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|z 9781260566390
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|a 658.15110000000004
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|a HILTON.
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|a ISE EBook Online Access for Managerial Accounting.
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|a 12th ed.
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| 264 |
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|a :
|b McGraw-Hill US Higher Ed ISE,
|c 2020.
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| 264 |
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|c ©2020.
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| 300 |
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|a 1 online resource (1620 pages)
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
|2 rdacarrier
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|a Cover -- Title -- Copyright -- Dedication -- Preface -- Connect -- Acknowledgments -- Brief Contents -- Contents -- Managerial Accounting -- 1 The Crucial Role of Managerial Accounting in a Dynamic Business Environment -- Managerial Accounting: A Business Partnership with Management -- Managing Resources, Activities, and People -- Decision Making -- Planning -- Directing Operational Activities -- Controlling -- How Managerial Accounting Adds Value to the Organization -- Objectives of Managerial Accounting Activity -- M.A.P. Using Managerial Accounting To Monetize the Internet -- The Balanced Scorecard -- Managerial Accounting in Different Types of Organizations -- Managerial versus Financial Accounting -- Where Do We Find Managerial Accountants in an Organization? -- Cross-Functional Deployment -- The Operational Context of Managerial Accounting -- Managerial Accounting and the Value Chain -- Capacity and Capacity Costs -- M.A.P. Managing the Costs of Unused Capacity in the Auto Industry: A Global Challenge -- Big Data, Data Analytics, and Managerial Accounting -- Managerial Accounting as a Career -- Professional Organizations -- Professional Certification -- Managerial Accounting and the Ethical Climate of Business -- Focus on Ethics: IMA Statement of Ethical Professional Practice -- Chapter Summary -- Key Terms -- Review Questions -- Exercises -- Problems -- Case -- 2 Basic Cost Management Concepts -- What Do We Mean by a Cost? -- Product Costs, Period Costs, and Expenses -- Costs on Financial Statements -- Income Statement -- Balance Sheet -- Manufacturing Operations and Manufacturing Costs -- Assembly Manufacturing -- Manufacturing Costs -- Manufacturing Cost Flows -- NonManufacturing Production Costs -- Basic Cost Management Concepts: Different Costs for Different Purposes -- Cost Drivers -- Variable and Fixed Costs.
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|a M.A.P. Managing Health Care Costs Through Cost Behavior -- Cost Management and Accountability -- Economic Cost Concepts -- Costs and Benefits of Information -- M.A.P. How Airlines Make Money Today -- Costs in the Service Industry -- Focus on Ethics: Ethics 101: Is "Just Following Orders" an Acceptable Excuse? -- Chapter Summary -- Review Problems on Cost Classifications -- Key Terms -- Review Questions -- Exercises -- Problems -- Cases -- 3 Product Costing and Cost Accumulation in a Batch Production Environment -- Product and Service Costing -- Product Costing in Nonmanufacturing Firms -- Flow of Costs in Manufacturing Firms -- Types of Product-Costing Systems -- Job-Order Costing Systems -- Process-Costing Systems -- Summary of Product-Costing System Alternatives -- Accumulating Costs in a Job-Order Costing System -- Job-Cost Record -- Direct-Material Costs -- M.A.P. Big Data "Use Cases" In Managing Costs and Profits -- Direct-Labor Costs -- Manufacturing-Overhead Costs -- Summary of Event Sequence in Job-Order Costing -- Illustration of Job-Order Costing -- Purchase of Material -- Use of Direct Material -- Use of Indirect Material -- Use of Direct Labor -- Use of Indirect Labor -- Manufacturing-Overhead Costs Incurred -- Application of Manufacturing Overhead -- Summary of Overhead Accounting -- Selling and Administrative Costs -- Completion of a Production Job -- Sale of Goods -- Underapplied and Overapplied Overhead -- Schedule of Cost of Goods Manufactured -- Schedule of Cost of Goods Sold -- Posting Journal Entries to the Ledger -- Further Aspects of Overhead Application -- Actual and Normal Costing -- Choosing the Cost Driver for Overhead Application -- Departmental Overhead Rates -- Two-Stage Cost Allocation -- Project Costing: Job-Order Costing in Nonmanufacturing Organizations.
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|a Focus on Ethics: Learning from Past Mistakes: Boeing Finds it Doesn't Pay to Hide Problems from Investors -- Chapter Summary -- Review Problem on Job-Order Costing -- Key Terms -- Review Questions -- Exercises -- Problems -- Cases -- 4 Process Costing and Hybrid Product-Costing Systems -- Comparison of Job-Order Costing and Process Costing -- Flow of Costs -- Differences Between Job-Order and Process Costing -- Equivalent Units: A Key Concept -- Equivalent Units -- Illustration of Process Costing -- Basic Data for Illustration -- M.A.P. New York Wine Industry -- Weighted-Average Method of Process Costing -- Other Issues in Process Costing -- Actual versus Normal Costing -- Other Cost Drivers for Overhead Application -- Subsequent Production Departments -- Hybrid Product-Costing Systems -- Operation Costing for Batch Manufacturing Processes -- Chapter Summary -- Review Problem on Process Costing -- Key Terms -- Review Questions -- Exercises -- Problems -- Case -- 5 Activity-Based Costing and Management -- Traditional, Volume-Based Product-Costing System -- Trouble in Denver -- Activity-Based Costing System -- ABC Stage One -- ABC Stage Two -- Interpreting the ABC Product Costs -- The Punch Line -- Why Traditional Volume-Based Systems Distort Product Costs -- M.A.P. Cost Distortion at Rockwell International -- Activity-Based Costing: Some Key Issues -- Cost Drivers -- M.A.P. Big Data and Activity-Based Costing in Services -- Collecting ABC Data -- Activity Dictionary and Bill of Activities -- Activity-Based Management -- Two-Dimensional ABC -- Using ABM to Identify Non-Value-Added Activities and Costs -- Customer-Profitability Analysis -- Illustration of Customer-Profitability Analysis -- M.A.P. Customer Profitability Analysis at Bank One Corp. -- Activity-Based Costing in the Service Industry -- Time-Driven Activity-Based Costing.
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|a Activity-Based Costing at Immunity Medical Center -- Interpreting the Primary Care Unit's TDABC Information -- Focus on Ethics: Conflict of Interest: Ethical Challenges In Making Product Changes -- Chapter Summary -- Review Problem on Cost Drivers and Product-Cost Distortion -- Key Terms -- Review Questions -- Exercises -- Problems -- Cases -- 6 Activity Analysis, Cost Behavior, and Cost Estimation -- Cost Behavior Patterns -- Variable Costs -- Step-Variable Costs -- Fixed Costs -- Step-Fixed Costs -- Semivariable Cost -- Curvilinear Cost -- Using Cost Behavior Patterns to Predict Costs -- M.A.P. Is Direct Labor a Variable or a Fixed Cost? -- Engineered, Committed, and Discretionary Costs -- Cost Behavior in Other Industries -- Cost Estimation -- Account-Classification Method -- Visual-Fit Method -- High-Low Method -- Least-Squares Regression Method -- Multiple Regression -- Data Collection Issues -- Engineering Method of Cost Estimation -- Big Data and Data Analytics -- Characteristics and Potential Uses of Big Data -- Data Analytics and Data Visualization -- Effect of Learning on Cost Behavior -- Focus on Ethics: Cisco Systems, Walmart, Taco Bell, Starbucks, U-Haul, General Dynamics, and Farmers Insurance: Is Direct Labor a Variable Cost? -- Chapter Summary -- Review Problems on Cost Behavior and Estimation -- Key Terms -- Appendix to Chapter 6: Least-Squares Regression Using Microsoft® Excel -- Review Questions -- Exercises -- Problems -- Cases -- 7 Cost-Volume-Profit Analysis -- Illustration of Cost-Volume-Profit Analysis -- Projected Expenses and Revenue -- The Break-Even Point -- Contribution-Margin Approach -- Graphing Cost-Volume-Profit Relationships -- Interpreting the CVP Graph -- Alternative Format for the CVP Graph -- Profit-Volume Graph -- Target Profit -- Contribution-Margin Approach -- Equation Approach -- Graphical Approach.
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|a Applying CVP Analysis -- Safety Margin -- Changes in Fixed Expenses -- Changes in the Unit Contribution Margin -- Predicting Profit Given Expected Volume -- Interdependent Changes in Key Variables -- CVP Information in Published Annual Reports -- M.A.P. Faced with Intensifying Competition, Airlines Keep an Eye on Break-Even Load Factors -- CVP Analysis with Multiple Products -- Assumptions Underlying CVP Analysis -- Role of Spreadsheets and Computerized Planning Models -- CVP Relationships and the Income Statement -- Traditional Income Statement -- Contribution Income Statement -- Comparison of Traditional and Contribution Income Statements -- Cost Structure and Operating Leverage -- Operating Leverage -- M.A.P. Operating Leverage Helps Some Web Companies to be Profitable -- Cost Structure and Operating Leverage: A Cost-Benefit Issue -- CVP Analysis, Activity-Based Costing, and Advanced Manufacturing Systems -- A Move Toward JIT and Flexible Manufacturing -- Chapter Summary -- Review Problem on Cost-Volume-Profit Analysis -- Key Terms -- Appendix to Chapter 7: Effect of Income Taxes -- Review Questions -- Exercises -- Problems -- Cases -- 8 Variable Costing and the Measurement of ESG and Quality Costs -- Section 1: Absorption and Variable Costing -- Fixed Manufacturing Overhead: The Key -- Illustration of Absorption and Variable Costing -- Absorption-Costing Income Statements -- Variable-Costing Income Statements -- Reconciling Income under Absorption and Variable Costing -- Cost-Volume-Profit Analysis -- Evaluation of Absorption and Variable Costing -- M.A.P. IRS: Unique Product Packaging is an Inventoriable Cost -- Section 2: Costs of Assuring Quality -- Measuring and Reporting Quality Costs -- Changing Views of Optimal Product Quality -- M.A.P. Six Sigma For Quality Management And Cost Reduction -- ISO 9000 Standards.
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|a Section 3: Environmental, Social, and Governance (ESG) Initiatives.
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| 526 |
0 |
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|a AA701 - Master in Business Administration (MBA)
|z Syllabus Programme
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| 588 |
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|a Description based on publisher supplied metadata and other sources.
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| 590 |
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|a Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2021. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
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| 655 |
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4 |
|a Electronic books.
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| 776 |
0 |
8 |
|i Print version:
|a HILTON
|t ISE EBook Online Access for Managerial Accounting: Creating Value in a Dynamic Business Environment
|d : McGraw-Hill US Higher Ed ISE,c2019
|z 9781260566390
|
| 797 |
2 |
|
|a ProQuest (Firm)
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| 856 |
4 |
0 |
|u https://ezaccess.library.uitm.edu.my/login?url=https://ebookcentral.proquest.com/lib/uitm-ebooks/detail.action?docID=6212600
|z View fulltext via EzAccess
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| 966 |
0 |
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|a 2021
|b ProQuest Ebook Central
|c UiTM Library
|d Atirah Ruslan
|e Arshad Ayub Graduate Business School (AAGBS)
|f ProQuest
|