Management Accounting Concepts and Techniques

Dennis Caplan, University at Albany (State University of New York)

dcaplan@uamail.albany.edu

Table of Contents

Chapter		End-of-Chapter Materials
	Part 1: Introduction
1	Management accounting defined, described, and compared to financial accounting
2	Relevant concepts from management and operations management, and a brief history of management accounting
3 4 5 6 7	Part 2: Microeconomic foundations of management accounting Relevant cost analysis Cost behavior Cost-volume-profit Flexible budgeting Cost variances for direct materials and labor	Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7
8 9 10 11 12 13	Part 3: Product costing and cost allocations Product costing Normal costing Standard costing Activity-based costing Allocation of service department costs The role of cost in setting prices	Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Chapter 13
14 15 16 17 18	Part 4: Determining the cost of inventory Work-in-process Alternative inventory valuation methods Fixed manufacturing overhead Cost variances for variable and fixed overhead Joint products	Chapter 14 Chapter 15 Chapter 16 Chapter 17 Chapter 18
19 20 21 22 23 24	Part 5: Planning tools and performance measures for projects and divisions Capital budgeting Operating budgets Budgetary incentive schemes Divisional performance measures Transfer pricing Corporate social responsibility	Chapter 19 Chapter 20 Chapter 21 Chapter 22 Chapter 23 Chapter 24
	Five-page summary of key concepts
	Glossary

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Copyright 2006. Most recent update: July 2019.

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