Managerial Accounting Twelfth Edition
Buku Ini adalah buku diterbitkan tahun 2008 oleh McGraw-Hill Company Inc. adalah buku edisi Duabelas.
Judul: Managerial Accounting Twelfth Edition
Oleh: Ray H. Garrison, D.B.A., CPA, et al
Penerbit: McGraw-Hill Company, Inc.
Tahun: 2008
Jumlah Halaman: 818 hal.
Penulis:
Ray H. Garrison adalah profesor emeritus akuntansi di Universitas Brigham Young, Provo, Utah. Dia
menerima gelar BS dan MS derajat dari Brigham Young University dan gelar DBA nya dari Indiana University. Sebagai akuntan publik bersertifikat, Profesor Garrison telah terlibat dalam manajemen pekerjaan konsultasi dengan baik nasional dan perusahaan akuntansi daerah. Dia telah menerbitkan artikel di Akuntansi Review, Akuntansi Manajemen, dan jurnal profesional lainnya. Inovasi dalam kelas telah menerima Profesor Garrison menerima penghargaan Karl G. Maeser Distinguished Teaching Award dari Universitas Brigham Young.
Eric W. Noreen adalah seorang akademisi kelas dunia yang telah mengadakan komitmen di lembaga di Amerika Serikat, Eropa, dan Asia. Dia adalah profesor emeritus akuntansi di University of Washington.
Ia menerima gelar BA dari University of Washington dan MBA dan PhD derajat dari Stanford University. Sebuah Bersertifikat Manajemen Akuntan, ia dianugerahi Certificate of Kinerja dibedakan oleh Institut Akuntan Manajemen. Profesor Noreen menjabat sebagai associate editor dari The Accounting Review dan Jurnal Akuntansi dan Ekonomi. Dia memiliki banyak artikel di bidang akademik jurnal termasuk: Journal of Riset Akuntansi; Review Akuntansi; Jurnal Akuntansi dan Ekonomi; Horizons Akuntansi; akuntansi,
Organisasi dan Masyarakat; Penelitian Akuntansi kontemporer; Journal of Manajemen Penelitian Akuntansi; dan Review Studi Akuntansi. Profesor Noreen telah memenangkan sejumlah penghargaan dari siswa untuk mengajar.
Peter C. Brewer adalah seorang profesor di Departemen Akuntansi di Miami University, Oxford,
Ohio. Beliau meraih gelar BS di bidang akuntansi dari Penn State University, gelar MS dalam akuntansi dari Universitas Virginia, dan PhD dari University of Tennessee. Dia telah menerbitkan 30 artikel dalam berbagai jurnal termasuk: Management Accounting Research, the Journal of Information
Systems, Cost Management, Strategic Finance, the Journal of Accountancy, Issues in Accounting Education, dan the Journal of Business Logistics.
Profesor Brewer adalah anggota dewan redaksi Issues in Accounting Education and the Journal of Accounting Education. Artikelnya “Putting Strategy into the Balanced Scorecard” memenangkan International Federation of Accountants 2003. Artikel kompetisi Merit dan artikel-artikelnya “Using Six Sigma to Improve the Finance Function” dan “Lean Accounting: What’s It All About?” dianugerahi
Institute of Management Akuntan Lybrand Emas dan Medali Perak pada tahun 2005 dan 2006. Dia telah menerima Richard T. Farmer School of Business Miami University Pengajaran Excellence Award dan telah diakui pada dua kesempatan oleh Miami Universitas Pemerintah Associated Mahasiswa untuk "membuat komitmen yang luar biasa bagi mahasiswa dan pengembangan pendidikan mereka. "Dia adalah seorang pemikir terkemuka inovasi kurikulum akuntansi manajemen dan merupakan presenter yang sering dipanggil di berbagai konferensi profesional dan akademik.
Sebelum bergabung dengan fakultas di Universitas Miami, Profesor Brewer dipekerjakan sebagai auditor untuk Touche Ross di kantor Perusahaan Philadelphia. Dia juga bekerja sebagai manajer audit internal untuk Dewan Pensiun Gereja Presbyterian (USA.). Dia sering bekerja sama dengan perusahaan seperti Harris Corporation, Ghent Manufacturing, Cintas, Ethicon Endo-Bedah, Schneider Electric, Lenscrafters,
dan Fidelity Investments dalam kapasitas menulis konsultasi atau kasus.
Lingkup Pembahasan:
Buku ini terdiri atas 16 Bab. Bab Satu Akuntansi Manajerial dan Lingkungan Bisnis, Bab Dua Biaya Syarat, Konsep, dan Klasifikasi, Bab Tiga Desain Sistem: Job-Order Costing, Bab Empat Desain Sistem: Proses Biaya, Bab Lima Perilaku Biaya: Analisis dan Penggunaan, Bab Enam Hubungan Biaya-Volume-Laba, Bab Tujuh Variabel Costing: Sebuah Alat untuk Manajemen, Bab Delapan Activity-Based Costing: Alat untuk Membantu Pengambilan Keputusan, Bab Sembilan Perencanaan Laba, Bab Sepuluh Standar Biaya dan Balanced Scorecard , Bab Sebelas Fleksibel Anggaran dan Analisis Overhead, Bab Dua Belas Segmen Pelaporan dan Desentralisasi, Bab Tiga Belas Biaya Relevan untuk Pengambilan Keputusan, Bab Empat Belas Penganggaran Modal Keputusan, Bab Lima belas "Bagaimana dan Apakah saya Melakukan?" Laporan Arus Kas, dan Bab Enam Belas "Bagaimana dan Apakah saya Melakukan?" Analisis Laporan Keuangan.
Daftar Isi:
Chapter 1 Managerial Accounting and the Business Environment 1
Globalization 2
Strategy 4
The Work of Management and the Need for Managerial Accounting Information 5
Comparison of Financial and Managerial Accounting 7
Organizational Structure 10
Process Management 12
Technology in Business 17
The Importance of Ethics in Business 19
Corporate Governance 25
Enterprise Risk Management 27
Identifying and Controlling Business Risks 27
The Certifi ed Management Accountant (CMA) 28
Chapter 2 Cost Terms, Concepts, and Classifications 38
General Cost Classifi cations 39
Manufacturing Costs 39
Product Costs versus Period Costs 41
Cost Classifi cations on Financial Statements 45
Product Cost Flows 49
Cost Classifi cations for Predicting Cost Behavior 51
Objects 55
Cost Classifi cations for Decision Making 56
Appendix 2A: Further Classifi cation of Labor Costs 63
Appendix 2B: Cost of Quality 64
Chapter 3 Systems Design: Job-Order Costing 91
Process and Job-Order Costing 92
Job-Order Costing—An Overview 93
Job-Order Costing—The Flow of Costs 101
Problems of Overhead Application 112
Job-Order Costing in Service Companies 116
Use of Information Technology 116
Appendix 3A: The Predetermined Overhead Rate and Capacity 122
Chapter 4 Systems Design: Process Costing 149
Comparison of Job-Order and Process Costing 150
Cost Flows in Process Costing 151
Equivalent Units of Production 154
Weighted-Average Method 156
Compute and Apply Costs 158
Operation Costing 160
Appendix 4A: FIFO Method 163
Appendix 4B: Service Department Allocations 168
Chapter 5 Cost Behavior: Analysis and Use 187
Types of Cost Behavior Patterns 188
The Analysis of Mixed Costs 201
The Contribution Format Income Statement 210
Appendix 5A: Least-Squares Regression Using Microsoft ® Excel 214
Chapter 6 Cost-Volume-Profit Relationships 232
The Basics of Cost-Volume-Profi t (CVP) Analysis 233
Break-Even Analysis 243
CVP Considerations in Choosing a Cost Structure 247
Structuring Sales Commissions 250
Sales Mix 251
Assumptions of CVP Analysis 254
Chapter 7 Variable Costing: A Tool for Management 275
Overview of Absorption and Variable Costing 276
Income Comparison of Absorption and Variable Costing 278
Extended Comparison of Income Data 280
Effect of Changes in Production on Net Operating Income 284
Choosing a Costing Method 288
Chapter 8 Activity-Based Costing: A Tool to Aid Decision Making 309
Activity-Based Costing: An Overview 310
How Costs Are Treated under Activity-Based Costing 311
Designing an Activity-Based Costing (ABC) System 313
Step 1: Defi ne Activities, Activity Cost Pools, and Activity Measures 316
The Mechanics of Activity-Based Costing 318
Step 2: Assign Overhead Costs to Activity Cost Pools 318
Step 3: Calculate Activity Rates 321
Step 4: Assign Overhead Costs to Cost Objects 322
Step 5: Prepare Management Reports 324
Comparison of Traditional and ABC Product Costs 327
Product Margins Computed Using the Traditional Cost System 328
The Differences between ABC and Traditional Product Costs 329
Targeting Process Improvements 332
Activity-Based Costing and External Reports 333
The Limitations of Activity-Based Costing 334
Appendix 8A: ABC Action Analysis 338
Appendix 8B: Using a Modifi ed Form of Activity-Based
Costing to Determine Product Costs for External Reports 347
Chapter 9 Profi t Planning 371
The Basic Framework of Budgeting 372
Preparing the Master Budget 379
Chapter 10 Standard Costs and the Balanced Scorecard 417
Standard Costs—Management by Exception 419
Setting Standard Costs 421
A General Model for Variance Analysis 424
Using Standard Costs—Direct Materials Variances 426
Using Standard Costs—Direct Labor Variances 430
Using Standard Costs—Variable Manufacturing
Overhead Variances 433
Variance Analysis and Management by Exception 435
International Uses of Standard Costs 436
Evaluation of Controls Based on Standard Costs 437
Balanced Scorecard 438
Appendix 10A: Journal Entries to Record Variances 452
Chapter 11 Flexible Budgets and Overhead Analysis 474
Flexible Budgets 475
Variable Overhead Variances—A Closer Look 481
Overhead Rates and Fixed Overhead Analysis 485
Chapter 12 Segment Reporting and Decentralization 515
Decentralization in Organizations 516
Responsibility Accounting 517
An Organizational View of Responsibility Centers 518
Decentralization and Segment Reporting 519
Hindrances to Proper Cost Assignment 528
Evaluating Investment Center Performance—Return on Investment 530
Residual Income 537
Appendix 12A: Transfer Pricing 543
Appendix 12B: Service Department Charges 550
Chapter 13 Relevant Costs for Decision Making 577
Cost Concepts for Decision Making 578
Adding and Dropping Product Lines and Other Segments 585
The Make or Buy Decision 588
Opportunity Cost 591
Special Orders 592
Utilization of a Constrained Resource 594
Joint Product Costs and the Contribution Approach 597
Activity-Based Costing and Relevant Costs 601
Chapter 14 Capital Budgeting Decisions 625
Capital Budgeting—Planning Investments 626
Discounted Cash Flows—The Net Present Value Method 627
Discounted Cash Flows—The Internal Rate of Return Method 633
Expanding the Net Present Value Method 635
Uncertain Cash Flows 639
Preference Decisions—The Ranking of Investment Projects 641
Other Approaches to Capital Budgeting Decisions 642
Postaudit of Investment Projects 648
Appendix 14A: The Concept of Present Value 653
Appendix 14B: Present Value Tables 657
Appendix 14C: Income Taxes in Capital Budgeting Decisions 659
Chapter 15 “How Well Am I Doing?” Statement of Cash Flows 682
The Basic Approach to a Statement of Cash Flows 684
An Example of a Simplifi ed Statement of Cash Flows 686
Organization of the Full-Fledged Statement of Cash Flows 689
Other Issues in Preparing the Statement of Cash Flows 691
An Example of a Full-Fledged Statement of Cash Flows 692
Appendix 15A: The Direct Method of Determining the Net Cash Provided by Operating Activities 703
Chapter 16 “How Well Am I Doing?” Financial Statement Analysis 716
Limitations of Financial Statement Analysis 717
Statement in Comparative and Common-Size Form 718
Ratio Analysis—The Common Stockholder 723
Ratio Analysis—The Short-Term Creditor 728
Ratio Analysis—The Long-Term Creditor 731
Summary of Ratios and Sources of Comparative Ratio Data 732
Appendix A Pricing Products and Services 753
Introduction 754
The Economists’ Approach to Pricing 754
The Absorption Costing Approach to Cost-Plus Pricing 758
Target Costing 761
Reasons for Using Target Costing 761
An Example of Target Costing 762
Summary 762
Glossary 763
Questions 763
Exercises 763
Problems 764
Appendix B Profi tability Analysis 769
Introduction 770
Absolute Profitability 770
Relative Profi tability 771
Volume Trade-Off Decisions 773
Managerial Implications 774
Cases 781
Credits 782
Index 783
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