. 446)
• Comparing Capital Budgeting Methods(p. 448)
• Decision Guidelines(p. 450)
• Summary Problem 2 (p. 451)
• Review and Assignment Material(p. 452)
• Chapter Appendix 9A Present Value Tables and Future Value Tables(p. 9A-1)
• 10 The Master Budget and Responsibility Accounting(p. 466)
• Why Managers Use Budgets(p. 468)
• Using Budgets to Plan and Control(p. 469)
• Benefits of Budgeting(p. 470)
• Preparing the Master Budget(p. 472)
• Components of the Master Budget(p. 472)
• Data for Whitewater Sporting Goods' Master Budget(p. 473)
• Preparing the Operating Budget(p. 475)
• The Sales Budget(p. 475)
• The Inventory, Purchases, and Cost of Goods Sold Budget(p. 476)
• The Operating Expenses Budget(p. 476)
• The Budgeted Income Statement(p. 477)
• Summary Problem 1 (p. 478)
• Preparing the Financial Budget(p. 480)
• Preparing the Cash Budget(p. 480)
• The Budgeted Balance Sheet(p. 483)
• The Budgeted Statement of Cash Flows(p. 483)
• Getting Employees to Accept the Budget(p. 483)
• Using Information Technology for Sensitivity Analysis and Rolling Up Unit Budgets(p. 484)
• Sensitivity Analysis(p. 485)
• Rolling Up Individual Unit Budgets into the Companywide Budget(p. 486)
• Responsibility Accounting(p. 487)
• Four Types of Responsibility Centers(p. 487)
• Responsibility Accounting Performance Reports(p. 489)
• Decision Guidelines(p. 492)
• Summary Problem 2 (p. 493)
• Review and Assignment Material(p. 497)
• Chapter 10 Demo Doc: Master Budget
• 11 Flexible Budgets and Standard Costs(p. 518)
• How Managers Use Flexible Budgets(p. 520)
• What Is a Flexible Budget?(p. 521)
• Graphing the Flexible Budget(p. 522)
• Using the Flexible Budget to See Why Actual Results Differ from the Static Budget(p. 524)
• Decision Guidelines(p. 528)
• Summary Problem 1 (p. 530)
• Standard Costs(p. 531)
• Using Standard Costs to Analyze Direct Material and Direct Labor Variances(p. 533)
• Direct Material Variances(p. 535)
• Direct Labor Variances(p. 539)
• Price and Efficiency Variances: Three Common Pitfalls(p. 542)
• Using Variances(p. 543)
• Using Standard Costs to Analyze Manufacturing Overhead Variances(p. 544)
• Overhead Flexible Budget Variance(p. 544)
• Production Volume Variance(p. 545)
• Standard Cost Accounting Systems(p. 547)
• Journal Entries(p. 547)
• Standard Cost Income Statement for Management(p. 550)
• Decision Guidelines(p. 553)
• Summary Problem 2 (p. 554)
• Review and Assignment Material(p. 557)
• 12 Performance Evaluation and the Balanced Scorecard(p. 578)
• Decentralized Operations(p. 580)
• Advantages of Decentralization(p. 580)
• Disadvantages of Decentralization(p. 581)
• Responsibility Centers(p. 581)
• Performance Measurement(p. 582)
• Goals of Performance Evaluation Systems(p. 582)
• Limitations of Financial Performance Measurement(p. 584)
• The Balanced Scorecard(p. 584)
• The Four Perspectives of the Balanced Scorecard(p. 585)
• Decision Guidelines(p. 590)
• Summary Problem 1 (p. 591)
• Measuring the Financial Performance of Cost, Revenue, and Profit Centers(p. 592)
• Measuring the Financial Performance of Investment Centers(p. 595)
• Return on Investment (ROI)(p. 596)
• Residual Income (RI)(p. 599)
• Economic Value Added (EVA)(p. 600)
• Limitations of Financial Performance Measures(p. 601)
• Decision Guidelines(p. 604)
• Summary Problem 2 (p. 605)
• Chapter Appendix 12A Allocating Service Department Costs(p. 607)
• Review and Assignment Material(p. 609)
• 13 Financial Statement Analysis(p. 624)
• Methods of Analysis(p. 627)
• Horizontal Analysis(p. 628)
• Illustration: Google Inc.(p. 628)
• Horizontal Analysis of the Income Statement(p. 628)
• Horizontal Analysis of the Balance Sheet(p. 630)
• Vertical Analysis(p. 631)
• Illustration: Google Inc.(p. 631)
• How Do We Compare One Company with Another?(p. 632)
• Benchmarking(p. 633)
• Benchmarking Against a Key Competitor(p. 633)
• Benchmarking Against the Industry Average(p. 633)
• Summary Problem 1 (p. 635)
• Using Ratios to Make Decisions(p. 637)
• Measuring Ability to Pay Current Liabilities(p. 637)
• Measuring Ability to Sell Inventory and Collect Receivables(p. 639)
• Measuring Ability to Pay Long-Term Debt(p. 641)
• Measuring Profitability(p. 642)
• Analyzing Stock Investments(p. 644)
• Red Flags in Financial Statement Analysis(p. 646)
• Decision Guidelines(p. 647)
• Summary Problem 2 (p. 649)
• Review and Assignment Material(p. 651)
• Photo Credits(PC-1)
• Glindex (combined Glossary/Index)(p. G-1)