Managerial Accounting

Ronald W Hilton



1  The Changing Role of Managerial Accounting in a Dynamic Business Environment

Managerial vs. Financial Accounting


2  Basic Cost Management Concepts and Accounting for Mass Customization Operations

Product and Period Costs
Cost Behavior: Fixed and Variable

3  Product Costing and Cost Accumulation In a Batch Production Environment

Job Order Costing

4  Process Costing and Hybrid Product-Costing Systems

Process Costing

5  Activity-Based Costing

Activity Based Costing

6  Activity-Based Management and Cost Management Tools

Activity Based Costing

7  Activity Analysis, Cost Behavior and Cost Estimation

Cost Behavior:  Fixed and Variable
Mixed Costs

8  Cost-Volume-Profit Analysis

Cost Volume Profit Analysis

9  Profit Planning, Activity-Based Budgeting and e-Budgeting

Flexible Budgets
Comprehensive Master Budgets

10  Standard Costing, Operational Performance Measures and the Balanced Scorecard

Variable Cost Variance Analysis
Fixed O/H Cost Variance Analysis

11  Flexible Budgeting and the Management of Overhead and Support Activity Costs

Flexible Budgets

12  Responsibility Accounting, Quality Control and Environmental Cost Management

Segment Reporting and Performance Measurements

13  Investment Centers and Transfer Pricing

14  Capital Expenditure Decisions

Capital Investments

15  Absorption, Variable and Throughput Costing

Variable Cost Income & Absorption Cost Income Statement




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