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Managerial Accounting For Dummies (1118237641) cover image

Managerial Accounting For Dummies

ISBN: 978-1-118-23764-9
E-book
360 pages
January 2013
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Introduction 1

Part I: Introducing Managerial Accounting 7

Chapter 1: The Role of Managerial Accounting 9

Chapter 2: Using Managerial Accounting in Your Business 29

Part II: Understanding and Managing Costs 43

Chapter 3: Classifying Costs 45

Chapter 4: Figuring Cost of Goods Manufactured and Sold 57

Chapter 5: Teaching Costs to Behave: Variable and Fixed Costs 69

Chapter 6: Allocating Overhead 89

Chapter 7: Job Order Costing: Having It Your Way 105

Chapter 8: Process Costing: Get In Line 121

Part III: Using Costing Techniques for Decision-Making 145

Chapter 9: Straight to the Bottom Line: Examining Contribution Margin 147

Chapter 10: Capital Budgeting: Should You Buy That? 165

Chapter 11: Reality Check: Making and Selling More than One Product 179

Chapter 12: The Price Is Right: Knowing How Much to Charge 191

Chapter 13: Spreading the Wealth with Transfer Prices 203

Part IV: Planning and Budgeting 217

Chapter 14: Master Budgets: Planning for the Future 219

Chapter 15: Flexing Your Budget: When Plans Change 237

Part V: Using Managerial Accounting for Evaluation and Control 245

Chapter 16: Responsibility Accounting 247

Chapter 17: Variance Analysis: To Tell the Truth 259

Chapter 18: The Balanced Scorecard: Reviewing Your Business’s Report Card 279

Chapter 19: Using the Theory of Constraints to Squeeze Out of a Tight Spot 293

Part VI: The Part of Tens 301

Chapter 20: Ten Key Managerial Accounting Formulas 303

Chapter 21: Ten Careers in Managerial Accounting 311

Chapter 22: Ten Legends of Managerial Accounting 315

Index 319

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