Managerial Accounting Ninth Edition
Buku ini adalah buku edisi Sembilan yang diterbitkan tahun 2011 oleh South-Western, Cengage Learning.
Judul: Managerial Accounting Ninth Edition
Oleh: Susan V. Crosson, M.S. Accounting, C.P.A, et al.
Penerbit: South-Western, Cengage Learning
Tahun: 2011
Jumlah Halaman: 647 hal.
Editor:
Susan V. Crosson, M.S. Accounting, C.P.A
Santa Fe College
Belverd E. Needles, Jr., Ph.D., C.P.A., C.M.A.
DePaul University
Lingkup Pembahasan:
Buku edisi ini didasarkan pada pemahaman tentang alam, budaya, dan motivasi mahasiswa saat ini dan ekstensif umpan balik dari banyak instruktur yang menggunakan buku kami. Perubahan substansial ini
memenuhi kebutuhan siswa tersebut, yang tidak hanya menghadapi dunia bisnis yang semakin
rumit oleh isu-isu etika, globalisasi, dan teknologi tetapi yang juga memiliki tuntutan lebih. Untuk membantu mereka guna memenuhi tantangan, penulis hati-hati menunjukkan kepada mereka bagaimana pengaruh transaksi bisnis, yang merupakan hasil keputusan bisnis, dicatat dengan cara yang akan tercermin pada pernyataan keuangan. Instruktur akan menemukan bahwa membangun teks yang historis yang kuat analisis transaksi pedagogi, penulis telah memperkuat dan link ke siklus akuntansi.
Buku ini terdiri atas 14 Bab. Seluruh Bab sudah diresi. Berikut ini adalah perubahan pada masing-masing Bab.
Bab 1 Perubahan Lingkungan Bisnis: Perspektif A Manajer
• Diperbarui definisi akuntansi manajemen di LO1
• Lean produksi diperkenalkan sebagai istilah kunci dalam LO3
• Bagian atas manajemen mutu total dan manajemen berbasis aktivitas di LO3
• Diperbarui Fokus pada kotak Praktek Bisnis tentang bagaimana untuk peringatan pada penipuan
Bab 2 Biaya Konsep dan Alokasi Biaya
• Perusahaan Baru (Hershey) yang digunakan sebagai contoh di Point Keputusan
• Diskusi biaya di LO2 di edisi sebelumnya tergabung dalam LO1
• Pengantar metode pengukuran biaya produk ditambahkan dan bagian atas layanan komputasi unit biaya
dipersingkat di LO4 baru
• LO7 dan LO8 di edisi sebelumnya (ABC tradisional dan pendekatan untuk mengalokasikan
overhead) efisien dan tergabung dalam LO5 baru
Bab 3 Costing Sistem: Job Order Costing
• Bab 3 di edisi sebelumnya dipisahkan menjadi dua bab, dengan baru Bab 3 berfokus pada job
order costing dan Bab baru 4 berfokus pada proses penetapan biaya
• Operasi sistem biaya diperkenalkan sebagai konsep kunci
• Diskusi job order kartu biaya produsen, perhitungan unit cost, dan job order costing dalam
organisasi jasa termasuk dalam LO4 baru
Bab 4 Costing Sistem: Proses Costing
• Bab Baru (bagian dari Bab 3 di edisi sebelumnya)
Bab 5 Sistem Nilai Berbasis: ABM dan Miring
• Bab direvisi untuk menekankan sistem berbasis nilai
• LO1, LO2, dan LO3 dalam edisi terakhir direvisi dan dimasukkan di LO1 baru
• daftar baru kerugian dari kegiatan berbasis biaya di LO2
• Fokus baru pada operasi ramping di LO3 dan bagian tentang akuntansi untuk produk
biaya tambahan
Bab 6 Analisis Biaya Perilaku
• Perusahaan Baru (Flickr) digunakan sebagai contoh di Point Keputusan
• Bagian pada variabel, tetap, dan biaya campuran, yang berada di LO2 dalam edisi terakhir,
sekarang termasuk dalam LO1
• Konsep biaya langkah diperkenalkan dalam diskusi biaya tetap di LO1
• Metode yang digunakan untuk memisahkan komponen-komponen biaya campuran dan
Kontribusi laporan laba rugi marjin sekarang berfokus pada LO2
• Material di LO4 diformat ulang untuk menjelaskan konsep
Bab 7 Proses Penganggaran
• Perusahaan Baru (Framerica Corporation) yang digunakan sebagai contoh dalam Putusan
titik
• LO1 reorganisasi, direvisi, dan memperpendek
• Bagian keunggulan anggaran dan anggaran tiga kunci baru istilah-statis, anggaran yang
berkelanjutan, dan berbasis nol anggaran ditambahkan ke LO1
Bab 8 Manajemen Kinerja dan Evaluasi
• LO1 dan LO2 dalam edisi terakhir gabungan dan direvisi
Bab 9 Kalkulasi Biaya Standar dan Analisis Variansi
• Perusahaan Baru (iRobot Corporation) yang digunakan sebagai contoh di Point Keputusan
• LO1 dan LO2 dalam edisi terakhir gabungan dan direvisi
• New Focus pada kotak Praktek Bisnis berjudul "Apa yang Anda Dapatkan Ketika Anda
Menyeberangi Vacuum Cleaner dengan Permainan Konsol? "
Bab 10 Short-Run Analisis Keputusan
• Bab direvisi untuk fokus pada penggunaan analisis inkremental dalam membuat shortrun
keputusan; analisis investasi modal dan nilai waktu dari uang sekarang tertutup dalam Bab 11
Bab 11 Analisis Investasi Modal
• Bab Baru
Bab 12 Keputusan Harga, Termasuk Sasaran Costing dan transfer harga
• LO1 direorganisasi dan dipersingkat
• Diperbarui Fokus pada kotak Praktek Bisnis di Internet penipuan
• Diskusi langkah diikuti marjin harga kotor dan laba atas aset harga di LO3 diformat ulang untuk
kejelasan lebih besar
• Diskusi perbedaan antara harga berbasis biaya dan target costing di LO4 direvisi dan dibuat lebih
ringkas
• Bagian pada pengembangan harga transfer LO5 direvisi
Bab 13 Manajemen Mutu dan Pengukuran
• Di LO2, rumus untuk menghitung waktu siklus pengiriman ditambahkan dan ditampilkan;
rumus untuk menghitung buang waktu juga ditampilkan
• Di LO4, pembahasan tujuan kualitas Sigma Six Motorola direvisi, dengan kerugian dicatat
Bab 14 Analisis Keuangan Kinerja
• Bagian pada proses manajemen di LO1 direvisi untuk meningkatkan fokus pada tujuan
manajemen
• Revisi Fokus pada kotak Praktek Bisnis pro forma laba
• Dalam LO3, cakupan dua tahun dari analisis rasio komprehensif diperpanjang untuk tiga tahun
• Revisi Fokus pada kotak Praktek Bisnis pengukuran kinerja dan kompensasi manajemen
Daftar Isi:
CHAPTER 1 The Changing Business Environment: A Manager’s Perspective 2
DECISION POINT _ A MANAGER’S FOCUS WAL-MART STORES, INC. 3
The Role of Management Accounting 4
Management Accounting and Financial Accounting: A Comparison 4
Management Accounting and the Management Process 5
Value Chain Analysis 11
Primary Processes and Support Services 12
Advantages of Value Chain Analysis 13
Managers and Value Chain Analysis 13
Continuous Improvement 15
Management Tools for Continuous Improvement 16
Achieving Continuous Improvement 17
Performance Measures: A Key to Achieving Organizational Objectives 19
Using Performance Measures in the Management Process 19
The Balanced Scorecard 20
Benchmarking 22
Standards of Ethical Conduct 22
A LOOK BACK AT _ WAL-MART STORES, INC. 25
STOP & REVIEW 27
CHAPTER ASSIGNMENTS 29
CHAPTER 2 Cost Concepts and Cost Allocation 44
DECISION POINT _ A MANAGER’S FOCUS THE HERSHEY COMPANY 45
Cost Information 46
Managers’ Use of Cost Information 46
Cost Information and Organizations 46
Cost Classifications and Their Uses 46
Cost Traceability 47
Cost Behavior 48
Value-Adding Versus Nonvalue-Adding Costs 48
Cost Classifications for Financial Reporting 48
Financial Statements and the Reporting of Costs 50
Income Statement and Accounting for Inventories 50
Statement of Cost of Goods Manufactured 51
Cost of Goods Sold and a Manufacturer’s Income Statement 53
Inventory Accounts in Manufacturing Organizations 54
Document Flows and Cost Flows Through the Inventory Accounts 54
The Manufacturing Cost Flow 56
Elements of Product Costs 58
Prime Costs and Conversion Costs 59
Computing Product Unit Cost 59
Product Cost Measurement Methods 60
Computing Service Unit Cost 62
Cost Allocation 63
Allocating the Costs of Overhead 63
Allocating Overhead: The Traditional Approach 65
Allocating Overhead: The ABC Approach 67
A LOOK BACK AT _ THE HERSHEY COMPANY 69
STOP & REVIEW 71
CHAPTER ASSIGNMENTS 74
CHAPTER 3 Costing Systems: Job Order Costing 90
DECISION POINT _ A MANAGER’S FOCUS COLD STONE CREAMERY, INC. 91
Product Unit Cost Information and the Management Process 92
Planning 92
Performing 92
Evaluating 92
Communicating 92
Product Costing Systems 93
Job Order Costing in a Manufacturing Company 95
Materials 96
Labor 98
Overhead 98
Completed Units 99
Sold Units 99
Reconciliation of Overhead Costs 100
A Job Order Cost Card and the Computation of Unit Cost 101
A Manufacturer’s Job Order Cost Card and the
Computation of Unit Cost 101
Job Order Costing in a Service Organization 102
A LOOK BACK AT _ COLD STONE CREAMERY, INC. 105
STOP & REVIEW 107
CHAPTER ASSIGNMENTS 109
CHAPTER 4 Costing Systems: Process Costing 128
DECISION POINT _ A MANAGER’S FOCUS DEAN FOODS 129
The Process Costing System 130
Patterns of Product Flows and Cost Flow Methods 131
Cost Flows Through the Work in Process Inventory Accounts 132
Computing Equivalent Production 133
Equivalent Production for Direct Materials 134
Equivalent Production for Conversion Costs 135
Summary of Equivalent Production 135
Preparing a Process Cost Report Using the FIFO Costing Method 136
Accounting for Units 136
Accounting for Costs 139
Assigning Costs 139
Process Costing for Two or More Production Departments 141
Preparing a Process Cost Report Using the Average Costing Method 143
Accounting for Units 143
Accounting for Costs 145
Assigning Costs 145
A LOOK BACK AT _ DEAN FOODS 148
STOP & REVIEW 151
CHAPTER ASSIGNMENTS 153
CHAPTER 5 Value-Based Systems: ABM and Lean 166
DECISION POINT _ A MANAGER’S FOCUS LA-Z-BOY, INC. 167
Value-Based Systems and Management 168
Value Chains and Supply Chains 169
Process Value Analysis 170
Value-Adding and Non-Value-Adding Activities 171
Value-Based Systems 171
Activity-Based Management 171
Managing Lean Operations 172
Activity-Based Costing 172
The Cost Hierarchy and the Bill of Activities 173
The New Operating Environment and Lean Operations 176
Just-in-Time (JIT) 176
Continuous Improvement of the Work Environment 178
Accounting for Product Costs in a JIT Operating Environment 178
Backflush Costing 180
Comparison of ABM and Lean 184
A LOOK BACK AT _ LA-Z-BOY, INC. 185
STOP & REVIEW 188
CHAPTER ASSIGNMENTS 190
CHAPTER 6 Cost Behavior Analysis 206
DECISION POINT _ A MANAGER’S FOCUS FLICKR 207
Cost Behavior and Management 208
The Behavior of Costs 208
Mixed Costs and the Contribution Margin Income Statement 214
The Engineering Method 214
The Scatter Diagram Method 214
The High-Low Method 215
Statistical Methods 217
Contribution Margin Income Statements 217
Cost-Volume-Profit Analysis 218
Breakeven Analysis 220
Using an Equation to Determine the Breakeven Point 221
The Breakeven Point for Multiple Products 222
Using C-V-P Analysis to Plan Future Sales, Costs, and Profits 225
Applying C-V-P to Target Profits 225
A LOOK BACK AT _ FLICKR 228
STOP & REVIEW 231
CHAPTER ASSIGNMENTS 233
CHAPTER 7 The Budgeting Process 248
DECISION POINT _ A MANAGER’S FOCUS FRAMERICA CORPORATION 249
The Budgeting Process 250
Advantages of Budgeting 250
Budgeting and Goals 251
Budgeting Basics 251
The Master Budget 253
Preparation of a Master Budget 253
Budget Procedures 256
Operating Budgets 257
The Sales Budget 257
The Production Budget 258
The Direct Materials Purchases Budget 259
The Direct Labor Budget 261
The Overhead Budget 261
The Selling and Administrative Expense Budget 262
The Cost of Goods Manufactured Budget 263
Financial Budgets 265
The Budgeted Income Statement 265
The Capital Expenditures Budget 266
The Cash Budget 266
The Budgeted Balance Sheet 269
A LOOK BACK AT _ FRAMERICA CORPORATION 271
STOP & REVIEW 274
CHAPTER ASSIGNMENTS 276
CHAPTER 8 Performance Management and Evaluation 300
DECISION POINT _ A MANAGER’S FOCUS VAIL RESORTS 301
Performance Measurement 302
What to Measure, How to Measure 302
Other Measurement Issues 302
Organizational Goals and the Balanced Scorecard 303
The Balanced Scorecard and Management 303
Responsibility Accounting 305
Types of Responsibility Centers 306
Organizational Structure and Performance Management 308
Performance Evaluation of Cost Centers and Profit Centers 310
Evaluating Cost Center Performance Using Flexible Budgeting 310
Evaluating Profit Center Performance Using Variable Costing 311
Performance Evaluation of Investment Centers 313
Return on Investment 313
Residual Income 315
Economic Value Added 316
The Importance of Multiple Performance Measures 318
Performance Incentives and Goals 319
Linking Goals, Performance Objectives, Measures, and Performance Targets 319
Performance-Based Pay 320
The Coordination of Goals 320
A LOOK BACK AT _ VAIL RESORTS 323
STOP & REVIEW 326
CHAPTER ASSIGNMENTS 328
CHAPTER 9 Standard Costing and Variance Analysis 344
DECISION POINT _ A MANAGER’S FOCUS iROBOT CORPORATION 345
Standard Costing 346
Standard Costs and Managers 346
Computing Standard Costs 347
Standard Direct Materials Cost 347
Standard Direct Labor Cost 347
Standard Overhead Cost 348
Total Standard Unit Cost 349
Variance Analysis 350
The Role of Flexible Budgets in Variance Analysis 350
Using Variance Analysis to Control Costs 352
Computing and Analyzing Direct Materials Variances 355
Computing Direct Materials Variances 355
Analyzing and Correcting Direct Materials Variances 357
Computing and Analyzing Direct Labor Variances 358
Computing Direct Labor Variances 358
Analyzing and Correcting Direct Labor Variances 360
Computing and Analyzing Overhead Variances 361
Using a Flexible Budget to Analyze Overhead Variances 361
Computing Overhead Variances 362
Analyzing and Correcting Overhead Variances 367
Using Cost Variances to Evaluate Managers’ Performance 369
A LOOK BACK AT _ iROBOT CORPORATION 371
STOP & REVIEW 376
CHAPTER ASSIGNMENTS 378
CHAPTER 10 Short-Run Decision Analysis 392
DECISION POINT _ A MANAGER’S FOCUS BANK OF AMERICA 393
Short-Run Decision Analysis and the Management Process 394
Incremental Analysis for Short-Run Decisions 394
Incremental Analysis for Outsourcing Decisions 397
Incremental Analysis for Special Order Decisions 399
Incremental Analysis for Segment Profitability Decisions 402
Incremental Analysis for Sales Mix Decisions 404
Incremental Analysis for Sell or Process- Further Decisions 407
A LOOK BACK AT _ BANK OF AMERICA 410
STOP & REVIEW 413
CHAPTER ASSIGNMENTS 415
CHAPTER 11 Capital Investment Analysis 432
DECISION POINT _ A MANAGER’S FOCUS AIR PRODUCTS AND CHEMICALS INC. 433
The Capital Investment Process 434
Capital Investment Analysis 434
Capital Investment Analysis in the Management Process 435
The Minimum Rate of Return on Investment 437
Cost of Capital 437
Other Measures for Determining Minimum Rate of Return 438
Ranking Capital Investment Proposals 438
Measures Used in Capital Investment Analysis 439
Expected Benefits from a Capital Investment 439
Equal Versus Unequal Cash Flows 440
Carrying Value of Assets 440
Depreciation Expense and Income Taxes 440
Disposal or Residual Values 441
The Time Value of Money 442
Interest 442
Present Value 443
Present Value of a Single Sum Due in the Future 444
Present Value of an Ordinary Annuity 444
The Net Present Value Method 446
Advantages of the Net Present Value Method 446
The Net Present Value Method Illustrated 446
Other Methods of Capital Investment Analysis 449
The Payback Period Method 449
The Accounting Rate-of-Return Method 450
A LOOK BACK AT _ AIR PRODUCTS AND CHEMICALS INC. 452
STOP & REVIEW 454
CHAPTER ASSIGNMENTS 456
CHAPTER 12 Pricing Decisions, Including Target Costing and Transfer Pricing 470
DECISION POINT _ A MANAGER’S FOCUS LAB 126 471
The Pricing Decision and the Manager 472
Pricing Policies 472
Pricing Policy Objectives 472
Pricing and the Management Process 473
External and Internal Pricing Factors 473
Economic Pricing Concepts 475
Total Revenue and Total Cost Curves 475
Marginal Revenue and Marginal Cost Curves 477
Auction-Based Pricing 477
Cost-Based Pricing Methods 478
Gross Margin Pricing 479
Return on Assets Pricing 480
Summary of Cost-Based Pricing Methods 481
Pricing Services 482
Factors Affecting Cost-Based Pricing Methods 483
Pricing Based on Target Costing 485
Differences Between Cost-Based Pricing and Target Costing 485
Target Costing Analysis in an Activity-Based Management Environment 487
Pricing for Internal Providers of Goods and Services 489
Transfer Pricing 489
Developing a Transfer Price 490
Other Transfer Price Issues 491
Using Transfer Prices to Measure Performance 491
A LOOK BACK AT _ LAB 126 493
STOP & REVIEW 496
CHAPTER ASSIGNMENTS 498
CHAPTER 13 Quality Management and Measurement 516
DECISION POINT _ A MANAGER’S FOCUS AMAZON .COM 517
The Role of Management Information Systems in Quality Management 518
Enterprise Resource Planning Systems 518
Managers’ Use of MIS 518
Financial and Nonfinancial Measures of Quality 520
Financial Measures of Quality 520
Nonfinancial Measures of Quality 521
Measuring Service Quality 525
Measuring Quality: An Illustration 526
Evaluating the Costs of Quality 526
Evaluating Nonfinancial Measures of Quality 529
The Evolving Concept of Quality 530
Recognition of Quality 532
A LOOK BACK AT _ AMAZON.COM 534
STOP & REVIEW 536
CHAPTER ASSIGNMENTS 538
CHAPTER 14 Financial Analysis of Performance 554
DECISION POINT _ A MANAGER’S FOCUS STARBUCKS CORPORATION 555
Foundations of Financial Performance Measurement 556
Financial Performance Measurement: Management’s
Objectives 556
Financial Performance Measurement: Creditors’ and Investors’ Objectives 556
Standards of Comparison 557
Sources of Information 559
Executive Compensation 561
Tools and Techniques of Financial Analysis 563
Horizontal Analysis 563
Trend Analysis 566
Vertical Analysis 567
Ratio Analysis 569
Comprehensive Illustration of Ratio Analysis 571
Evaluating Liquidity 571
Evaluating Profitability 573
Evaluating Long-Term Solvency 574
Evaluating the Adequacy of Cash Flows 575
Evaluating Market Strength 577
A LOOK BACK AT _ STARBUCKS CORPORATION 578
STOP & REVIEW 583
CHAPTER ASSIGNMENTS 585
APPENDIX A Present Value Tables 604
Endnotes 608
Company Index 610
Subject Index 612
Berminat?
Email: zanetapm@gmail.com
Well managing accounts is really not easy task. I have learnt how to manage business accounts from Aloke Ghosh. I am running my own business and I am managing my finances myself.
ReplyDelete