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Managerial Accounting


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Table of Contents

Chapter 1 The Changing Role of Managerial Accounting in a Dynamic Business Environment Chapter 2 Basic Cost Management Concepts and Accounting for Mass Customization Operations Chapter 3 Product Costing and Cost Accumulation in a Batch Production Environment Chapter 3 Appendix Activity-Based Costing: An Introduction Chapter 4 Process Costing and Hybrid Product-Costing Systems Chapter 5 Activity-Based Costing and Management Chapter 5 Appendix Just-in-Time Inventory and Production Management Chapter 6 Activity Analysis, Cost Behavior, and Cost Estimation Chapter 6 Appendix Least-Squares Regression Using Microsoft Excel Chapter 7 Cost-Volume-Profit Analysis Chapter 7 Appendix Effect of Income Taxes Chapter 8 Variable Costing and the Costs of Quality and Sustainability Chapter 9 Financial Planning and Analysis: The Master Budget Chapter 10 Standard Costing and Analysis of Direct Costs Chapter 10 Appendix Use of Standard Costs for Product Costing Chapter 11 Flexible Budgeting and Analysis of Overhead Costs Chapter 11 Appendix A Standard Costs and Product Costing Chapter 11 Appendix B Sales Variances Chapter 12 Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard Chapter 13 Investment Centers and Transfer Pricing Chapter 14 Decision Making: Relevant Costs and Benefits Chapter 14 Appendix Linear Programming Chapter 15 Target Costing and Cost Analysis for Pricing Decisions Chapter 16 Capital Expenditure Decisions Chapter 16 Appendix A Future Value and Present Value Tables Chapter 16 Appendix B Impact of Inflation Chapter 17 Allocation of Support Activity Costs and Joint Costs Chapter 17 Appendix Reciprocal-Services Method Appendix I The Sarbanes-Oxley Act, Internal Controls, and Management Accounting Appendix II Compound Interest and the Concept of Present Value Appendix III Inventory Management

About the Author

Ronald W. Hilton is a Professor of Accounting at Cornell University. With bachelor's and master's degrees in accounting from The Pennsylvania State University, he received his Ph.D. from The Ohio State University.

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