Managerial Accounting

James Jiambalvo



1 Managerial Accounting

Managerial Accounting vs. Financial Accounting
Product and Period Costs
Cost Behavior: Fixed, Variable, Mixed

2  Job Order Costing 

Job Order Costing

3  Process Costing

Process Costing

4  Cost Volume Profit Analysis

Cost Volume Profit Analysis
Cost Behavior: Fixed and Variable

5  Variable Costing

Variable Costing Income Statements

6  Cost Allocation and Activity Based Costing

Activity Based Costing

7  Use of Cost Information & Management Decisions

Short Term Decision Making

8  Pricing Decisions

9  Capital Budgeting Decisions

Capital Investments

10  Budgetary Planning and Control

Comprehensive Master Budgets

11  Standard Costs and Variance Analysis

Fixed O/H Variance Analysis
Variable Cost Variance Analysis

12  Decentralization and Performance Evaluation

Segment Performance and Performance Measurement




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