Managerial Accounting

Bamber, Braun, Harrison



1 Managerial Accounting

Managerial Accounting vs. Financial Accounting

2  Building Block of Managerial Accounting

Product and Period Costs

3  Job Costing

Job Costing

4  Process Costing

Process Costing

5  Activity Based Costing

Activity Based Costing

6  Cost Behavior

Cost Behavior: Fixed, Variable, Mixed

7  Cost Volume Profit Analysis

Cost Volume Profit Analysis

8  Short Term Business Decisions

Short Term Decision Making


9  Capital Investments Decisions

Capital Investments

10  The Master Budget and Responsibility Accounting

Comprehensive Master Budgets

11  Flexible Budgets and  Standard Costs

Fixed O/H Variance Analysis
Variable Cost Variance Analysis

12  Performance Evaluation

Segment Performance and Performance Measurement




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