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Techniques of Management Accounting,9780071384865

Techniques of Management Accounting

by
Edition: 1st
Format: Hardcover
Pub. Date: 5/21/2003
Publisher(s): McGraw-Hill
Availability: This title is currently not available.

Summary

A Technique for Producing Ideas by James Webb Young is the classic, best-selling prescriptive guideto the creative process from one of advertising's most recognized and lauded practitioners, nowreissued as a McGraw-Hill Advertising Classic.

Author Biography

David W. Young is a professor of accounting and control and former accounting department chair at Boston University's School of Management.

Table of Contents

Prefacep. ix
Acknowledgementsp. xi
Introductionp. 1
Essentials of Full Cost Accountingp. 9
Uses of Full Cost Informationp. 10
Resource Usage: A Conceptual Frameworkp. 14
The Full Cost Accounting Methodologyp. 16
Effect of the Methodology on Pricing Decisionsp. 34
Summaryp. 37
Cost Behaviorp. 39
The Nature of Costsp. 39
Cost-Volume-Profit Analysisp. 46
Special Considerations in Cost-Volume-Profit Analysisp. 50
Total Contributionp. 54
Differential Cost Accountingp. 58
The Differential Cost Conceptp. 59
Sunk Costsp. 63
Nonquantitative Considerationsp. 71
The Role of Allocated Overheadp. 72
Absorption Costingp. 76
A Functional Classification of Manufacturing Costsp. 76
Computing Cost of Goods Soldp. 81
The Overhead Ratep. 87
Overhead Variancesp. 91
Managerial Uses of Overhead Variancesp. 103
Activity-Based Costing and Variable Costingp. 105
Activity-Based Costingp. 107
Cost Drivers in Nonmanufacturing Settingsp. 114
Absorption Costing Versus Variable Costingp. 116
Responsibility Accounting: An Overviewp. 126
Cost Accounting and Responsibility Accountingp. 127
Responsibility Accounting Systems Definedp. 128
The Responsibility Accounting Structurep. 129
Energy Internationalp. 139
The Responsibility Accounting Frameworkp. 142
Key Issues in Designing the Responsibility Accounting Structurep. 153
Making Profit and Investment Centers Workp. 154
Design Complicationsp. 157
Responsibility Centers and Motivationp. 159
Fairness and Goal Congruence Problemsp. 163
Relating the Responsibility Accounting Structure to Informal Authority and Influencep. 171
Programmingp. 175
Programming: An Overviewp. 176
Capital Budgeting Techniquesp. 177
Choosing the Discount Ratep. 185
Political and Behavioral Considerationsp. 187
Other Considerationsp. 188
Operational Budgetingp. 191
The Context for Operational Budgetingp. 192
Building a Budget: The Mechanical Sidep. 201
Budgeting Linkagesp. 207
Toward More Effective Budgetingp. 212
Measuring and Reportingp. 215
The Measurement Phasep. 215
Measuring and Reporting Techniquesp. 216
The Reporting Processp. 230
Measuring and Reporting Nonfinancial Informationp. 234
Management Accounting in Contextp. 244
Different Costs for Different Purposesp. 245
Criteria for a Good Responsibility Accounting Systemp. 245
A Design Problemp. 248
Link to Other Activitiesp. 250
A Managerial Checklistp. 254
The Reciprocal Method of Cost Allocationp. 257
The Concept of Present Valuep. 261
Indexp. 265
Table of Contents provided by Ingram. All Rights Reserved.

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