Xem 1-20 trên 210 kết quả Managerial accounting
  • Chapter 2 - Managerial accounting and cost concepts. This chapter begins by describing the work of management and the need for managerial accounting information followed by a discussion of the differences and similarities between financial and managerial accounting. Next, we explain that in managerial accounting, the term cost is used in many different ways.

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

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  • Chapter 1 - Introduction to managerial accounting and cost concepts. After studying Chapter 1, you should be able to: Identify and give examples of each of the three basic manufacturing cost categories, distinguish between product costs and period costs and give examples of each, prepare an income statement including calculation of the cost of goods sold,...

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  • Chapter 1: The changing role of managerial accounting in a dynamic business environment. After completing this chapter, you should be able to: Define managerial accounting and describe its role in the management process, explain four fundamental management processes that help organizations attain their goals, list and describe five objectives of managerial accounting activity, explain the major differences between managerial and financial accounting,...

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  • Chapter 13 - Investment centers and transfer pricing. After completing this chapter, you should be able to: Explain the role of managerial accounting in achieving goal congruence; compute an investment center’s return on investment (ROI), residual income (RI), and economic value added (EVA); explain how a manager can improve ROI by increasing either the sales margin or capital turnover;...

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  • Chapter 14 - Decision making: Relevant costs and benefits. After completing this chapter, you should be able to: Describe seven steps in the decision-making process and the managerial accountant’s role in that process; explain the relationship between quantitative and qualitative analyses in decision making; list and explain two criteria that must be satisfied by relevant information;...

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

    ppt18p tangtuy18 12-07-2016 6 2   Download

  • After studying this chapter, you should be able to: Explain the distinguishing features of managerial accounting, identify the three broad functions of management, define the three classes of manufacturing costs, distinguish between product and period costs, explain the difference between a merchandising and a manufacturing income statement.

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  • Chapter 14 - Managerial accounting concepts and principles. After you have read this chapter you should be able to: Explain the purpose and nature of, and the role of ethics in, managerial accounting, describe accounting concepts useful in classifying costs, define product and period costs and explain how they impact financial statements, explain how balance sheets and income statements for manufacturing and merchandising companies differ, explain manufacturing activities and the flow of manufacturing costs, describe trends in managerial accounting,...

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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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  • Chapter 8: Variable costing and the costs of quality and sustainability. After completing this chapter, you should be able to: Explain the accounting treatment of fixed manufacturing overhead under absorption and variable costing, prepare an income statement under absorption costing, prepare an income statement under variable costing,...

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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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  • The objectives of this chapter are: Distinguish between managerial and financial accounting; identify the cost components of a product made by a manufacturing company: the cost of materials, labor, and overhead; explain the effects on financial statements of product costs versus general, selling, and administrative costs; prepare a schedule of cost of goods manufactured and sold; distinguish product costs from upstream and downstream costs;...

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  • After studying Chapter 13, you should be able to: Know how to classify changes in noncash balance sheet accounts as sources or uses of cash; state the general rules for determining whether transactions should be classified as operating activities, investing activities, or financing activities; prepare a statement of cash flows using the indirect method to determine the net cash provided by operating activities.

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  • Chapter 11 - Performance measurement in decentralized organizations. 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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  • Chapter 1 - Accounting: Information for decision making. The learning objectives for this chapter include: Discuss accounting as the language of business and the role of accounting information in making economic decisions, discuss the significance of accounting systems in generating reliable accounting information, explain the importance of financial accounting information for external parties - primarily investors and creditors - in terms of the objectives and the characteristics of that information,...

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