Managerial Accounting:
Information for Decisions

Thomas Albright, Robert Ingram and John Hill




1  Magerial Accounting Systems for Accounting and Management Decisions


Managerial vs. Financial Accounting

2  Cost Categories and Flows

Product & Period Costs
Cost Behavior: Fixed, Variable and Mixed

3  Producing Goods and Services: Batch Processing

Job Order Costing

4  Producing Goods and Services: Continuous Processing

Process Costing

5  Cost Allocation and Activity-Based Management

Activity Based Costing

6  Computerized Manufacturing Systems

7  Analyzing Cost Behavior

Cost Behavior: Fixed, Variable and Mixed
Mixed Costs
Short Term Decisions Making

8  The Budgeting Process: Planning Business Activities

Comprehensive Master Budgets

9  Cost Variances and Quality Management

Variable Cost Variance Analysis
 Fixed O/H Cost Variance Analysis

10  Managing Multi-Divisional Organizations

Segment Reporting

11  Improving Operational Performance

Performance Measurement

12  Capital Investment Decisions

Capital Investments

13  A Closer Look at Service Organizations




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