Managerial Accounting:  Tools for Business Decision Making

Weygandt, Kimmel, Kieso



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  Activity Based Costing

Activity Based Costing

5  Cost Volume Profit Analysis

Cost Volume Profit Analysis
Cost Behavior: Fixed and Variable

6  Cost Volume Profit Analysis:  Additional Issues

Cost Volume Profit Analysis

7  Incremental Analysis

Short Term Decision Making

8  Pricing

9  Budgetary Planning

Comprehensive Master Budgets

10  Budgetary Control and Responsibility Accounting

Segment Reporting

11  Standard Costs

Fixed O/H Variance Analysis
Variable Cost Variance Analysis

12  Planning for Capital Investment

Capital Investments




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