PART ONE FOUNDATIONS OF MANAGEMENT ACCOUNTING
1 MANAGEMENT ACCOUNTING AND COST CONCEPTS
Management Accounting as a Competitive T001
Management Accounting and Financial Accounting
PLanning
Controlling
Evaluating
Managerial Accounting Terminology
Terms Used in Planning and Cost-Volume-Profit Analysis
Terms Related to Controlling Product Cost Flows
Terms Related to Evaluation and Decision Making
The Role of Ethics in Management Accounting．
End-of-Chapter Materials
2 COST FLows AND BUSINESS ORGANIZATIONS
The Flow of Products and Costs in Manufacturing Firms
The Product Costing System
Accounting for Overhead
Estimated Manufacturing Overhead
Actual Manufacturing Overhead．
Applied Manufacturing Overhead
Disposition ofOver-and UnderappliedManufacturing
0verhead
The Cost of Goods Manufactured Schedule
The F10w of Products and Costs in Service and
Mechan dising Firms
Comparing Service and Manufacturing Business Activities
Product Cost Accumulation in Service Organizations
Product Cost Accumulation in Merchandising
Organizations
The Process Costing System
Steps in Process Costing
End-of-Chapter Materials．
3 ACTIVITY-BASED COSTING
Activity-Based Costing
Introduction to Lity Ice Cream Company
The Basics ofABC
overhead Cost Activities．
Analyze Individual Overhead Costs
Cost Drivers
Assigning Overhead to Production Using ABC．
Making Decisions Using ABC Data
Summary
End—of-Chapter Materials
Comprehensive Problem 1-3
PART TWO MAKING DECISIONS USING MANAGEMENT ACCOUNTING
4 COST BEHAVIOR AND DECISiONS USING C。V。P ANALYSIS
Understanding W．hy C-v-P Analysis Is Important
Basic Cost Behavior Patterns
Measuring Level ofActivity
Variable Costs
Fixed Costs
Mixed Costs．
Analysis of Mixed Costs
The Scattergraph,or Visual-Fit,Method
The High-Low Method．
A Comparison ofthe Scattergraph and High-Low Methods．
Methods of C-V-P Analysis
Contribution Margin
The C-V-P EquaHon
Measuring the Effect ofPotential Changes in C-V-P VariaOles．
Using Graphs to“See”C-V-P Relationships．
The Profit Graph
A Comparison ofGV-P Graphs with C-V-P EquaOons
Sales Mix
Cost Structure and Operating Leverage
End-of-Chapter Materials
5 RELEVANT INFORMATION AND DECISIONS
6 CAPITAL INVESTMENT DECISIONS
PART THREE CONTROL IN A MANAGEMENT ACCOUNTING SYSTEM
7 BUDGETING AND CONTROL
8 CONTROLLING COST,AND INVESTMENT
PART FOUR CONTINUOUS IMPROVEMENT IN MANAGEMENT ACCOUNTING
9 NEW MEASURES OF PERFORMANCE
APPENDICES
A GLOSSARY
B CHECK FIGURES
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