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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 2 - Ronald W. Hilton, David E. Platt
Chapter 2: Basic cost management concepts. After completing this chapter, you should be able to: Explain what is meant by the word cost; distinguish among product costs, period costs, and expenses; describe the role of costs in published financial statements.
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 3 - Ronald W. Hilton, David E. Platt
Chapter 3: Product costing and cost accumulation in a batch production environment. After completing this chapter, you should be able to: Discuss the role of product and service costing in manufacturing and nonmanufacturing firms, diagram and explain the flow of costs through the manufacturing accounts used in product costing, distinguish between job-order costing and process costing,...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 4 - Ronald W. Hilton, David E. Platt
Chapter 4: Process costing and hybrid product-costing systems. After completing this chapter, you should be able to: List and explain the similarities and important differences between job-order and process costing, prepare journal entries to record the flow of costs in a process-costing system with sequential production departments, prepare a table of equivalent units under weighted-average process costing,...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 5 - Ronald W. Hilton, David E. Platt
Chapter 5: Activity-based costing and management. After completing this chapter, you should be able to: Compute product costs under a traditional, volume-based product-costing system; explain how an activity-based costing system operates, including the use of a two-stage procedure for cost assignment, the identification of activity cost pools, and the selection of cost drivers; explain the concept of cost levels, including unit-level, batch-level, product-sustaining-level, and facility-level costs;...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 6 - Ronald W. Hilton, David E. Platt
Chapter 6: Activity analysis, cost behavior, and cost estimation. After completing this chapter, you should be able to: Explain the relationships between cost estimation, cost behavior, and cost prediction; define and describe the behavior of the following types of costs: variable, step-variable, fixed, step-fixed, semivariable (or mixed), and curvilinear; explain the importance of the relevant range in using a cost behavior pattern for cost prediction;...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 7 - Ronald W. Hilton, David E. Platt
Chapter 7: Cost-volume-profit analysis. After completing this chapter, you should be able to: Compute a break-even point using the contribution-margin approach and the equation approach; compute the contribution-margin ratio and use it to find the break-even point in sales dollars; prepare a cost-volume-profit (CVP) graph and explain how it is used;...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 8 - Ronald W. Hilton, David E. Platt
Chapter 8: Variable costing and the costs of quality and sustainability. After completing this chapter, you should be able to: Explain the accounting treatment of fixed manufacturing overhead under absorption and variable costing, prepare an income statement under absorption costing, prepare an income statement under variable costing,...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 9 - Ronald W. Hilton, David E. Platt
Chapter 9 - Financial planning and analysis: The master budget. After completing this chapter, you should be able to: Explain the relationship between financial planning and analysis and the master budget; list and explain five purposes of budgeting; describe the similarities and differences in the operational budgets prepared by manufacturers, service-industry firms, merchandisers, and nonprofit organizations;...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 10 - Ronald W. Hilton, David E. Platt
Chapter 10: Standard costing and analysis of direct costs. After completing this chapter, you should be able to: Describe the elements of a cost control system, describe two ways to set cost standards and distinguish between perfection and practical standards, compute and interpret the direct-material price and quantity variances and the direct-labor rate and efficiency variances,...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 11 - Ronald W. Hilton, David E. Platt
After completing this chapter, you should be able to: Distinguish between static and flexible budgets and explain the advantages of a flexible overhead budget; prepare a flexible overhead budget, using both a formula and a columnar format; explain how overhead is applied to Work-in-Process Inventory under standard costing;...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 12 - Ronald W. Hilton, David E. Platt
Chapter 12: Responsibility accounting, operational performance measures, and the balanced scorecard. After completing this chapter, you should be able to: Explain the role of responsibility accounting in fostering goal congruence, define and give an example of a cost center, a revenue center, a profit center, and an investment center; prepare a performance report and explain the relationships between the performance reports for various responsibility centers,...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 13 - Ronald W. Hilton, David E. Platt
Chapter 13 - Investment centers and transfer pricing. After completing this chapter, you should be able to: Explain the role of managerial accounting in achieving goal congruence; compute an investment center’s return on investment (ROI), residual income (RI), and economic value added (EVA); explain how a manager can improve ROI by increasing either the sales margin or capital turnover;...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 14 - Ronald W. Hilton, David E. Platt
Chapter 14 - Decision making: Relevant costs and benefits. After completing this chapter, you should be able to: Describe seven steps in the decision-making process and the managerial accountant’s role in that process; explain the relationship between quantitative and qualitative analyses in decision making; list and explain two criteria that must be satisfied by relevant information;...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 15 - Ronald W. Hilton, David E. Platt
Chapter 15: Target costing and cost analysis for pricing decisions. After completing this chapter, you should be able to: List and describe the four major influences on pricing decisions, explain and use the economic, profit-maximizing pricing model, set prices using cost-plus pricing formulas, discuss the issues involved in the strategic pricing of new products,...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 16 - Ronald W. Hilton, David E. Platt
Chapter 16: Capital expenditure decisions. After completing this chapter, you should be able to: Use the net-present-value method and the internal-rate-of-return method to evaluate an investment proposal; compare the net-present-value and internal-rate-of-return methods, and state the assumptions underlying each method; use both the total-cost approach and the incremental-cost approach to evaluate an investment proposal;...
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Lecture Managerial accounting: Creating value in a dynamic business environment (10/e): Chapter 17 - Ronald W. Hilton, David E. Platt
Chapter 17: Allocation of support activity costs and joint costs. After completing this chapter, you should be able to: Allocate service department costs using the direct method and the step-down method, use the dual approach to service department cost allocation, explain the difference between two-stage cost allocation with departmental overhead rates and activity-based costing (ABC),...
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Lecture Managerial accounting for managers - Chapter 1: Managerial accounting: an overview
This chapter explains why managerial accounting is important to the future careers of all business students. It answers three questions: What is managerial accounting? Why does managerial accounting matter to your career? What skills do managers need to succeed? It also discusses the importance of ethics in business and corporate social responsibility.
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Lecture Managerial accounting for managers - Chapter 2: Managerial accounting and cost concepts
This chapter explains how managers need to rely on different cost classifications for different purposes. The four main purposes emphasized in this chapter include preparing external financial reports, predicting cost behavior, assigning costs to cost objects, and decision making. We’ll begin by looking at manufacturing companies because their basic activities include most of the activities found in other types of business organizations.
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Lecture Managerial accounting for managers - Appendix 2A: Least-squares regression computations
Appendix 2A: Least-squares regression computations. The reason is that there are many types of costs, and these costs are classified differently according to the immediate needs of management. For example, managers may want cost data to prepare external financial reports, to prepare planning budgets, or to make decisions. Each different use of cost data demands a different classification and definition of costs. This chapter analyze a mixed cost using the least-squares regression method.
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Lecture Managerial accounting for managers - Chapter 3: Cost-volume-profit relationships
After studying this chapter, you will know: Explain how changes in activity affect contribution margin and net operating income, prepare and interpret a cost volume-profit (CVP) graph and a profit graph, use the contribution margin ratio (CM ratio) to compute changes in contribution margin and net operating income resulting from changes in sales volume.
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Lecture Managerial accounting for managers - Chapter 4: Job-order costing
Chapter 4: Job-order costing. Managers need to assign costs to products to facilitate external financial reporting and internal decision making. This chapter illustrates an absorption costing approach to calculating product costs known as job-order costing.
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Lecture Managerial accounting for managers - Appendix 4A: The predetermined overhead rate and capacity
Appendix 4A: The predetermined overhead rate and capacity. The predetermined overhead rate and capacity. After studying this chapter, you should be able to understand the implications of basing the predetermined overhead rate on activity at capacity rather than on estimated activity for the period.
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Lecture Managerial accounting for managers - Chapter 5: Variable costing and segment reporting: Tools for management
Two general approaches are used for valuing inventories and cost of goods sold. One approach, called absorption costing, is generally used for external reporting purposes. The other approach, called variable costing, is preferred by some managers for internal decision making and must be used when an income statement is prepared in the contribution format. This chapter shows how these two methods differ from each other. It also explains how to create segmented contribution format income statements.
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Lecture Managerial accounting for managers - Chapter 6: Activity-based costing: A tool to aid decision making
This chapter introduces students to activity-based costing (ABC), which is a tool that has been embraced by a wide variety of service, manufacturing, and non-profit organizations. After studying chapter 7, you should be able to: Understand activity-based costing and how it differs from a traditional costing system, assign costs to cost pools using a first-stage allocation, compute activity rates for cost pools.
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Lecture Managerial accounting for managers - Appendix 6A: ABC action analysis
After studying this chapter, you should be able to: assign costs to a cost object using a second-stage allocation, use activity-based costing to compute product and customer margins, prepare an action analysis report using activity-based costing data and interpret the report.
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Lecture Managerial accounting for managers - Chapter 7: Differential analysis: The key to decision making
Making decisions is one of the basic functions of a manager. To be successful in decision making, managers must be able to tell the difference between relevant and irrelevant data and must be able to correctly use the relevant data in analyzing alternatives. The purpose of this chapter is to develop these skills by illustrating their use in a wide range of decision-making situations.
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Lecture Managerial accounting for managers - Chapter 8: Capital budgeting decisions
The term capital budgeting is used to describe how managers plan significant cash outlays on projects that have long-term implications, such as the purchase of new equipment and the introduction of new products. This chapter describes several tools that can be used by managers to help make these types of investment decisions.
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Lecture Managerial accounting for managers - Appendix 8C: Income taxes in capital budgeting decisions
We ignored income taxes in this chapter for two reasons. First, many organizations do not pay income taxes. Not-for-profit organizations, such as hospitals and charitable foundations, and governmental agencies are exempt from income taxes. Second, capital budgeting is complex and is best absorbed in small doses. Now that we have a solid foundation in the concepts of present value and discounting, we can explore the effects of income taxes on capital budgeting decisions
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Lecture Managerial accounting for managers - Chapter 9: Profit planning
This chapter focuses on the steps taken by businesses to achieve their planned levels of profits - a process called profit planning. Profit planning is accomplished by preparing numerous budgets, which, when brought together, form an integrated business plan known as a master budget.
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Lecture Managerial accounting for managers - Chapter 10: Flexible budgets and performance analysis
This chapter explores how budgets can be adjusted so that meaningful comparisons to actual costs can be made. This chapter include objectives: Prepare a flexible budget, prepare a report showing activity variances, prepare a report showing revenue and spending variances, prepare a performance report that combines activity variances and revenue and spending variances.
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