000 21242cam a2203901 i 4500
001 596296
008 160217s20152015si a b 000 0 eng d
020 _a9781118957738
_q(paperback)
040 _aTR-IsMEF
_beng
_erda
_cTR-IsMEF
041 0 _aeng
049 _aTR-IsMEF
050 0 0 _aHF5657.4
_b.W49 2015
100 1 _aWeygandt, Jerry J.,
_eauthor.
245 1 0 _aManagerial accounting :
_btools for business decision making /
_cJerry J. Weygandt, PhD, CPA, University of Wisconsin, Madison, Paul D. Kimmel, PhD, CPA, University of Wisconsin, Milwaukee, Donald E. Kieso, PhD, CPA, Northern Illinois University, DeKalb, İllinois ; cover image from ©Lee Yiu Tung.
250 _aSeventh edition, International student version.
264 1 _aSingapore :
_bWiley,
_c2015.
264 4 _a©2015
300 _ax, 507, A-19, B-2, I-12 pages :
_billustrations ;
_c28 cm.
336 _atext
_2rdacontent
337 _aunmediated
_2rdamedia
338 _avolume
_2rdacarrier
504 _aIncludes bibliographical references and indexes.
505 2 _a1. Managerial accounting -- 2. Job order costing -- 3. Process costing -- 4. Activity-based costing -- 5 Cost-volume-profit -- 6 Cost-volume-profit analysis: additional issues -- 7. Incremental analysis -- 8. Pricing -- 9. Budgetary planning -- 10. Budgetary control and responsibility accounting -- 11. standart costs and balanced scorecard -- 12. Planning for capital investments -- 13. Statements of cash flows -- 14. Financial statements analysis -- A time value of money -- B standards of ethical conduct for management accountants.
520 _aManagerial Accounting: Tools for Business Decision Making, 7th Edition by Weygandt, Kimmel, and Kieso provides students with a clear introduction to fundamental managerial accounting concepts. * The Seventh Edition helps students get the most out of their accounting course by making practice simple. Both in the print text and online in WileyPLUS with ORION new opportunities for self-guided practice allow students to check their knowledge of accounting concepts, skills, and problem solving techniques and receive personalized feedback at the question, learning objective, and course level. * Newly streamlined learning objectives help students use their study time efficiently by creating a clear connections between the reading and video content, and the practice, homework, and assessments questions. * Weygandt, Managerial Accounting is a best-selling program ideal for a one semester undergraduate Managerial Accounting Course that focuses on teaching students the core concepts.
650 0 _aManagerial accounting
700 1 _aKieso, Donald E.,
_eauthor.
700 1 _aKimmel, Paul D.,
_eauthor.
900 _aMEF Üniversitesi Kütüphane katalog kayıtları RDA standartlarına uygun olarak üretilmektedir / MEF University Library Catalogue Records are Produced Compatible by RDA Rules
910 _aÇağlayan
920 _aBağış sahibi bilinmiyor.
942 _2lcc
_cBKS
_02
970 1 2 _tManagerial accounting,
_p1.
970 1 2 _tLO 1: identify the features of managerial accounting and the functions of management,
_p1.
970 1 1 _tComparing managerial and financial accounting,
_p2.
970 1 1 _tManagement functions,
_p2.
970 1 1 _tOrganizational structure,
_p3.
970 1 2 _tLO 2: describe the classes of manufacturing costs and the differences between product and period costs,
_p5.
970 1 1 _tManufacturing costs,
_p5.
970 1 1 _tProduct versus period costs,
_p6.
970 1 1 _tIllustration of cost concepts,
_p6.
970 1 2 _tLO 3: demonstrate how to compute cost of goods manufactured and prepare financial statements for a manufacturer,
_p8.
970 1 1 _tIncome statement,
_p8.
970 1 1 _tCost of goods manufactured,
_p9.
970 1 1 _tCost of goods manufactured schedule,
_p10.
970 1 1 _tBalance sheet,
_p10.
970 1 2 _tLO 4: discuss trends in managerial accounting,
_p11.
970 1 1 _tService industries,
_p11.
970 1 1 _tFocus on the value chain,
_p12.
970 1 1 _tBalanced scorecard,
_p13.
970 1 1 _tBusiness ethics,
_p14.
970 1 1 _tCorporate social responsibility,
_p15.
970 1 2 _tJob order costing,
_p32.
970 1 2 _tLO 1: describe cost systems and the flow of costs in a job order system,
_p33.
970 1 1 _tProcess cost system,
_p33.
970 1 1 _tJob order cost system,
_p33.
970 1 1 _tJob order cost flow,
_p34.
970 1 1 _tAccumulating manufacturing costs,
_p35.
970 1 2 _tLO 2: use a job cost sheet to assign costs to work in process,
_p36.
970 1 1 _tRaw materials costs,
_p37.
970 1 1 _tFactory labor costs,
_p39.
970 1 2 _tLO 3: demonstrate how to determine and use the predetermined overhead rate,
_p40.
970 1 2 _tLO 4: prepare entries for manufacturing and service jobs completed and sol,
_p43.
970 1 1 _tAssigning costs to finished goods,
_p43.
970 1 1 _tAssigning costs to cost of goods sold,
_p44.
970 1 1 _tSummary of job order cost flows,
_p44.
970 1 1 _tJob order costing for service companies,
_p46.
970 1 1 _tAdvantages and disadvantages of job order costing,
_p47.
970 1 2 _tLO 5: distinguish between under-and overapplied manufacturing overhead,
_p47.
970 1 1 _tUnder or overapplied manufacturing overhead,
_p48.
970 1 2 _tProcess costing,
_p66.
970 1 2 _tLO 1: discuss the uses of a process cost system and how it compares to a job order system,
_p66.
970 1 1 _tUses of process cost systems,
_p66.
970 1 1 _tProcess costing for service companies,
_p67.
970 1 1 _tSimilarities and differences between job order cost and process cost systems,
_p68.
970 1 2 _tLO 2: explain the flow of costs in a process cost system and the journal entries to assign manufacturing costs,
_p69.
970 1 1 _tProcess cost flow,
_p69.
970 1 1 _tAssigning manufacturing costs-journal entries,
_p70.
970 1 2 _tLO 3: compute equivalent units,
_p71.
970 1 1 _tWeighted-average method,
_p72.
970 1 1 _tRefinements on the weighted-average method,
_p72.
970 1 2 _tLO 4: complete the four steps to prepare a production cost report,
_p73.
970 1 1 _tCompute the physical unit flow (Step 1),
_p74.
970 1 1 _tCompute the equivalent units of production (Step 2),
_p75.
970 1 1 _tCompute unit production costs (Step 3),
_p75.
970 1 1 _tPrepare a cost reconciliation schedule (Step 4),
_p76.
970 1 1 _tPreparing the production cost report,
_p77.
970 1 1 _tCosting systems-final comments,
_p77.
970 1 2 _tLO *5: Appendix 3A: compute equivalent units using the FIFO method,
_p80.
970 1 1 _tEquivalent units under FIFO,
_p80.
970 1 1 _tComprehensive example,
_p81.
970 1 1 _tFIFO and weighted-average,
_p85.
970 1 2 _tActivity-based costing,
_p103.
970 1 2 _tLO 1: discuss the difference between traditional costing and activity-based costing,
_p104.
970 1 1 _tTraditional costing systems,
_p104.
970 1 1 _tIllustration of a traditional costing system,
_p104.
970 1 1 _tThe need for a new approach,
_p105.
970 1 1 _tActivity-based costing,
_p105.
970 1 2 _tLO 2: apply activity-based costing to manufacturer,
_p107.
970 1 1 _tIdentify and classify activities and assign overhead to cost pools (Step 1),
_p108.
970 1 1 _tCompute activity-based overhead rates (Step 3),
_p109.
970 1 1 _tAllocate overhead costs to products (Step 4),
_p109.
970 1 1 _tComparing unit costs,
_p110.
970 1 2 _tLO 3: explain the benefits and limitations of activity-based costing,
_p111.
970 1 1 _tThe advantage of multiple cost pools,
_p111.
970 1 1 _tThe advantage of enhanced cost control,
_p112.
970 1 1 _tThe advantage of better management decisions,
_p114.
970 1 1 _tSome limitations and knowing when to use ABC,
_p115.
970 1 2 _tLO 4: apply activity-based costing to service industries,
_p116.
970 1 1 _tTraditional costing example,
_p116.
970 1 1 _tActivity-based costing example,
_p117.
970 1 2 _tLO *5: Appendix 4A: explain just-in-time (JIT) processing,
_p119.
970 1 1 _tObjective of JIT processing,
_p120.
970 1 1 _tElements of JIT processing,
_p120.
970 1 1 _tBenefits of JIT processing,
_p121.
970 1 2 _tCost-volume-profit,
_p140.
970 1 2 _tLO 1: explain variable, fixed, and mixed costs and the relevant range,
_p141.
970 1 1 _tVariable costs,
_p141.
970 1 1 _tFixed costs,
_p142.
970 1 1 _tRelevant range,
_p143.
970 1 1 _tMixed costs,
_p144.
970 1 2 _tLO 2: apply the high-low method to determine the components of mixed costs,
_p145.
970 1 1 _tHigh-low method,
_p145.
970 1 1 _tImportance of identifying variable and fixed costs,
_p147.
970 1 2 _tLO 3: prepare a CVP income statement to determine contribution margin,
_p147.
970 1 1 _tBasic components,
_p147.
970 1 1 _tCVP income statement,
_p148.
970 1 2 _tLO 4: compute the break-even point using three approaches,
_p151.
970 1 1 _tMathematical equation,
_p151.
970 1 1 _tContribution margin technique,
_p152.
970 1 1 _tGraphic presentation,
_p152.
970 1 2 _tLO 5: determine the sales required to earn target net income and determine margin of safety,
_p154.
970 1 1 _tTarget net income,
_p154.
970 1 1 _tMargin of safety,
_p155.
970 1 2 _tCost-valume-profit analysis: additional issues,
_p170.
970 1 2 _tLO 1: apply basic CVP concepts,
_p171.
970 1 1 _tBasic concepts,
_p171.
970 1 1 _tBasic computations,
_p172.
970 1 1 _tCVP and changes in the business environment,
_p173.
970 1 2 _tLO 2: explain the term sales mix and its effects on break-even sales.,
_p175.
970 1 1 _tBreak-even sales in units,
_p175.
970 1 1 _tBreak-even sales in dollars,
_p176.
970 1 2 _tLO 3: determine sales mix when a company has limited resources,
_p178.
970 1 2 _tLO 4: indicate how operating leverage affects profitability,
_p179.
970 1 1 _tEffect on contribution margin ratio,
_p180.
970 1 1 _tEffect on break-even point,
_p180.
970 1 1 _tEffect on margin of safety ratio,
_p181.
970 1 1 _tOperating leverage,
_p181.
970 1 2 _tLO *5: Appendix 6A: explain the differences between absorption costing and variable costing,
_p183.
970 1 1 _tExample comparing absorption costing with variable costing,
_p183.
970 1 1 _tNet income effects,
_p185.
970 1 1 _tDecision-making concerns,
_p189.
970 1 1 _tPotential advantages of variable costing,
_p191.
970 1 2 _tIncremental analysis,
_p209.
970 1 2 _tLO 1: describe management's decision-making process and incremental analysis,
_p210.
970 1 1 _tIncremental analysis approach,
_p210.
970 1 1 _tHow incremental analysis work,
_p211.
970 1 1 _tQualitative factors,
_p212.
970 1 1 _tRelationship of incremental analysis and activity-based costing,
_p212.
970 1 1 _tTypes of incremental analysis,
_p212.
970 1 2 _tLO 2: analyze the relevant costs in accepting an order at a special price,
_p213.
970 1 2 _tLO 3: analyze the relevant costs in a make-or-buy decision,
_p213.
970 1 1 _tOpportunity cost,
_p214.
970 1 2 _tLO 4: analyze the relevant costs in determining whether to sell or process materials further,
_p215.
970 1 1 _tSingle-product case,
_p215.
970 1 1 _tMultiple-product case,
_p216.
970 1 2 _tLO 5: analyze the relevant costs to be considered in repairing, retaining, or replacing equipment,
_p218.
970 1 2 _tLO 6: analyze the relevant costs in deciding whether to eliminate an unprofitable segment or product,
_p219.
970 1 2 _tPricing,
_p239.
970 1 2 _tLO 1: compute a target cost when the market determines a product price,
_p240.
970 1 1 _tTarget costing,
_p241.
970 1 2 _tLO 2: compute a target selling price using cost-plus pricing,
_p241.
970 1 1 _tCost-plus pricing,
_p241.
970 1 1 _tVariable-cost pricing,
_p244.
970 1 2 _tLO 3: use time-and-material pricing to determine the cost of services provided,
_p244.
970 1 2 _tLO 4: determine a transfer price using the negotiated, cost-based, and market-based approaches,
_p247.
970 1 1 _tNegotiated transfer price,
_p248.
970 1 1 _tCost-based transfer prices,
_p250.
970 1 1 _tMarket based transfer prices,
_p252.
970 1 1 _tEffect of outsourcing on transfer pricing,
_p252.
970 1 1 _tTransfers between divisions in different countries,
_p252.
970 1 2 _tLO *5 Appendix 8A: determine price using absorption-cost pricing and variable-cost pricing,
_p254.
970 1 1 _tAbsorption-cost pricing,
_p254.
970 1 1 _tVariable-cost pricing,
_p256.
970 1 2 _tLO *6 Appendix 8B: explain issues involved in transferring goods between divisions in different countries,
_p258.
970 1 2 _tBudgetary planning,
_p276.
970 1 2 _tLO 1: State the essentials of effective budgeting and the components of the master budget,
_p277.
970 1 1 _tBudgeting and accounting,
_p277.
970 1 1 _tThe benefits of budgeting,
_p277.
970 1 1 _tEssentials of effective budgeting,
_p277.
970 1 1 _tThe master budget,
_p280.
970 1 2 _tLO 2: prepare budgets for sales, production, and direct materials,
_p281.
970 1 1 _tSales budget,
_p281.
970 1 1 _tProduction budget,
_p282.
970 1 1 _tDirect materials budget,
_p283.
970 1 2 _tLO 3: prepare budgets for direct labor, manufacturing overhead, and selling and administrative expenses and a budgeted income statement,
_p284.
970 1 1 _tDirect labor budget,
_p284.
970 1 1 _tManufacturing overhead budget,
_p285.
970 1 1 _tSelling and administrative expense budget,
_p286.
970 1 1 _tBudgeted income statement,
_p286.
970 1 2 _tLO 4: prepare a cash budget and a budgeted balance sheet,
_p287.
970 1 1 _tCash budget,
_p287.
970 1 2 _tLO 5: apply budgeting principles to nonmanufacturing companies,
_p292.
970 1 1 _tMerchandisers,
_p292.
970 1 1 _tService companies,
_p293.
970 1 1 _tNot-for-profit organizations,
_p293.
970 1 2 _tBudgetary control and responsibility accounting,
_p315.
970 1 2 _tLO 1: describe budgetary control and static budget reports,
_p315.
970 1 1 _tBudgetary control,
_p315.
970 1 1 _tStatic budget reports,
_p317.
970 1 2 _tLO 2: prepare flexible budget reports,
_p318.
970 1 1 _tWhy flexible budgets?,
_p318.
970 1 1 _tDeveloping the flexible budget,
_p321.
970 1 1 _tFlexible budget-a case study,
_p321.
970 1 1 _tFlexible budget reports,
_p323.
970 1 2 _tLO 3: apply responsibility accounting to cost and profit centers,
_p324.
970 1 1 _tControllable versus noncontrollable revenues and costs,
_p325.
970 1 1 _tPrinciples of performance evaluation,
_p326.
970 1 1 _tResponsibility reporting system,
_p327.
970 1 1 _tTypes of responsibility centers,
_p330.
970 1 2 _tLO 4: evaluate performance in investment centers,
_p332.
970 1 1 _tReturn on investment (ROI),
_p332.
970 1 1 _tResponsibility report,
_p333.
970 1 1 _tJudgmental factors in ROI,
_p334.
970 1 1 _tImproving ROI,
_p334.
970 1 2 _tLO *5: Appendix 10A: explain the difference between ROI and residual income,
_p337.
970 1 1 _tResidual income compared to ROI,
_p337.
970 1 1 _tResidual income weakness,
_p338.
970 1 2 _tStandard costs and balanced scorecard,
_p358.
970 1 2 _tLO 1: describe standard costs,
_p358.
970 1 1 _tDistinguishing between standards and budgets,
_p359.
970 1 1 _tSetting standard costs,
_p360.
970 1 2 _tLO 2: determine direct materials variances,
_p363.
970 1 1 _tAnalyzing and reporting variances,
_p363.
970 1 1 _tDirect materials variances,
_p364.
970 1 2 _tLO 3: determine direct labor and total manufacturing overhead variances,
_p367.
970 1 1 _tDirect labor variances,
_p367.
970 1 1 _tManufacturing overhead variances,
_p369.
970 1 2 _tLO 4: prepare variance reports and balanced scorecards,
_p370.
970 1 1 _tReporting variances,
_p370.
970 1 1 _tIncome statement presentation of variances,
_p371.
970 1 1 _tBalanced scorecard,
_p372.
970 1 2 _tLO *5: Appendix 11A: identify the features of a standard cost accounting system,
_p375.
970 1 1 _tJournal entries,
_p375.
970 1 1 _tLedger accounts,
_p377.
970 1 2 _tLO *6: Appendix 11B: compute overhead controllable and volume variances,
_p378.
970 1 1 _tOverhead controllable variance,
_p378.
970 1 1 _tOverhead volume variance,
_p379.
970 1 2 _tPlanning for capital investments,
_p397.
970 1 2 _tLO 1: describe capital budgeting inputs and apply the cash payback technique,
_p397.
970 1 1 _tCash flow information,
_p398.
970 1 1 _tIllustrative data,
_p399.
970 1 1 _tCash playback,
_p399.
970 1 2 _tLO 2: use the net present value method,
_p400.
970 1 1 _tEqual annual cash flows,
_p402.
970 1 1 _tUnequal annual cash flows,
_p402.
970 1 1 _tChoosing a discount rate,
_p403.
970 1 1 _tSimplifying assumptions,
_p404.
970 1 1 _tComprehensive example,
_p404.
970 1 2 _tLO 3: identify capital budgeting challenges and refinements,
_p405.
970 1 1 _tIntagible benefits,
_p405.
970 1 1 _tProfitability index for mutually exclusive projects,
_p407.
970 1 1 _tRisk analysis,
_p408.
970 1 1 _tPost-audit of investment projects,
_p408.
970 1 2 _tLO 4: use the internal rate of return method,
_p409.
970 1 1 _tComparing discounted cash flow methods,
_p410.
970 1 2 _tLO 5: use the annual rate of return method,
_p411.
970 1 2 _tStatement of cash flows,
_p425.
970 1 2 _tLO 1: Discuss the usefulness and format of the statement of cash flows,
_p426.
970 1 1 _tUsefulness of the statement of cash flows,
_p426.
970 1 1 _tClassification of cash flows,
_p426.
970 1 1 _tSignificant noncash activities,
_p427.
970 1 1 _tFormat of the statement of cash flows,
_p428.
970 1 2 _tLO 2: prepare a statement of cash flows using the indirect method,
_p428.
970 1 1 _tIndirect and direct methods,
_p429.
970 1 1 _tIndirect method-computer services company,
_p430.
970 1 1 _tStep 1: operating activities,
_p431.
970 1 1 _tSummary of conversion to net cash provided by operating activities-indirect method,
_p434.
970 1 1 _tStep 2: investing and financing activities,
_p435.
970 1 1 _tStep 3: net change in cash,
_p436.
970 1 2 _tLO 3: analyze the statement of cash flows,
_p436.
970 1 1 _tFree cash flows,
_p436.
970 1 2 _tLO *4: Appendix 13A: prepare a statement of cash flows using the direct method,
_p438.
970 1 1 _tStep 1: operating activities,
_p438.
970 1 1 _tStep 2: investing and financing activities,
_p444.
970 1 1 _tStep 3: net change in cash,
_p445.
970 1 2 _tLO *5: Appendix 13B: use the t-account approach to prepare a statement of cash flows,
_p445.
970 1 2 _tFinancial statement analysis,
_p465.
970 1 2 _tLO 1: apply horizontal and vertical analysis to financial statements,
_p466.
970 1 1 _tNeed for comparative analysis,
_p466.
970 1 1 _tTools of analysis,
_p466.
970 1 1 _tHorizontal analysis,
_p467.
970 1 1 _tVertical analysis,
_p470.
970 1 2 _tLO 2: analyze a company's performance using ratio analysis,
_p472.
970 1 1 _tLiquidity ratios,
_p473.
970 1 1 _tProfitability ratios,
_p476.
970 1 1 _tSolvency ratios,
_p480.
970 1 1 _tSummary of ratios,
_p482.
970 1 2 _tLO 3: apply the concept of sustainable income,
_p482.
970 1 1 _tDiscontinued operations,
_p483.
970 1 1 _tOther comprehensive income,
_p484.
970 1 2 _tA time value of money,
_pA-1.
970 1 2 _tLO 1: compute interest and future values,
_pA-1.
970 1 1 _tNature of interest,
_pA-1.
970 1 1 _tFuture value of a single amount,
_pA-3.
970 1 1 _tFuture value of an annuity,
_pA-4.
970 1 2 _tLO 2: compute present values,
_pA-7.
970 1 1 _tPresent value variables,
_pA-7.
970 1 1 _tPresent value of a single amount,
_pA-7.
970 1 1 _tPresent value of an annuity,
_pA-9.
970 1 1 _tTime periods and discounting,
_pA-11.
970 1 1 _tPresent value of a long-term note or bond,
_pA-11.
970 1 2 _tLO 3: compute the present value in capital budgeting situations,
_pA-14.
970 1 2 _tLO 4: use a financial calculator to solve time value of money problems,
_pA-15.
970 1 1 _tPresent value of a single sum,
_pA-16.
970 1 1 _tPresenet value of an annuity,
_pA-17.
970 1 1 _tUseful applications of the financial calculator,
_pA-17.
970 1 2 _tStandards of ethical conduct for management accountants,
_pB-1.
970 1 2 _tIMA statement of ethical professional practice,
_pB-1.
970 1 1 _tPrinciples,
_pB-1.
970 1 1 _tStandards,
_pB-1.
970 1 1 _tResolution of ethical conflict,
_pB-2.
970 1 2 _tCases for managerial decision-making.
970 1 1 _tDO IT! Exercises (These resources are available online at www.wiley.com/college/weygandt)
970 1 1 _tCompany index,
_pI-1.
970 1 1 _tSubject index,
_pI-3.
999 _c12876
_d12876
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