Managerial Accounting

Don R. Hansen and Maryanne M. Mowen




1  Introduction: The Role, History and Direction of Management Accounting

Managerial vs. Financial Accounting

2  Basic Management Accounting Concepts

Product and Period Costs

3  Activity Cost Behavior

Cost Behavior: Fixed, Variable, Mixed

4  Activity Based Product Costing

Job Order Costing

5  Activity Based Management

Activity Based Costing

6  Job Order and Process Costing

Job Order Costing
Process Costing

7  Support Department Cost Allocation

See Cost Accounting Website
  Cost Allocation

8  Functional and Activity-Based Budgeting

Flexible Budgets
 Comprehensive Master Budgets

9  Standard Costing: A Managerial Control Tool

Variable Cost Variance Analysis 
     Fixed O/H Variance Analysis

10  Segmented Reporting and Performance Evaluation

Segment Reporting and Performance Measurement

11  Cost-Volume Profit Analysis: A Managerial Planning Tool

Cost Volume Profit Analysis

12  Tactical Decision Making

Short Term Decision Making

13  Capital Investment Decisions: Traditional and Contemporary Approaches

Capital Investments




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