Managerial accounting

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  • Chapter 1: Managerial accounting and cost concepts. In this chapter we explain how managers need to rely on different cost classifications for different purposes. The four main purposes emphasized in this chapter include preparing external financial reports, predicting cost behavior, assigning costs to cost objects, and decision making.

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  • This chapter explains why managerial accounting is important to the future careers of all business students. It answers three questions: (1) What is managerial accounting? (2) Why does managerial accounting matter to your career? and (3) What skills do managers need to succeed? It also discusses the importance of ethics in business and corporate social responsibility.

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  • Financial accounting provides information to decision makers who are external to the business. Examples include present and future shareholders, present and future creditors, and government regulators. Managerial accounting provides information to decision makers who are internal to the business. This information is not published to people outside of the business

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  • Lecture Managerial economics - Chapter 3 presents content: Inputs, outputs, and decisions; outputs, inputs, and business firms; economic cost concept; two types of management problems; cost structure; managerial accounting;... Inviting you to refer.

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  • Chapter 9 - Performance measurement in decentralized organizations. This chapter explains how responsibility accounting systems, return on investment (ROI), residual income, operating performance measures, and the balanced scorecard are used to help control decentralized organizations.

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  • Managers in large organizations have to delegate some decisions to those who are at lower levels in the organization. This chapter explains how responsibility accounting systems, return on investment (ROI), residual income, operating performance measures, and the balanced scorecard are used to help control decentralized organizations.

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  • Some 20 years ago, after years of teaching corporate finance and writing related textbooks and casebooks, I began teaching healthcare financial management in the University of Florida’s Master of Health Administration (MHA) program. The move prompted me to write my first healthcare finance textbook, Understanding Health Care Financial Management. The book was designed for use in health services administration financial management courses in which students had prerequisite courses in both accounting and corporate finance.

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  • Early portions of this textbook dealt mostly with financial accounting. Financial accounting is concerned with reporting to external parties such as owners, analysts, and creditors. These external users rarely have access to the information that is internal to the organization, nor do they specify the exact information that will be presented. Instead, they must rely on the general reports presented by the company. Therefore, the reporting structure is well defined and standardized.

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  • Tham khảo sách 'healthcare finance an introduction to accounting and financial management third edition', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • Amsterdam Corporation produces medical grade isotopes. The isotopes are produced in a single continuous process and Amsterdam uses the weighted-average process costing method of accounting for production. The production process requires constant utilization of facilities and equipment, as well as direct labor by skilled technicians. As a result, direct labor and factory overhead are both deemed to be introduced uniformly throughout production.

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  • After studying this chapter you will be able to: Describe the differences between financial and managerial accounting, identify and describe problems associated with accounting and financial reporting in un-integrated information systems, describe how the Enron scandal and the Sarbanes-Oxley Act will affect accounting information systems;...

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  • Chapter 2: Job-order costing. Managers need to assign costs to products to facilitate external financial reporting and internal decision making. This chapter illustrates an absorption costing approach to calculating product costs known as job-order costing.

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  • Chapter 3: Activity-based costing. Overhead costs cannot be easily traced to products. Using a plantwide predetermined overhead rate as described in Chapter 2 is simple but using such a rate may inaccurately assign costs to products. Activity-based costing is an alternative that attempts to accurately assign overhead costs to products for financial reporting and other purposes.

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  • Chapter 4: Process costing. Managers need to assign costs to products to facilitate external financial reporting and internal decision making. This chapter illustrates an absorption costing approach to calculating product costs known as process costing.

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  • Chapter 5 - Cost-volume-profit relationships. After studying this chapter, you should be able to: Explain how changes in activity affect contribution margin and net operating income, prepare and interpret a cost-volume-profit (CVP) graph and a profit graph, use the contribution margin ratio (CM ratio) to compute changes in contribution margin and net operating income resulting from changes in sales volume,...

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  • Chapter 6 - Variable costing and segment reporting: tools for management. After studying chapter 6, you should be able to: Explain how variable costing differs from absorption costing and compute unit product costs under each method, prepare income statements using both variable and absorption costing, reconcile variable costing and absorption costing net operating incomes and explain why the two amounts differ, prepare a segmented income statement that differentiates traceable fixed costs from common fixed costs and use it to make decisions.

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  • Chapter 7 - Profit planning. This chapter focuses on the steps taken by businesses to achieve their planned levels of profits, a process called profit planning. Profit planning is accomplished by preparing numerous budgets, which, when brought together, form an integrated business plan known as a master budget.

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  • Chapter 8 - Flexible budgets, standard costs, and variance analysis. This chapter explores how to prepare flexible budgets and how to compare them to actual results for the purposes of computing revenue and spending variances. It also describes how standards are used to compute material, labor, and overhead variances.

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  • Chapter 10 - Differential analysis: The key to decision making. Making decisions is one of the basic functions of a manager. To be successful in decision making, managers must be able to tell the difference between relevant and irrelevant data and must be able to correctly use the relevant data in analyzing alternatives. The purpose of this chapter is to develop these skills by illustrating their use in a wide range of decision-making situations.

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