Fundamental Managerial Accounting Concepts

Thomas Edmonds, Bor-Yi Tsay and Philip Olds



1  Management Accounting and Corporate Governance

Managerial vs. Financial Accounting

2  Cost Behavior, Operating Leverage and Profitability Analysis

Cost Behavior: Fixed, Variable and Mixed

3  Analysis of Cost, Volume and Pricing to Increase Profitability

Cost Volume Profit Analysis

4  Cost Accumulation, Tracing and Allocation

Job Costing
Activity Based Costing

5  Relevant Information for Special Decisions

Short Term Decision Making

6  Cost Management in an Automated Business Environment: ABC, ABM and TQM

Activity Based Costing

7  Planning for Profit and Cost Control

Comprehensive Master Budget

8  Performance Evaluation

Segment Reporting

9  Responsibility Accounting

Performance Measurement

10 Planning for Capital Investments

Capital Investments

11 Product Costing in Service and Manufacturing Entities

Variance Analysis

12  Job-Order, Process and Hybrid Cost Systems

Job Order Costing
 Process Costing

13  Financial Statement Analysis

See Financial Accounting Website

14  Statement of Cash Flows

See Financial Accounting Website




All material on this web site is copyrighted and the exclusive property of the author.  It may not be reproduced or distributed in any form without prior written permission from the author.