00000cam a22000003i 4500 UP-1685594773862467722 Buklod 20250203150653.0 m o u ta 241002s2023 nyua r |||1 u|eng d 9781265118433 1265118434 (iLib)UPBAG-00046824209 GRC-3702 Mind Mover Publishing House, Inc. Php3,080.00 Ms. Kezia Teresa D. Tabago OLC BAG rda eng HF 5657.4 N67 2023 Noreen, Eric W author. Managerial accounting for managers Eric W. Noreen, Peter C. Brewer, Ray H. Garrison. Sixth edition. New York, NY McGraw-Hill LLC [2023] xxix, 626 pages color illustrations 28 cm text rdacontent unmediated rdamedia volume rdacarrier Includes index. Chapter 1: Managerial Accounting and Cost Concepts: Cost Classifications for Assigning Costs to Cost Objects -- Cost Classifications for Manufacturing Companies -- Cost Classifications for Preparing Financial Statements -- Cost Classifications for Predicting Cost Behavior -- Cost Classifications for Decision Making -- Using Different Cost Classifications for Different Purposes. Chapter 2: Cost-Volume-Profit Relationships: The Basics of Cost-Volume-Profit (CVP) Analysis -- Break-Even and Target Profit Analysis -- CVP Considerations in Choosing a Cost Structure -- Sales Mix. Chapter 3: Job-Order Costing: Calculating Unit Product Costs: Job-Order Costing-An Overview -- Job-Order Costing-An Example -- Job-Order Costing-A Managerial Perspective -- Job-Order Costing Using Multiple Predetermined Overhead Rates -- Job-Order Costing-An External Reporting Perspective -- Job-Order Costing in Service Companies. Chapter 4: Variable Costing and Segment Reporting: Tools for Management: Overview of Variable and Absorption Costing -- Variable and Absorption Costing-An Example -- Reconciliation of Variable Costing with Absorption Costing Income -- Advantages of Variable Costing and the Contribution Approach -- Segmented Income Statements and the Contribution Approach -- Segmented Income Statements-An Example -- Segmented Income Statements-Decision Making and Break-Even Analysis -- Segmented Income Statements-Common Mistakes -- Income Statements-An External Reporting Perspectives. Chapter 5: Activity-Based Costing: A Tool to Aid Decision Making: Activity-Based Costing: An Overview -- Designing an Activity-Based Costing (ABC) System -- The Mechanics of Activity-Based Costing -- Comparison of Traditional and ABC Product Costs -- Targeting Process Improvements -- Activity-Based Costing and External Reports -- The Limitations of Activity-Based Costing. Chapter 6: Differential Analysis: The Key to Decision Making: Decision Making: Six Key Concepts -- Identifying Relevant Costs and Benefits: An Example -- Decision Analysis: The Total Cost and Differential Cost Approaches -- Adding and Dropping Product Lines and Other Segments -- Sourcing Decisions -- Special Order Decisions -- Volume Trade-Off Decisions -- Joint Product Costs and Sell or Process Further Decisions -- Activity-Based Costing and Relevant Costs. Chapter 7: Capital Budgeting Decisions: Capital Budgeting-An Overview -- The Payback Method -- The Net Present Value Method -- The Internal Rate of Return Method -- Expanding the Net Present Value Method -- Uncertain Cash Flows -- Preference Decisions-The Ranking of Investment Projects -- The Simple Rate of Return Method -- Postaudit of Investment Projects. Chapter 8: Master Budgeting: Why and How Do Organizations Create Budgets? -- The Master Budget: An Overview -- Preparing the Master Budget. Chapter 9: Flexible Budgets and Performance Analysis: The Variance Analysis Cycle -- Preparing Planning Budgets and Flexible Budgets with One Cost Driver -- Flexible Budget Variances -- Preparing Planning Budgets and Flexible Budgets with Multiple Cost Drivers. Chapter 10: Standard Costs and Variances: Standard Costs-Setting the Stage -- A General Model for Standard Cost Variance Analysis -- Using Standard Costs-Direct Materials Variances -- Using Standard Costs-Direct Labor Variances -- Using Standard Costs-Variable Manufacturing Overhead Variances -- An Important Subtlety in the Materials Variances -- Standard Costs--Managerial Implications. Chapter 11: Responsibility Accounting Systems: Decentralization in Organizations -- Responsibility Accounting -- Evaluating Investment Center Performance-Return on Investment -- Residual income -- Transfer Pricing -- Service Department Charges -- Service Department Charges: Key Concepts -- Service Department Charges: An Example -- Some Cautions in Allocating Service Department Costs. Chapter 12: Strategic Performance Measurement: The Balanced Scorecard: An Overview -- Cost of Quality: A Closer Look -- Operating Performance Measures: A Closer Look -- Constructing a Balanced Scorecard -- Corporate Social Responsibility Performance Measures -- Integration Exercises: An Overview. Managerial accounting. Managerial accounting Examination, questions, etc. Brewer, Peter author. Garrison, Ray H. author. FO UPBAG GRC HF 5657.4 N67 2023 UPD TMC HF 5657.4 N67 2023 Book