Managerial Accounting: An Introduction to Concepts, Methods, Uses

Michael Maher, Clyde Stickney and Roman Weil



1  Fundamental Concepts

Managerial vs. Financial Accounting

2  Measuring Product Costs

Product & Period Costs
Cost of Goods Manf
Job Costing

3  Activity-Based Management

Activity Based Costing

4  Strategic Management of Costs, Quality and Time


5  Cost Drivers and Cost Behavior

Cost Behavior: Fixed, Variable, Mixed Activity Based Costing

6  Financial Modeling for Short-Term Decision Making

Short Term Decision Making
Cost Volume Profit Analysis

7  Differential Cost Analysis for Operating Decisions

Short Term Decision Making

8  Capital Expenditure Decisions

Capital Investments

9  Profit Planning and Budgeting

Flexible Budgets and Comprehensive Master Budgets

10  Profit and Cost Center Performance Evaluation

Segment Reporting and Performance Measurement
Variance Analysis

11 Investment Center Performance Evaluation Segment Reporting
Performance Measurement and Transfer Pricing




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