Cornerstones of Managerial Accounting

Maryanne Mowen and Don Hansen




1  Introduction to Management Accounting

Managerial Accounting vs. Financial Accounting

2  Basic Management Accounting Concepts

Product and Period Costs

3  Cost Behavior

Cost Behavior: Fixed, Variable, Mixed

4  Cost-Volume-Profit Analysis: A Managerial Planning Tool

Cost Volume Profit Analysis

5  Job-Order Costing

Job Order Costing

6  Process Costing

Process Costing

7  Activity- Based Costing and Management

Activity Based Costing

8  Profit Planning

Variable Cost Income & Absorption Cost Income Statement

9  Standard Costing: A Managerial Control Tool

Variable Cost Variance Analysis

10  Flexible Budgets and Overhead Analysis

Flexible Budgets
 Fixed O/H Variance Analysis

11  Performance Evaluation, Variable Costing and Decentralization

Segment Reporting and Performance Measurement

12  Short Run Decision-Making; Relevant Costing and Inventory Management

Short Term Decision Making

13  Capital Investment Decisions

Capital Investments




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