Managerial and Cost Accounting

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1、ManagerialandCostAccountingLarryM.Walther;ChristopherJ.SkousenDownloadfreebooksatManagerialandCostAccounting©2009LarryM.Walther,undernonexclusivelicensetoChristopherJ.Skousen&VentusPublishingApS.Allmaterialinthispublicationiscopyrighted,andtheexclusivepropertyofLarryM.Walthero

2、rhislicensors(allrightsreserved).ISBN978-87-7681-491-52DownloadfreeeBooksatbookboon.comManagerialandCostAccountingContentsContentsPart1.IntroductiontoManagerialAccounting91.ManagerialAccounting101.1ProfessionalCertificationsinManagementAccounting102.Planning,Directing,andContro

3、lling112.1DecisionMaking112.2Planning122.3Strategy132.4Positioning142.5Budgets162.6Directing162.6.1Costing172.6.2Production192.6.3Analysis212.7Controlling222.7.1Monitor222.7.2Scorecard360°233.CostComponentsthinking.264.ProductVersusPeriodCosts284.1PeriodCosts28360°thinking.360

4、°thinking.Discoverthetruthatwww.deloitte.ca/careersDiscoverthetruthatwww.deloitte.ca/careers©Deloitte&ToucheLLPandaffiliatedentities.Discoverthetruthatwww.deloitte.ca/careers©Deloitte&ToucheLLPandaffiliatedentities.©Deloitte&ToucheLLPandaffiliatedentities.3Discoverthetruthatww

5、w.deloitte.ca/careersClickontheadtoreadmoreDownloadfreeeBooksatbookboon.com©Deloitte&ToucheLLPandaffiliatedentities.ManagerialandCostAccountingContents5.FinancialStatementIssuesthatareUniquetoManufacturers295.1ScheduleofRawMaterials295.2ScheduleofWorkinProcess305.3ScheduleofCo

6、stofGoodsManufactured315.4ScheduleofCostofGoodsSold315.5TheIncomeStatement325.6ReviewingCostofFlowConceptsforaManufacturer325.7CriticalThinkingAboutCostFlow34Part2.Cost-Volume-ProfitandBusinessScalability366.CostBehavior376.1TheNatureofCosts376.2VariableCosts376.3FixedCosts386.

7、4BusinessImplicationsoftheFixedCostStructure406.5EconomiesofScale406.6DialinginYourBusinessModel427.CostBehaviorAnalysis447.1MixedCosts447.2High-LowMethod457.3MethodofLeastSquares467.4Recap49IncreaseyourimpactwithMSMExecutiveEducationForalmost60yearsMaastrichtSchoolofManagemen

8、thasbeenenhancingthemanagementcapacityofprofessionalsandorgan