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Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 17 - Ronald W. Hilton

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).

15 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 16 - Ronald W. Hilton

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.

15 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 15 - Ronald W. Hilton

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.

15 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 14 - Ronald W. Hilton

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.

12 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 13 - Ronald W. Hilton

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.

15 trang | Lượt xem: 3 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 12 - Ronald W. Hilton

Chapter 12 - Responsibility accounting, quality control, and environmental cost management. 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.

15 trang | Lượt xem: 3 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 11 - Ronald W. Hilton

Chapter 11 - Flexible budgeting and the management of overhead and support activity costs. 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;...

15 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 10 - Ronald W. Hilton

Chapter 10 - Standard costing, operational performance measures, and the balanced scorecard. 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,...

15 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 9 - Ronald W. Hilton

Chapter 9 - Profit planning and activity-based budgeting. After completing this chapter, you should be able to: List and explain five purposes of budgeting systems; describe the similarities and differences in the operational budgets prepared by manufacturers, service-industry firms, merchandisers, and nonprofit organizations; explain the concept of activity-based budgeting and the benefits it brings to the budgeting process;...

15 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 8 - Ronald W. Hilton

Chapter 8 - Absorption and variable costing. 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.

15 trang | Lượt xem: 4 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 7 - Ronald W. Hilton

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.

15 trang | Lượt xem: 8 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 6 - Ronald W. Hilton

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.

15 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 5 - Ronald W. Hilton

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,...

15 trang | Lượt xem: 4 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 4 - Ronald W. Hilton

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,...

15 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 3 - Ronald W. Hilton

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,...

15 trang | Lượt xem: 4 | Lượt tải: 0

Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 2 - Ronald W. Hilton

Chapter 2 - Basic cost management concepts and accounting for mass customization operations. 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 (9/e): Chapter 1 - Ronald W. Hilton

Chapter 1 - The changing role of managerial accounting in a dynamic business environment. In this chapter you will: Define managerial accounting and describe its role in the management process; explain four fundamental management processes that help organizations attain their goals; list and describe five objectives of managerial accounting activity;...

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Ebook What works on Wall street: Part 2

(BQ) Part 2 book What works on wall street has contents: Retura on equity; five year earniags per share percentage changes; two multifactor value liodels for ad stocks; relative price strength - widders codtinue to wid; searchidg for a cornerstode growth strategy; rankiog the strategies,...and other contents.

167 trang | Lượt xem: 7 | Lượt tải: 0

Ebook What works on Wall street: Part 1

(BQ) Part 1 book What works on wall street has contents: Stock investment strategies - Different methods, silddar goals; the unreliable experts - Getting id the way of outstanding performance; rales of the game; ranking stocks by market capitalization - Size matters;... and other contents.

181 trang | Lượt xem: 6 | Lượt tải: 0

Ebook Using financial accounting information (7th edition): Part 2

(BQ) Part 2 book Using financial accounting information has contents: Financial statement analysis, the statement of cash flows, stockholders' equity, long term liabilities, current liabilities, contingencies, and the time value of money.

441 trang | Lượt xem: 1 | Lượt tải: 0

Ebook Using financial accounting information (7th edition): Part 1

(BQ) Part 1 book Using financial accounting information has contents: Accounting as a form of communication, financial statements and the annual report, processing accounting information, income measurement and accrual accounting, inventories and cost of goods sold, cash and internal control,...and other contents.

475 trang | Lượt xem: 4 | Lượt tải: 0

Ebook Uncovering creative accounting: Part 2

(BQ) Part 2 book Uncovering creative accounting has contents: Fixed asset valuation, other asset valuation issues, the definition and ascertainment of liabilities, the definition and ascertainment of liabilities, group accounts and business combinations.

55 trang | Lượt xem: 1 | Lượt tải: 0

Ebook Uncovering creative accounting: Part 1

(BQ) Part 1 book Uncovering creative accounting has contents: Accounting – an inexact science, roles and responsibilities, revenue recognition, the ascertainment of cost.

75 trang | Lượt xem: 2 | Lượt tải: 0

Ebook The statistical mechanics of financial markets (3rd edition): Part 2

(BQ) Part 2 book The statistical mechanics of financial markets has contents: Turbulence and foreign exchange markets, derivative pricing beyond black–scholes, microscopic market models, theory of stock exchange crashes, risk management, economic and regulatory capital for financial institutions.

202 trang | Lượt xem: 2 | Lượt tải: 0

Ebook The mathematics of financial modeling and investment management: Part 2

(BQ) Part 2 book The mathematics of financial modeling and investment management has contents: Fat tails, scaling, and stable laws; arbitrage pricing - finite state models, capital asset pricing model, equity portfolio management; multifactor models and common trends for common stocks,...and other contents.

428 trang | Lượt xem: 3 | Lượt tải: 0

Ebook The mathematics of financial modeling and investment management: Part 1

(BQ) Part 1 book The mathematics of financial modeling and investment management has contents: From art to engineering in finance, overview of financial markets, financial assets, and market participants; milestones in financial modeling and investment management; principles of calculus, matrix algebra,...and other contents.

373 trang | Lượt xem: 2 | Lượt tải: 0

Ebook The everything accounting book: Part 2

(BQ) Part 2 book The everything accounting book has contents: Always know your cash, handling customer credit, controlling purchase costs, the end of period cleanup, preparing financial statements, different entities mean different equity, unique issues for specific businesses, retirement plans,...and other contents.

162 trang | Lượt xem: 4 | Lượt tải: 0

Ebook The everything accounting book: Part 1

(BQ) Part 1 book The everything accounting book has contents: Accounting is more than numbers, the basic accounts, keeping track of transactions, setting up a system, the accounting equation, recording your revenues, the inventory cost connection, standard operating expenses,...and other contents.

146 trang | Lượt xem: 6 | Lượt tải: 0

Ebook The essentials of finance and accounting for nonfinancial managers: Part 2

(BQ) Part 2 book The essentials of finance and accounting for nonfinancial managers has contents: Return on investment, financing the business, business planning and the budget, selected business readings.

144 trang | Lượt xem: 1 | Lượt tải: 0

Ebook The essentials of finance and accounting for nonfinancial managers: Part 1

(BQ) Part 1 book The essentials of finance and accounting for nonfinancial managers has contents: The balance sheet, the income statement, the statement of cash flows, key financial ratios, using return on assets to measure profit centers, overhead allocations, analysis of business profitability,...and other contents.

155 trang | Lượt xem: 2 | Lượt tải: 0