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PART ONE FOCUS ON DECISION MAKING2

1 Managerial Accounting & the Business Organization2

Chapter Opener: Cisco Systems3

Accounting and Decision Making4

Effects of Government Regulation7

Management Accounting in Service and Nonprofit Organizations8

Cost-Benefit and Behavioral Considerations8

The Management Process and Accounting9

Illustration of Budgets and Performance Reports11

Planning and Control for Product Life Cycles and the Value Chain12

Accounting's Position in the Organization16

Career Opportunities in Management Accounting20

Adaptation to Change21

Just-in-Time Philosophy and Computer-Integrated Manufacturing23

Importance of Ethical Conduct24

Highlights to Remember28

Accounting Vocabulary29

Fundamental Assignment Material30

Additional Assignment Material32

2 Introduction to Cost Behavior and Cost-Volume Relationships40

Chapter Opener: Boeing41

Activities, Costs, and Cost Drivers42

Comparison of Variable and Fixed Costs43

Cost-Volume-Profit Analysis47

Additional Uses of Cost-Volume Analysis57

Nonprofit Application60

Highlights to Remember62

Appendix 2A: Sales-Mix Analysis63

Appendix 2B: Impact of Income Taxes64

Accounting Vocabulary65

Fundamental Assignment Material66

Additional Assignment Material68

3 Measurement of Cost Behavior84

Chapter Opener: America West85

Cost Drivers and Cost Behavior86

Management Influence on Cost Behavior89

Cost Functions92

Methods of Measuring Cost Functions95

Highlights to Remember104

Appendix 3: Use and Interpretation of Least-Squares Regression106

Accounting Vocabulary110

Fundamental Assignment Material110

Additional Assignment Material112

4 Cost Management Systems and Activity-Based Costing128

Chapter Opener: AT&T129

Cost Management Systems130

Different Costs for Different Decisions132

Activity-Based Costing138

Illustration of Activity-Based Costing147

Activity-Based Management153

Highlights to Remember157

Accounting Vocabulary158

Fundamental Assignment Material158

Additional Assignment Material162

5 Relevant Information and Decision Making:Marketing Decisions180

Chapter Opener: Grand Canyon Railway181

The Concept of Relevance182

The Special Sales Order185

Deletion or Addition of Products, Services, or Departments190

Optimal Use of Limited Resources192

Pricing Decisions194

General Influences on Pricing in Practice197

Role of Costa in Pricing Decisions198

Target Costing203

Highlights to Remember208

Accounting Vocabulary209

Fundamental Assignment Material209

Additional Assignment Material212

6 Relevant Information and Decision Making:Production Decisions226

Chapter Opener: Nantucket Nectars227

Opportunity Outlay, and Differential Costs228

Make-or-Buy Decisions231

Joint Product Costs236

Irrelevance of Past Costs238

Irrelevance of Future Costs That Will Not Differ241

Beware of Unit Costs241

Conflicts Between Decision Making and Performance Evaluation242

How Income Statements Influence Decision Making244

Highlights to Remember248

Accounting Vocabulary249

Fundamental Assignment Material249

Additional Assignment Material253

PART Two ACCOUNTING FOR PLANNING AND CONTROL268

7 The Master Budget268

Chapter Opener: The Ritz-Carlton269

Budgets and the Organization270

Preparing the Master Budget273

Difficulties of Sales Forecasting283

Getting Employees to Accept the Budget284

Financial Planning Models285

Highlights to Remember290

Appendix 7: Use of Spreadsheets for Budgeting291

Accounting Vocabulary294

Fundamental Assignment Material294

Additional Assignment Material296

8 Flexible Budgets and Variance Analysis310

Chapter Opener: McDonald's311

Flexible Budgets: Bridge Between Static312

Budgets and Actual Results312

Isolating the Causes of Variances317

Flexible-Budget Variances in Detail323

Overhead Variances327

General Approach328

Highlights to Remember332

Accounting Vocabulary333

Fundamental Assignment Material333

Additional Assignment Material335

9 Management Control Systems and Responsibility Accounting350

Chapter Opener: Foundation Health Systems351

Management Control Systems352

Designing Management Control Systems355

Controllability and Measurement of Financial Performance362

Nonfinancial Measures of Performance366

Management Control Systems in Service, Government,and Nonprofit Organizations373

Future of Management Control Systems374

Highlights to Remember375

Accounting Vocabulary376

Fundamental Assignment Material377

Additional Assignment Material380

10 Management Control in Decentralized Organizations392

Chapter Opener: Nike393

Centralization Versus Decentralization394

Transfer Pricing396

Performance Measures and Management Control403

Measures of Profitability407

ROI or Residual Income?410

A Closer Look at Invested Capital412

Keys to Successful Management Control Systems416

Highlights to Remember417

Accounting Vocabulary418

Fundamental Assignment Material419

Additional Assignment Material422

PART THREE CAPITAL BUDGETING433

11 Capital Budgeting434

Chapter Opener: Deer Valley Lodge435

Capital Budgeting for Programs or Projects436

Discounted-Cash-Flow Models436

Sensitivity Analysis and Risk Assessment in DCF Models441

The NPV Comparison of Two Projects442

Income Taxes and Capital Budgeting447

Confusion About Depreciation454

Capital Budgeting and Inflation455

Other Models for Analyzing Long-Range Decisions458

Performance Evaluation460

Highlights to Remember461

Accounting Vocabulary462

Fundamental Assignment Material463

Additional Assignment Material465

PART FOUR PRODUCT COSTING482

12 Cost Allocation482

Chapter Opener: Dell Computer Corporation483

Cost Allocation in General484

Allocation of Service Department Costs487

Allocation of Costs to Final Cost Objects496

Activity-Based-Costing (ABC) Approach497

Allocation of Joint Costs and By-Product Costs502

Highlights to Remember507

Accounting Vocabulary508

Fundamental Assignment Material508

Additional Assignment Material512

13 Job-Costing Systems526

Chapter Opener: Dell Computer Corporation527

Distinction Between Job Costing and Process Costing528

Illustration of Job Costing529

Accounting for Factory Overhead533

Illustration of Overhead Application534

Problems of Overhead Application536

Activity-Based Costing/Management in a Job-Costing Environment539

Product Costing in Service and Nonprofit Organizations542

Highlights to Remember545

Accounting Vocabulary546

Fundamental Assignment Material546

Additional Assignment Material549

14 Process-Costing Systems564

Chapter Opener: Nally and Gibson Georgetown, Inc565

Process Costing Basics566

Application of Process Costing569

Physical Units and Equivalent Units (Steps 1 and 2)570

Calculation of Product Costs (Steps 3 to 5)571

Effects of Beginning Inventories573

Weighted Average Method574

First-In, First-Out Method574

Process Costing in a JIT System: Backflush Costing581

Highlights to Remember583

Appendix 14: Hybrid Systems-Operation Costing584

Accounting Vocabulary587

Fundamental Assignment Material587

Additional Assignment Material589

15 Overhead Application: Variable and Absorption Costing596

Chapter Opener: L.A. Darling Company597

Variable Versus Absorption Costing598

Fixed Overhead and Absorption Costs of Product604

Effect of Other Variances610

Highlights to Remember614

Appendix 15: Comparisons of Production-Volume Variance with Other Variances615

Accounting Vocabulary617

Fundamental Assignment Material617

Additional Assignment Material619

PART FIVE BASIC FINANCIAL ACCOUNTING636

16 Basic Accounting: Concepts, Techniques, & Conventions636

Chapter Opener: Lands' End637

The Need for Accounting638

Financial Statements638

Accrual Basis and Cash Basis644

Adjustments to the Accounts645

Adjustment Type Ⅰ: Expiration of Unexpired Costs645

Adjustment Type Ⅱ: Recognition (Earning) of Unearned Revenues648

Adjustment Type Ⅲ: Accrual of Unrecorded Expenses650

Adjustment Type Ⅳ: Accrual of Unrecorded Revenues651

Dividends and Retained Income652

Preparing Financial Statements654

Sole Proprietorships and Partnerships655

Generally Accepted Accounting Principles656

Three Measurement Conventions657

Highlights to Remember660

Appendix 16A: Additional Accounting Concepts661

Appendix 16B: Using Ledger Accounts663

Accounting Vocabulary667

Assignment Material667

Fundamental Assignment Material668

Additional Assignment Material670

17 Understanding Corporate Annual Reports:Basic Financial Statements678

Chapter Opener: Oracle Corporation679

Classified Balance Sheet680

Income Statement689

Statement of Retained Earnings691

Statement of Cash Flows692

Interpretation of a Statement of Cash Flows: The Direct Method695

Interpretation of a Statement of Cash Flows: The Indirect Method699

Highlights to Remember705

Appendix 17: Shareholder Reporting, Income Tax Reporting, and Deferred Taxes706

Accounting Vocabulary708

Fundamental Assignment Material708

Additional Assignment Material711

18 More on Understanding Corporate Annual Reports722

Chapter Opener: General Motors723

Part One: Intercorporate Investments Including Consolidations724

Market and Equity Methods724

Consolidated Financial Statements726

Highlights to Remember: Part One736

Accounting Vocabulary737

Part Two: Analysis of Financial Statements737

Uses of Ratios740

Efficient Markets and Investor Decisions744

Highlights to Remember: Part Two747

Accounting Vocabulary747

Fundamental Assignment Material747

Additional Assignment Material751

19 Difficulties in Measuring Net Income762

Chapter Opener: Home Depot763

Part One: Principal Inventory Methods764

Four Major Inventory Methods764

Lower-of-Cost-or-Market (LCM) Method769

Highlights to Remember: Part One771

Accounting Vocabulary: Part One771

Part Two: Changing Prices and Income Measurement771

Income or Capital772

Measurement Alternatives Under Inflation773

Highlights to Remember: Part Two779

Accounting Vocabulary: Part Two780

Fundamental Assignment Material780

Additional Assignment Material782