Managerial Accounting: Focus on Ethical Decision Making

Steve Jackson, Roby Sawyers and Greg Jenkins



1  Accounting Information and Managerial Decisions

Managerial vs Financial Accounting

2  Corporate Governance and Ethics

3  Product Costing: Manufacturing Processes, Cost Terminology and Cost Flows

Product Costing

4  Cost Behavior and Relevant Costs

Cost Behavior: Fixed, Variable, Mixed  Product & Period Costs

5  Job Costing, Process Costing and Operations Costing

Job Order Costing
Process Costing

6  Activity-Based Costing

Activity Based Costing

7  Cost-Volume-Profit Analysis and Variable Costing

Cost Volume Profit Analysis

8  Short-Term Tactical Decision Making

Short Term Decision Making

9  Long-Term (Capital Investment) Decisions

Capital Investments

10  The Use of Budgets in Planning and Decision Making

Comprehensive Master Budgets

11  Variance Analysis – A tool for Cost Control and Performance Evaluation

Variable Costing Variance Analysis
 Fixed O/H Variance Analysis

12  Decentralization and Performance Evaluation

Segment Reporting and Performance Measurement




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