Atnaujinkite slapukų nuostatas

Managerial Accounting with Connect Plus 15th ed. [Knyga]

3.58/5 (631 ratings by Goodreads)
(Wake Forest University), (Brigham Young Univ Provo), (Wake Forest Univ Winston Salem)
  • Formatas: Book, aukštis x plotis x storis: 282x231x30 mm, weight: 1792 g
  • Išleidimo metai: 04-Feb-2014
  • Leidėjas: Irwin/McGraw-Hill
  • ISBN-10: 1259279472
  • ISBN-13: 9781259279478
Kitos knygos pagal šią temą:
Managerial Accounting with Connect Plus 15th ed.Didesnis paveikslėlis
  • Formatas: Book, aukštis x plotis x storis: 282x231x30 mm, weight: 1792 g
  • Išleidimo metai: 04-Feb-2014
  • Leidėjas: Irwin/McGraw-Hill
  • ISBN-10: 1259279472
  • ISBN-13: 9781259279478
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781259279478.html
As the long-time #1 best-seller, Garrison has helped guide close to 3 million students through managerial accounting since it was first published. It identifies the three functions managers must perform within their organizations—plan operations, control activities, and make decisions—and explains what accounting information is necessary for these functions, how to collect it, and how to interpret it. Garrison’s Managerial Accounting is known for its relevance, accuracy, and clarity. It is also unique in that the authors write the most important supplements that accompany the book: solutions manual, test bank, instructor’s manual, and study guide – making them both of high quality and extremely consistent with the textbook.
Chapter 1 Managerial Accounting: An Overview
1(26)
What Is Managerial Accounting?
2(3)
Planning
3(1)
Controlling
3(1)
Decision Making
4(1)
Why Does Managerial Accounting Matter to Your Career?
5(3)
Business Majors
5(2)
Accounting Majors
7(1)
Professional Certification---A Smart Investment
7(1)
Managerial Accounting: Beyond the Numbers
8(19)
An Ethics Perspective
9(1)
Code of Conduct for Management Accountants
9(2)
A Strategic Management Perspective
11(1)
An Enterprise Risk Management Perspective
12(2)
A Corporate Social Responsibility Perspective
14(1)
A Process Management Perspective
14(2)
A Leadership Perspective
16(1)
Intrinsic Motivation
17(1)
Extrinsic Incentives
17(1)
Cognitive Bias
17(1)
Summary
18(1)
Glossary
18(1)
Questions
19(1)
Exercises
19(4)
Appendix 1A Corporate Governance
23(2)
Glossary (Appendix 1A)
25(1)
Questions
26(1)
Chapter 2 Managerial Accounting and Cost Concepts
27(56)
Cost Classifications for Assigning Costs to Cost Objects
28(1)
Direct Cost
28(1)
Indirect Cost
29(1)
Cost Classifications for Manufacturing Companies
29(2)
Manufacturing Costs
29(1)
Direct Materials
29(1)
Direct Labor
29(1)
Manufacturing Overhead
30(1)
Nonmanufacturing Costs
30(1)
Cost Classifications for Preparing Financial Statements
31(2)
Product Costs
31(1)
Period Costs
31(1)
Prime Cost and Conversion Cost
32(1)
Cost Classifications for Predicting Cost Behavior
33(5)
Variable Cost
33(1)
Fixed Cost
34(1)
The Linearity Assumption and the Relevant Range
35(2)
Mixed Costs
37(1)
The Analysis of Mixed Costs
38(6)
Diagnosing Cost Behavior with a Scattergraph Plot
39(1)
The High-Low Method
40(2)
The Least-Squares Regression Method
42(2)
Traditional and Contribution Format Income Statements
44(1)
The Traditional Format Income Statement
44(1)
The Contribution Format Income Statement
45(1)
Cost Classifications for Decision Making
45(38)
Differential Cost and Revenue
45(1)
Opportunity Cost and Sunk Cost
46(1)
Summary
47(1)
Review Problem 1 Cost Terms
48(1)
Review Problem 2 High-Low Method
49(1)
Glossary
49(2)
Questions
51(1)
Applying Excel
51(2)
The Foundational 15
53(1)
Exercises
53(6)
Problems
59(6)
Cases
65(2)
Appendix 2A Least-Squares Regression Computations
67(2)
Glossary (Appendix 2A)
69(1)
Exercises and Problems (Appendix 2A)
69(4)
Appendix 2B Cost of Quality
73(6)
Summary (Appendix 2B)
79(1)
Glossary (Appendix 2B)
79(1)
Exercises and Problems (Appendix 2B)
80(3)
Chapter 3 Job-Order Costing
83(61)
Job-Order Costing---An Overview
84(1)
Job-Order Costing---An Example
85(8)
Measuring Direct Materials Cost
86(1)
Job Cost Sheet
86(2)
Measuring Direct Labor Cost
88(1)
Computing Predetermined Overhead Rates
88(1)
Applying Manufacturing Overhead
89(1)
Manufacturing Overhead---A Closer Look
90(1)
The Need for a Predetermined Rate
90(1)
Choice of an Allocation Base for Overhead Cost
91(1)
Computation of Unit Costs
92(1)
Job-Order Costing---The Flow of Costs
93(9)
The Purchase and Issue of Materials
94(1)
Issue of Direct and Indirect Materials
94(1)
Labor Cost
95(1)
Manufacturing Overhead Costs
96(1)
Applying Manufacturing Overhead
97(1)
The Concept of a Clearing Account
97(1)
Nonmanufacturing Costs
98(1)
Cost of Goods Manufactured
99(1)
Cost of Goods Sold
99(3)
Schedules of Cost of Goods Manufactured and Cost of Goods Sold
102(2)
Underapplied and Overapplied Overhead---A Closer Look
104(4)
Computing Underapplied and Overapplied Overhead
104(2)
Disposition of Underapplied or Overapplied Overhead Balances
106(1)
Closed Out to Cost of Goods Sold
106(1)
Allocated between Accounts
106(1)
Which Method Should Be Used for Disposing of Underapplied or Overapplied Overhead?
107(1)
A General Model of Product Cost Flows
107(1)
Multiple Predetermined Overhead Rates
107(1)
Job-Order Costing in Service Companies
108(36)
Summary
109(1)
Review Problem: Job-Order Costing
109(3)
Glossary
112(1)
Questions
112(1)
Applying Excel
113(1)
The Foundational 15
114(1)
Exercises
115(7)
Problems
122(7)
Cases
129(1)
Appendix 3A Activity-Based Absorption Costing
130(3)
Glossary (Appendix 3A)
133(1)
Exercises and Problems (Appendix 3A)
133(5)
Appendix 3B The Predetermined Overhead Rate and Capacity
138(2)
Exercises and Problems (Appendix 3B)
140(4)
Chapter 4 Process Costing
144(43)
Comparison of Job-Order and Process Costing
145(1)
Similarities between Job-Order and Process Costing
145(1)
Differences between Job-Order and Process Costing
145(1)
Cost Flows in Process Costing
146(3)
Processing Departments
146(1)
The Flow of Materials, Labor, and Overhead Costs
147(1)
Materials, Labor, and Overhead Cost Entries
148(1)
Materials Costs
148(1)
Labor Costs
148(1)
Overhead Costs
148(1)
Completing the Cost Flows
149(1)
Equivalent Units of Production
149(4)
Weighted-Average Method
151(2)
Compute and Apply Costs
153(3)
Cost per Equivalent Unit---Weighted-Average Method
154(1)
Applying Costs---Weighted-Average Method
154(1)
Cost Reconciliation Report
155(1)
Operation Costing
156(31)
Summary
156(1)
Review Problem: Process Cost Flows and Costing Units
156(3)
Glossary
159(1)
Questions
159(1)
Applying Excel
160(1)
The Foundational 15
161(1)
Exercises
162(4)
Problems
166(4)
Cases
170(1)
Appendix 4A FIFO Method
171(5)
Exercises and Problems (Appendix 4A)
176(3)
Appendix 4B Service Department Allocations
179(3)
Exercises and Problems (Appendix 4B)
182(5)
Chapter 5 Cost-Volume-Profit Relationships
187(46)
The Basics of Cost-Volume-Profit (CVP) Analysis
189(11)
Contribution Margin
189(2)
CVP Relationships in Equation Form
191(1)
CVP Relationships in Graphic Form
192(1)
Preparing the CVP Graph
192(2)
Contribution Margin Ratio (CM Ratio)
194(2)
Some Applications of CVP Concepts
196(1)
Change in Fixed Cost and Sales Volume
197(1)
Change in Variable Costs and Sales Volume
198(1)
Change in Fixed Cost, Selling Price, and Sales Volume
198(1)
Change in Variable Cost, Fixed Cost, and Sales Volume
199(1)
Change in Selling Price
200(1)
Break-Even and Target Profit Analysis
200(5)
Break-Even Analysis
200(1)
The Equation Method
201(1)
The Formula Method
201(1)
Break-Even in Dollar Sales
201(1)
Target Profit Analysis
202(1)
The Equation Method
202(1)
The Formula Method
203(1)
Target Profit Analysis in Terms of Dollar Sales
203(1)
The Margin of Safety
204(1)
CVP Considerations in Choosing a Cost Structure
205(4)
Cost Structure and Profit Stability
205(2)
Operating Leverage
207(2)
Structuring Sales Commissions
209(1)
Sales Mix
209(24)
The Definition of Sales Mix
209(1)
Sales Mix and Break-Even Analysis
210(2)
Summary
212(1)
Review Problem: CVP Relationships
212(3)
Glossary
215(1)
Questions
215(1)
Applying Excel
215(2)
The Foundational 15
217(1)
Exercises
218(5)
Problems
223(7)
Cases
230(3)
Chapter 6 Variable Costing and Segment Reporting: Tools for Management
233(53)
Overview of Variable and Absorption Costing
234(2)
Variable Costing
234(1)
Absorption Costing
234(1)
Selling and Administrative Expense
235(1)
Summary of Differences
235(1)
Variable and Absorption Costing---An Example
236(3)
Variable Costing Contribution Format Income Statement
236(2)
Absorption Costing Income Statement
238(1)
Reconciliation of Variable Costing with Absorption Costing Income
239(3)
Advantages of Variable Costing and the Contribution Approach
242(2)
Enabling CVP Analysis
242(1)
Explaining Changes in Net Operating Income
243(1)
Supporting Decision Making
243(1)
Segmented Income Statements and the Contribution Approach
244(2)
Traceable and Common Fixed Costs and the Segment Margin
244(1)
Identifying Traceable Fixed Costs
245(1)
Traceable Costs Can Become Common Costs
245(1)
Segmented Income Statements---An Example
246(3)
Levels of Segmented Income Statements
246(3)
Segmented Income Statements---Decision Making and Break-Even Analysis
249(2)
Decision Making
249(1)
Break-Even Analysis
250(1)
Segmented Income Statements---Common Mistakes
251(2)
Omission of Costs
251(1)
Inappropriate Methods for Assigning Traceable Costs among Segments
252(1)
Failure to Trace Costs Directly
252(1)
Inappropriate Allocation Base
252(1)
Arbitrarily Dividing Common Costs among Segments
252(1)
Income Statements---An External Reporting Perspective
253(33)
Companywide Income Statements
253(1)
Segmented Financial Information
253(1)
Summary
254(1)
Review Problem 1 Contrasting Variable and Absorption Costing
255(2)
Review Problem 2 Segmented Income Statements
257(1)
Glossary
258(1)
Questions
259(1)
Applying Excel
259(2)
The Foundational 15
261(1)
Exercises
262(7)
Problems
269(8)
Cases
277(2)
Appendix 6A Super-Variable Costing
279(3)
Glossary (Appendix 6A)
282(1)
Exercises and Problems (Appendix 6A)
282(4)
Chapter 7 Activity-Based Costing: A Tool to Aid Decision Making
286(56)
Activity-Based Costing: An Overview
287(5)
Nonmanufacturing Costs and Activity-Based Costing
287(1)
Manufacturing Costs and Activity-Based Costing
288(1)
Cost Pools, Allocation Bases, and Activity-Based Costing
288(4)
Designing an Activity-Based Costing (ABC) System
292(3)
Steps for Implementing Activity-Based Costing
294(1)
Step 1 Define Activities, Activity Cost Pools, and Activity Measures
294(1)
The Mechanics of Activity-Based Costing
295(11)
Step 2 Assign Overhead Costs to Activity Cost Pools
295(4)
Step 3 Calculate Activity Rates
299(1)
Step 4 Assign Overhead Costs to Cost Objects
300(3)
Step 5 Prepare Management Reports
303(3)
Comparison of Traditional and ABC Product Costs
306(4)
Product Margins Computed Using the Traditional Cost System
306(1)
The Differences between ABC and Traditional Product Costs
307(3)
Targeting Process Improvements
310(1)
Activity-Based Costing and External Reports
311(1)
The Limitations of Activity-Based Costing
311(31)
Summary
312(1)
Review Problem: Activity-Based Costing
312(2)
Glossary
314(1)
Questions
315(1)
Applying Excel
315(2)
The Foundational 15
317(1)
Exercises
318(8)
Problems
326(5)
Appendix 7A ABC Action Analysis
331(5)
Summary (Appendix 7A)
336(1)
Review Problem: Activity Analysis Report
337(1)
Glossary (Appendix 7A)
338(1)
Exercises and Problems (Appendix 7A)
338(4)
Chapter 8 Master Budgeting
342(50)
What Is a Budget
343(3)
Advantages of Budgeting
343(1)
Responsibility Accounting
344(1)
Choosing a Budget Period
344(1)
The Self-imposed Budget
345(1)
Human Factors in Budgeting
345(1)
The Master Budget: An Overview
346(1)
Seeing the Big Picture
347(45)
Preparing the Master Budget
348(2)
The Beginning Balance Sheet
350(1)
The Budgeting Assumptions
350(2)
The Sales Budget
352(1)
The Production Budget
353(1)
Inventory Purchases---Merchandising Company
354(1)
The Direct Materials Budget
355(1)
The Direct Labor Budget
356(1)
The Manufacturing Overhead Budget
357(1)
The Ending Finished Goods Inventory Budget
358(1)
The Selling and Administrative Expense Budget
359(1)
The Cash Budget
360(4)
The Budgeted Income Statement
364(1)
The Budgeted Balance Sheet
365(2)
Summary
367(1)
Review Problem: Budget Schedules
368(1)
Glossary
369(1)
Questions
370(1)
Applying Excel
370(2)
The Foundational 15
372(1)
Exercises
372(7)
Problems
379(10)
Cases
389(3)
Chapter 9 Flexible Budgets and Performance Analysis
392(35)
The Variance Analysis Cycle
393(1)
Flexible Budgets
394(4)
Characteristics of a Flexible Budget
394(1)
Deficiencies of the Static Planning Budget
394(3)
How a Flexible Budget Works
397(1)
Flexible Budget Variances
398(6)
Activity Variances
398(1)
Revenue and Spending Variances
399(2)
A Performance Report Combining Activity and Revenue and Spending Variances
401(3)
Performance Reports in Nonprofit Organizations
404(1)
Performance Reports in Cost Centers
404(1)
Flexible Budgets with Multiple Cost Drivers
404(2)
Some Common Errors
406(21)
Summary
408(1)
Review Problem: Variance Analysis Using a Flexible Budget
408(2)
Glossary
410(1)
Questions
410(1)
Applying Excel
410(2)
The Foundational 15
412(1)
Exercises
412(7)
Problems
419(4)
Cases
423(4)
Chapter 10 Standard Costs and Variances
427(50)
Standard Costs---Setting the Stage
428(4)
Setting Direct Materials Standards
429(1)
Setting Direct Labor Standards
430(1)
Setting Variable Manufacturing Overhead Standards
430(1)
Using Standards in Flexible Budgets
431(1)
A General Model for Standard Cost Variance Analysis
432(2)
Using Standard Costs---Direct Materials Variances
434(3)
The Materials Price Variance
435(1)
The Materials Quantity Variance
436(1)
Using Standard Costs---Direct Labor Variances
437(2)
The Labor Rate Variance
438(1)
The Labor Efficiency Variance
438(1)
Using Standard Costs---Variable Manufacturing Overhead Variances
439(3)
The Variable Manufacturing Overhead Rate and Efficiency Variances
440(2)
An Important Subtlety in the Materials Variances
442(2)
Standard Costs---Managerial Implications
444(33)
Advantages of Standard Costs
444(1)
Potential Problems with Standard Costs
444(1)
Summary
445(1)
Review Problem: Standard Costs
445(2)
Glossary
447(1)
Questions
448(1)
Applying Excel
448(2)
The Foundational 15
450(1)
Exercises
450(3)
Problems
453(5)
Cases
458(1)
Appendix 10A Predetermined Overhead Rates and Overhead Analysis in a Standard Costing System
459(6)
Glossary (Appendix 10A)
465(1)
Exercises and Problems (Appendix 10A)
465(6)
Appendix 10B Journal Entries to Record Variances
471(2)
Exercises and Problems (Appendix 10B)
473(4)
Chapter 11 Performance Measurement in Decentralized Organizations
477(54)
Decentralization in Organizations
478(1)
Advantages and Disadvantages of Decentralization
478(1)
Responsibility Accounting
479(1)
Cost, Profit, and Investment Centers
479(1)
Cost Center
479(1)
Profit Center
479(1)
Investment Center
479(1)
Evaluating Investment Center Performance---Return on Investment
479(4)
The Return on Investment (ROI) Formula
480(1)
Net Operating Income and Operating Assets Defined
480(1)
Understanding ROI
480(2)
Criticisms of ROI
482(1)
Residual Income
483(3)
Motivation and Residual Income
485(1)
Divisional Comparison and Residual Income
486(1)
Operating Performance Measures
486(4)
Delivery Cycle Time
487(1)
Throughput (Manufacturing Cycle) Time
487(1)
Manufacturing Cycle Efficiency (MCE)
488(2)
Balanced Scorecard
490(41)
Common Characteristics of Balanced Scorecards
490(3)
A Company's Strategy and the Balanced Scorecard
493(2)
Tying Compensation to the Balanced Scorecard
495(1)
Summary
496(1)
Review Problem: Return on Investment (ROI) and Residual Income
496(1)
Glossary
497(1)
Questions
497(1)
Applying Excel
498(1)
The Foundational 15
499(1)
Exercises
499(5)
Problems
504(7)
Cases
511(1)
Appendix 11 A Transfer Pricing
512(6)
Review Problem: Transfer Pricing
518(1)
Glossary (Appendix 11A)
519(1)
Exercises and Problems (Appendix 11A)
520(4)
Appendix 11B Service Department Charges
524(4)
Glossary (Appendix 11B)
528(1)
Exercises and Problems (Appendix 11B)
528(3)
Chapter 12 Differential Analysis: The Key to Decision Making
531(52)
Cost Concepts for Decision Making
532(6)
Identifying Relevant Costs and Benefits
532(1)
Different Costs for Different Purposes
533(1)
An Example of Identifying Relevant Costs and Benefits
534(2)
Reconciling the Total and Differential Approaches
536(2)
Why Isolate Relevant Costs?
538(1)
Adding and Dropping Product Lines and Other Segments
538(4)
An Illustration of Cost Analysis
538(2)
A Comparative Format
540(1)
Beware of Allocated Fixed Costs
540(2)
The Make or Buy Decision
542(3)
Strategic Aspects of the Make or Buy Decision
543(1)
An Example of Make or Buy
543(2)
Opportunity Cost
545(1)
Special Orders
545(2)
Utilization of a Constrained Resource
547(5)
What Is a Constraint?
547(1)
Contribution Margin per Unit of the Constrained Resource
548(2)
Managing Constraints
550(1)
The Problem of Multiple Constraints
551(1)
Joint Product Costs and the Contribution Approach
552(3)
The Pitfalls of Allocation
553(1)
Sell or Process Further Decisions
554(1)
Activity-Based Costing and Relevant Costs
555(28)
Summary
556(1)
Review Problem: Relevant Costs
556(1)
Glossary
557(1)
Questions
558(1)
Applying Excel
558(2)
The Foundational 15
560(1)
Exercises
561(8)
Problems
569(8)
Cases
577(6)
Chapter 13 Capital Budgeting Decisions
583(51)
Capital Budgeting---An Overview
584(2)
Typical Capital Budgeting Decisions
584(1)
Cash Flows versus Net Operating Income
584(1)
Typical Cash Outflows
584(1)
Typical Cash Inflows
585(1)
The Time Value of Money
585(1)
The Payback Method
586(3)
Evaluation of the Payback Method
586(1)
An Extended Example of Payback
587(1)
Payback and Uneven Cash Flows
588(1)
The Net Present Value Method
589(5)
The Net Present Value Method Illustrated
589(3)
Recovery of the Original Investment
592(1)
An Extended Example of the Net Present Value Method
593(1)
The Internal Rate of Return Method
594(2)
The Internal Rate of Return Method Illustrated
594(2)
Comparison of the Net Present Value and Internal Rate of Return Methods
596(1)
Expanding the Net Present Value Method
596(3)
Least-Cost Decisions
597(2)
Uncertain Cash Flows
599(1)
An Example
599(1)
Preference Decisions---The Ranking of Investment Projects
600(1)
Internal Rate of Return Method
600(1)
Net Present Value Method
600(1)
The Simple Rate of Return Method
601(2)
Postaudit of Investment Projects
603(31)
Summary
604(1)
Review Problem: Comparison of Capital Budgeting Methods
604(2)
Glossary
606(1)
Questions
606(1)
Applying Excel
607(1)
The Foundational 15
608(1)
Exercises
609(4)
Problems
613(6)
Cases
619(2)
Appendix 13A The Concept of Present Value
621(3)
Review Problem: Basic Present Value Computations
624(1)
Glossary (Appendix 13A)
625(1)
Exercises (Appendix 13A)
626(1)
Appendix 13B Present Value Tables
627(2)
Appendix 13C Income Taxes and the Net Present Value Method
629(2)
Summary (Appendix 13C)
631(1)
Exercises and Problems (Appendix 13C)
631(3)
Chapter 14 Statement of Cash Flows
634(41)
The Statement of Cash Flows: Key Concepts
636(8)
Organizing the Statement of Cash Flows
636(1)
Operating Activities: Direct or Indirect Method?
637(1)
The Indirect Method: A Three-Step Process
638(1)
Step 1
638(1)
Step 2
639(1)
Step 3
640(1)
Investing and Financing Activities: Gross Cash Flows
640(1)
Property, Plant, and Equipment
641(1)
Retained Earnings
642(1)
Summary of Key Concepts
643(1)
An Example of a Statement of Cash Flows
644(7)
Operating Activities
646(1)
Step 1
646(1)
Step 2
646(1)
Step 3
647(1)
Investing Activities
647(1)
Financing Activities
648(2)
Seeing the Big Picture
650(1)
Interpreting the Statement of Cash Flows
651(24)
Consider a Company's Specific Circumstances
651(1)
Consider the Relationships among Numbers
652(1)
Free Cash Flow
652(1)
Earnings Quality
653(1)
Summary
653(1)
Review Problem
654(4)
Glossary
658(1)
Questions
658(1)
The Foundational 15
658(2)
Exercises
660(3)
Problems
663(8)
Appendix 14A The Direct Method of Determining the Net Cash Provided by Operating Activities
671(2)
Exercises and Problems (Appendix 14A)
673(2)
Chapter 15 Financial Statement Analysis
675(38)
Limitations of Financial Statement Analysis
676(1)
Comparing Financial Data across Companies
676(1)
Looking beyond Ratios
676(1)
Statements in Comparative and Common-Size Form
676(5)
Dollar and Percentage Changes on Statements
677(2)
Common-Size Statements
679(2)
Ratio Analysis---Liquidity
681(2)
Working Capital
681(1)
Current Ratio
682(1)
Acid-Test (Quick) Ratio
682(1)
Ratio Analysis---Asset Management
683(3)
Accounts Receivable Turnover
683(1)
Inventory Turnover
684(1)
Operating Cycle
685(1)
Total Asset Turnover
685(1)
Ratio Analysis---Debt Management
686(2)
Times Interest Earned Ratio
686(1)
Debt-to-Equity Ratio
686(1)
Equity Multiplier
687(1)
Ratio Analysis---Profitability
688(2)
Gross Margin Percentage
688(1)
Net Profit Margin Percentage
688(1)
Return on Total Assets
689(1)
Return on Equity
689(1)
Ratio Analysis---Market Performance
690(2)
Earnings per Share
690(1)
Price-Earnings Ratio
691(1)
Dividend Payout and Yield Ratios
691(1)
The Dividend Payout Ratio
691(1)
The Dividend Yield Ratio
692(1)
Book Value per Share
692(1)
Summary of Ratios and Sources of Comparative Ratio Data
692(21)
Summary
694(1)
Review Problem: Selected Ratios and Financial Leverage
694(3)
Glossary
697(1)
Questions
697(1)
The Foundational 15
697(1)
Exercises
698(5)
Problems
703(10)
Appendix A Pricing Products and Services
713(14)
Introduction
714(1)
The Economists' Approach to Pricing
715(3)
Elasticity of Demand
715(1)
The Profit-Maximizing Price
716(2)
The Absorption Costing Approach to Cost-Pius Pricing
718(3)
Setting a Target Selling Price Using the Absorption Costing Approach
718(1)
Determining the Markup Percentage
719(1)
Problems with the Absorption Costing Approach
720(1)
Target Costing
721(6)
Reasons for Using Target Costing
721(1)
An Example of Target Costing
721(1)
Summary
722(1)
Glossary
722(1)
Questions
722(1)
Exercises
723(1)
Problems
724(3)
Appendix B Profitability Analysis
727(14)
Introduction
728(1)
Absolute Profitability
728(1)
Relative Profitability
728(3)
Volume Trade-Off Decisions
731(2)
Managerial Implications
733(8)
Summary
734(1)
Glossary
735(1)
Questions
735(1)
Exercises
735(1)
Problems
736(3)
Cases
739(2)
Credits 741(2)
Index 743