Managerial Accounting: Concepts and Empirical Evidence

Lawrence A. Gordon



Managerial Accounting: Conceptual Framework

Managerial vs. Financial Accounting

Profit Planning: An Overview

Cost Accumulation and Measurement

Product and Period Costs
Cost Behavior: Fixed and Variable

Standard Cost System

Job Costing

Cost Allocation Issues

Job Costing

Activity-Based Costing/Management

Activity Based Costing

Pricing Decisions

Short Term Decision Making

Financial Performance Measures

Variable Cost and Absorption Cost Income Statements

Nonfinancial Performance Measures and Firm Strategy

Transfer Pricing

Budgeting for Current Operations and Cash Flows

Flexible Budgets
Comprehensive Master Budgets

Capital Budgeting

Capital Investments

Postauditing Capital Investments

Managerial Accounting Systems as Agents of Organizational Change




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