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Brief Contents
Introduction
The Nature of Costs
Opportunity Cost ofCapital and Capital Budgeting
Organizational Architecture
Responsibility Accounting and Transfer Pricing
Budgets and Budgeting
Cost Allocation: Theory
Cost Allocation: Practices
Absorption Cost Systems
Criticisms ofAbsorption Cost Systems: Incentive to
Overproduce
Criticisms ofAbsorption Cost Systems: Inaccurate
Product Costs
Standard Costs: Direct Labor and Materials
Overhead and Marketing Variances
Managing Accounting in a Changing Environment
Table of Contents
Chapter l Introduction
A. Managerial Accounting: Decision Making and Control
B. Design and Use of Cost Systems
C. Marmots and Grizzly Bears
D. Management Accountant's Role in the Organization
E. Vortec Medical Probe Example
F. OutlineoftheText
G. Summary
Chapter 2 The Nature of Costs
A. Opportunity Costs
1. Characteristics of Opportunity Costs
2. Examples ofDecisions Based on Opportunity Costs
B. Cost Variation 31
1. Fixed, Marginal, and Average Costs
2. Linear Approximations of Opportunity Cost of Charnging Volume
3. Other Cost Behavior Patterns
4. Activity Measures
C. Cost-Volume-Profit Analysis
1. Copier Example
2. Cakulating Break-Even and Target Profits
3. Limitations of Cost-Voiume-Profit Analysis
4. Operating Leverage
D. Opportunity Costs versus Accounting Costs
1. Period versus Product Costs
2. Direct Costs, Overheads, and Opportunity Costs
E. Cost Estimation
1. Account Classification
2. Motion and Time Studies
F. Summary
ApperuHx A: Learnng Curve Analysis
Appendix B: Estimating Fixed and Variable Costs
Chapter 3 Opportunity Cost of Capital and Capital Budgeting
A. Opportunity Cost of Capital
B. Interest Rate Mathematics
1. Future Values
2. Present Values
3. Present Value of a Cash Flow Stream
4. Perpetuities
5. Annuities
6. Multiple Cash Fiows per Year
C. Capital Budgeting: The Basics
J. Decision to Acquire an MBA
2. Decisi to Open a Video Rentai Store
3. Essential Points about Capital Budgeting
D. Capital Budgeting: Some Complexities
1. Risk
2. Inflation
3. Taxes and Depreciation Tax Shields
E. Altemative Investment Criteria
1. Payback
2. Accounting Kate of Return
3. Internal Rate of Return (IRR)
4. Methods Used in Practice
F. Summary
Chapter 4 Organizational Architecture
A. Basic Building Blocks
1. Self-lnterested Behavior, Team Production, and Agency Costs
2. Decision Rights and Rights Systems
3. Role of Knowledge and. Decision Making
4. Markets versus Firms
5. Influence Costs
B. Organizational Architecture
C. Example of Accounting's Role: Executive Compensation Contracts
D. Summary
Chapter 5 Responsibility Accounting and Transfer Pricing
A. Accounting's Role in the Orpanization's Architecture
B. Responsibility Accounting
1. Cost Centers
2. Profit Centers
3. Investment Centers
4. Controllability Principle
C. Transfer Pricing
1. International Taxation
2. Economics ofTransfer Pricing
3. Common Transfer Pricing Methods
4. Reorganization: The Solution If All Else Fails
5. Actual Practice
D Summary
Chapter 6 Budgets and Budgeting
A. Generic Budgeting Systems
1. Country Club
2. Private University
3. Complex Corporation
B. Trade-offs between Decision Management and Decision Control
1. CommMnicating Specialized Krwwledge versus Performance Evdlwtion
2. Managing the Trade-off
3. Participatwe Bargaining
C. Budgeting Resolves Certain Organizational Problems
1. Short-Run versus Long-Run Bndgets
2. Line'ltem Budgets
3. Budget Lapsing
4. Static versus Flexible Budgets
5. Incremental vcrsus Zero'Based Budgets
D. Summary
Appendix: Comprehensive Master Budget Jllustration
Chapter 7 Cost Allocation: Theory
A. Pervasiveness of Cost Allocations
1. Manufacturing Organizations
2. Hospitals
3. Universities
B. Reasons to Allocate Costs
1. External ReportinglTaxes
2. Third-Party Reimbursement
3. DecisionMakingandControl
C. Incentive/Organizational Reasons for Cost Allocations
1. Cost Allocations Are a Tax System
2. Factor Price Understates Total Cost
3. Insulating versus Noninsulating Cost Allocations
D Summary
Chapter 8 Cost Allocation: Practices
A. DeathSpiral
B. Allocating Service Department Costs
1. Direct Allocation Method
2. Step'Down Allocation Method
3. Serwce Department Costs arvl Transfer Prici'ng of Direct and
Step'Down Methods
4. Reciprocad Allocation Method
5. Summary
C. JointCosts
1. Chickens
2. Net Realizable Value.
3. DecisionMakingandControl
D. Segment Reporting and Joint Beneflts
E. Summary
Appendix: Reciprocad Method for Allocatmg Service Department Costs
Chapter 9 Absorption Cost Systems
A. Job Order Costing
B. Cost Flows through the Accounts
C. Allocating Overhead to Jobs
1 Overhead Rates
2. OveriUnderabsorbed Overhead
3. Flexible Budgets to Estimate Overhead
4 . Expected versus Normal Volume
D. Permanent versus Temporary Volume Changes
E. Plantwide versus Multiple Overhead Rates
F. Process Costing: The Extent of Averaging
G. Summary
Appendix: Process Costing
Chapter lO Criticisms of Absorption Cost Systems:
Incentive to Overproduce
A. Incentive to Overproduce
1. Example
2. Reducing the Overproduction Incentive
B. Variable (Direct) Costing
1. Background
2. IllustrationofVariableCosting
3. Overproducticn. Incentives under Variable Costing
C. Problems with Variable Costing
1. Classifying Fixed Costs as Variabie Costs
2. Igrwres Opportunity Cost of Capacity
D. Beware of Unit Costs
E. Summary
Chapter ll Criticisms of Absorption Cost Systems:
Inaccurate Product Costs
A. Inaccurate Product Costs
B. Activity-Based Costing
1. Choosing Cost Drivers
2. Absorption versus Activity-Based Costina: An Example
C. Analyzing Activity-Based Costing
1. Reasons for Implementing Activity-Based Costing
2. Benefits and Costs of Activity-Based Costing
D. Acceptance of Activity-Based Costing
E. Summary
Chapter12 Standard Costs: Direct Labor and Materials
A. Standard Costs
1. Reasons for Standard Costing
2. SettingandRevisingStandards
3. Target Costing
B. Direct Labor and Materials Variances
1. Direct Labor Variances
2. Direct Materials Variances
C. Incentive Effects of Direct Labor and Materials Variances
1. Build Jnventories
2. Externalities
3. Discourage CoopeTanon
4. Mutwd Monitoring
5. Satisficing
D. Disposition of Standard Cost Variances
E. The Costs of Standard Costs
F. Summary
Chapter 13 Overhead and Marketing Variances
A. Budgeted, Standard, and Actual Volume
B. Overhead Variances
1. Flexible Overhead Budset
2. Overhead Rate
3. Overhead Absoroed
4. Overhead Efficiency, Volume. and Spending Variances
5. Graphical Analysis
6. Inaccurate Fleible Overhead Budget
C. Marketing Variances
1. Price and Quantity Variances
2. Mi'x and Sales Variances
D. Summary
Chapter 14 Management Accounting
in a Changing Environment
A. Integrative Framework
1. Organizaational Architecture
2. Business Strategy
3. Environmental. and Competitive Forces Affecting Organizations
4.Implications
B. Organizational Innovations and Management Accounting
1. Productivity
2. Total Quality Management (TQM)
3. Just-in-Time (JJT) Production
C. When Should Management Accounting Be Changed?
D. Summary
Appendix: Malcolm Baldrige Narional Quality Award
Solutlons to Concept Questlons
Glossary
Index
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