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

 

 

 

Return to IntroToCost Homepage

 

 

Copyright 2006. Most recent update: November 2010.

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