文档介绍：STUDENT STUDY GUIDE
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MANAGERIAL ACCOUNTING
A Decision Focus 8e
Hermanson Edwards Ivancevich
TABLE OF CONTENTS
Page
Chapter 1 An Introduction to Managerial Accounting ………………………………. 1
Chapter 2 Managerial Accounting Concepts/Job Costing…………………………… 29
Chapter 3 Process Cost Systems…………………………………………………….. 61
Chapter 4 Using Accounting for Quality and Cost Management……………………. 76
Chapter 5 Cost-Volume-Profit Analysis…………………………………………….. 92
Chapter 6 Short-Term Decision Making: Differential Analysis……………………. 106
Chapter 7 Budgeting for Planning and Control……………………………………… 118
Chapter 8 Control Through Standard Costs…………………………………………. 138
Chapter 9 Responsibility Accounting: Segmental Analysis…………………………. 159
Chapter 10 Capital Budgeting: Long-Range Planning………………………………… 183
Chapter 11 Analysis Using the Statement of Cash Flows…………………………….. 205
Chapter 12 Analysis and Interpretation of Financial Statements……………………… 227
CHAPTER 1
AN INTRODUCTION TO MANAGERIAL ACCOUNTING
Learning Objectives
1. Identify the nature anizations and their objectives and strategies.
2. Explain anizations are structured to achieve their objectives.
3. Describe the basic functions of management, namely, planning, organizing, directing, and
controlling, and the decision-making process as it is carried on in each of these functions.
4. Assess the differences and similarities anizations.
5. Describe the nature, sources, and management uses of accounting information.
6. Identify differences and similarities between managerial accounting and financial accounting .
7. Discuss the emergence of managerial accounting as a recognized discipline.
REFERENCE OUTLINE
Page in Text
ORGANIZATIONS………………………………………………………………………………… 3
The nature anizations……………………………………...…………………………… 3
Setting objectives or goals……………………………………………..…………………….. 4
Strategic planning……………………………………………………………………………. 4
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