000 18873cam a2203973 i 4500
001 998843
008 180212s20182018si a b 001 0 eng d
020 _a9781119419655
_q(paperback)
040 _aTR-IsMEF
_beng
_erda
_cTR-IsMEF
041 0 _aeng
049 _aTR-IsMEF
050 0 0 _aHF5657.4
_b.W49 2018
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, Madison, Wisconsin, Paul D. Kimmel, PhD, CPA, University of Wisconsin--Milwaukee, Milwaukee, Wisconsin, Donald E. Kieso, PhD, CPA, Northern Illinois University, DeKalb, Illinois.
250 _aGlobal edition
264 1 _aSingapore :
_bWiley,
_c2018.
264 4 _a©2018
300 _a1 volume (various pagings) :
_bcolor illustrations ;
_c28 cm.
336 _atext
_2rdacontent
337 _aunmediated
_2rdamedia
338 _avolume
_2rdacarrier
504 _aIncludes bibliographical references and indexes.
520 _aManagerial Accounting provides students with a clear introduction to fundamental managerial accounting concepts. This edition helps students get the most out of their accounting course by making practice simple. Designed for a one-semester, undergraduate Managerial Accounting course, the authors provide new opportunities for self-guided practice allowing 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 clear connections between the reading and video content, and the practice, homework, and assessment questions. Using metric units and companies with a more global feel, this new text is ideal for courses across the world.
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
942 _2lcc
_cBKS
970 1 2 _tManagerial Accounting,
_1I-1.
970 1 1 _tJust add water...and paddie: current designs,
_p1-1.
970 1 2 _tManagerial accounting basics,
_p1-2.
970 1 1 _tComparing managerial and financial accounting,
_p1-3.
970 1 1 _tManagement functions,
_p1-4.
970 1 1 _tOrganizational structure,
_p1-5.
970 1 2 _tManagerial cost concepts,
_p1-7.
970 1 1 _tManufacturing costs,
_p1-7.
970 1 1 _tProduct versus period costs,
_p1-8.
970 1 1 _tIllustration of cost concepts,
_p1-9.
970 1 2 _tManufacturer financial statetments,
_p1-11.
970 1 1 _tIncome statement,
_p1-11.
970 1 1 _tCost of goods manufactured,
_p1-12.
970 1 1 _tCost of goods manufactured schedule,
_p1-12.
970 1 1 _tStatement of financial position,
_p1-13.
970 1 2 _tManagerial of accounting trends,
_p1-15.
970 1 1 _tService industries,
_p1-15.
970 1 1 _tFocus on the value chain,
_p1-16.
970 1 1 _tBalanced scorecard,
_p1-17.
970 1 1 _tBusiness ethics,
_p1-17.
970 1 1 _tCompany social responsibility,
_p1-18.
970 1 2 _tJob order costing,
_p2-1.
970 1 2 _tProfiting from the silver screen: Disney,
_p2-1.
970 1 2 _tCost accounting systems,
_p2-2.
970 1 1 _tProcess cost system,
_p2-3.
970 1 1 _tJob order cost system,
_p2-3.
970 1 1 _tJob order cost flow,
_p2-4.
970 1 1 _tAccumulating manufacturing costs,
_p2-7.
970 1 2 _tJob cost sheets and manufacturing costs,
_p2-7.
970 1 1 _tRaw materials costs,
_p2-7.
970 1 1 _tFactory labor costs,
_p2-9.
970 1 2 _tPredetermined overhead rates,
_p2-12.
970 1 2 _tCompleted and sold manufacturing and service jobs,
_p2-14.
970 1 1 _tAssigning costs to finished goods,
_p2-14.
970 1 1 _tAssigning costs to cost to goods sold,
_p2-15.
970 1 1 _tSummary of job order cost flows,
_p2-16.
970 1 1 _tJob order costing for service companies,
_p2-17.
970 1 1 _tAdvantages and disadvantages of job order costing,
_p2-18.
970 1 2 _tAppliead manufacturing overhead,
_p2-19.
970 1 1 _tUnder-or overapplied manufacturing overhead,
_p2-20.
970 1 2 _tProcess costing,
_p3-1.
970 1 2 _tFarmed soft drink in the outback: Back o'bourke cordials,
_p3-1.
970 1 2 _tOverview of process cost systems,
_p3-2.
970 1 1 _tUses of process cost systems,
_p3-2.
970 1 1 _tProcess costing for service companies,
_p3-3.
970 1 1 _tSimilarities and differencies between job order cost and process cost systems,
_p3-4.
970 1 2 _tRecording costs,
_p3-5.
970 1 1 _tProcess cost flow,
_p3-5.
970 1 1 _tAssigning manufacturing costs-journal entries,
_p3-6.
970 1 2 _tEquivalent units,
_p3-9.
970 1 1 _tWeighted-average method,
_p3-9.
970 1 1 _tRefinements on the weighted-average method,
_p3-10.
970 1 2 _tThe production cost report,
_p3-12.
970 1 1 _tCompute the physical unit flow (step 1),
_p3-13.
970 1 1 _tCompute the equivalent units of production (Step 2),
_p3-13.
970 1 1 _tCompute unit production costs (Step 3),
_p3-14.
970 1 1 _tPreparing the production cost report,
_p3-15.
970 1 1 _tCosting systems-final comments,
_p3-15.
970 1 2 _tAppendix 3A: FIFO method for computing equivalent unites,
_p3-19.
970 1 1 _tEquivalent units under FIFO,
_p3-19.
970 1 1 _tComprehensive example,
_p3-20.
970 1 1 _tFIFO and weighted-average,
_p3-25.
970 1 2 _tActivity-based costing,
_p4-1.
970 1 2 _tWellness for customers and the companu: technologym SpA,
_p4-1.
970 1 2 _tTraditional vs. activity-based costing,
_p4-3.
970 1 1 _tTraditional costing systems,
_p4-3.
970 1 1 _tIllustrations of a traditional costing system,
_p4-3.
970 1 1 _tThe need for a new approach,
_p4-4.
970 1 1 _tActivity-based costing,
_p4-4.
970 1 2 _tABC and manufacturers,
_p4-7.
970 1 1 _tIdentity and classify activities and assign overhead to cost pools (Step 1),
_p4-7.
970 1 1 _tIdentify cost drivers (Step 2),
_p4-8.
970 1 1 _tCompute activity-based overhead rates (Step 3),
_p4-8.
970 1 1 _tAllocate overhead costs to products (Step 4),
_p4-8.
970 1 1 _tComparing unit costs,
_p4-9.
970 1 2 _tABC benefits and limitations,
_p4-12.
970 1 1 _tThe advantage of multiple cost pools,
_p4-12.
970 1 1 _tThe advantage of enhanced cost control,
_p4-14.
970 1 1 _tThe advantage of better management decisions,
_p4-15.
970 1 1 _tSome limitations and knowing when to use ABC,
_p4-16.
970 1 2 _tABC and service industries,
_p4-17.
970 1 1 _tTraditional costing example,
_p4-17.
970 1 1 _tActivity-based costing example,
_p4-18.
970 1 2 _tAppendix 4A: just-in-time processing,
_p4-21.
970 1 1 _tObjective of JIT processing,
_p4-22.
970 1 1 _tElements of JIT processing,
_p4-22.
970 1 1 _tBenefits of JIT processing,
_p4-23.
970 1 2 _tCost-volume-profit,
_p5-1.
970 1 2 _tDon't worry-just get big: Amazon.com,
_p5-1.
970 1 2 _tCost behavior analysis,
_p5-2.
970 1 1 _tVariable costs,
_p5-3.
970 1 1 _tFixed costs,
_p5-4.
970 1 1 _tRelevant range,
_p5-5.
970 1 1 _tMixed costs,
_p5-5.
970 1 2 _tMixed costs analysis,
_p5-7.
970 1 1 _tHigh-low method,
_p5-7.
970 1 1 _tImportance of identifying variable and fixed costs,
_p5-9.
970 1 2 _tCVP analysis,
_p5-10.
970 1 1 _tBasic components,
_p5-10.
970 1 1 _tCVP income statement,
_p5-11.
970 1 2 _tBreak-even analysis,
_p5-14.
970 1 1 _tMathematical equation,
_p5-14.
970 1 1 _tContribution margin technique,
_p5-15.
970 1 1 _tGraphic presentation,
_p5-16.
970 1 2 _tTarget net income and margin of safety,
_p5-18.
970 1 1 _tTarget net income,
_p5-18.
970 1 1 _tMargin of safety,
_p5-19.
970 1 2 _tCost-volume-profit analysis: additional issues,
_p6-1.
970 1 2 _tThe secret to supermarket profitability: Aldi,
_p6-1.
970 1 2 _tBasic CVP concepts,
_p6-2.
970 1 1 _tBasic concepts,
_p6-2.
970 1 1 _tBasic computations,
_p6-3.
970 1 1 _tCVP and changes in the business environment,
_p6-5.
970 1 2 _tSales mix and break-even sales,
_p6-7.
970 1 1 _tBreak-even sales in units,
_p6-8.
970 1 1 _tBreak-even sales for a large number of products,
_p6-9.
970 1 2 _tSales mix with limited resources,
_p6-11.
970 1 2 _tOperating leverage and profitability,
_p6-14.
970 1 1 _tEffect on contribution margin ratio,
_p6-15.
970 1 1 _tEffect on break-even point,
_p6-15.
970 1 1 _tEffect on margin of safety ratio,
_p6-15.
970 1 1 _tOperating leverage,
_p6-16.
970 1 2 _tAppendix 6A: absorption costing versus variable costing,
_p6-18.
970 1 1 _tExample comparing absorption costing with variable costing,
_p6-19.
970 1 1 _tNet income effects,
_p6-21.
970 1 1 _tDecision-making concerns,
_p6-24.
970 1 1 _tPotential advantages of variable costing,
_p6-26.
970 1 2 _tIncremental analysis,
_p7-1.
970 1 2 _tThe internet of clothing: evrythng,
_p7-1.
970 1 2 _tDecision-making and incremental analysis,
_p7-3.
970 1 1 _tIncremental analysis approach,
_p7-3.
970 1 1 _tHow incremental analysis works,
_p7-4.
970 1 1 _tQualitative factors,
_p7-5.
970 1 1 _tRelationship of incremental analysis and activity-based costing,
_p7-5.
970 1 1 _tTypes of incremental analysis,
_p7-6.
970 1 2 _tSpecial orders,
_p7-6.
970 1 2 _tMake or buy,
_p7-8.
970 1 1 _tOpportunity cost,
_p7-9.
970 1 2 _tSell or process further,
_p7-10.
970 1 1 _tSingle-product case,
_p7-11.
970 1 1 _tMultiple-product case,
_p7-11.
970 1 2 _tRepair, retain or replace equipment,
_p7-14.
970 1 2 _tEliminate unprofitable segment or product,
_p7-15.
970 1 2 _tPricing,
_p8-1.
970 1 2 _tThey've got your size-and color: Zappos.com,
_p8-1.
970 1 2 _tTarget costing,
_p8-2.
970 1 1 _tTarget costing,
_p8-4.
970 1 2 _tCost-plus pricing,
_p8-5.
970 1 1 _tCalculating cost-plus pricing,
_p8-5.
970 1 1 _tLimitations of cost-plus pricing,
_p8-7.
970 1 1 _tVariable-cost pricing,
_p8-8.
970 1 2 _tTime-and-material pricing,
_p8-9.
970 1 2 _tTransfer pricing,
_p8-12.
970 1 1 _tNegotiated transfer prices,
_p8-13.
970 1 1 _tCost-basen transfer prices,
_p8-15.
970 1 1 _tMarket-based transfer prices,
_p8-17.
970 1 1 _tEffect of outsourcing on transfer pricing,
_p8-17.
970 1 1 _tTransfers between divisions in different countries,
_p8-17.
970 1 2 _tAppendix 8A: absorption-cost and variable-cost pricing,
_p8-19.
970 1 1 _tAbsorption-cost pricing,
_p8-20.
970 1 1 _tVariable-cost pricing,
_p8-21.
970 1 2 _tAppendix 8B: transferring goods between divisions in different countries,
_p8-23.
970 1 2 _tBudgetary planning,
_p9-1.
970 1 2 _tWhat's in your cupcake?: BabyCakes NYC,
_p9-1.
970 1 2 _tEffective budgeting and the master budget,
_p9-2.
970 1 1 _tBudgetting and accounting,
_p9-3.
970 1 1 _tThe benefits of budgetting,
_p9-3.
970 1 1 _tEssentials of effective budgeting,
_p9-3.
970 1 1 _tThe master budget,
_p9-6.
970 1 2 _tSales, production, and direct materials budgets,
_p9-7.
970 1 1 _tSalges budget,
_p9-7.
970 1 1 _tProduction budget,
_p9-8.
970 1 1 _tDirect materials budget,
_p9-9.
970 1 2 _tDirect labor, manufacturing overhead, and S&A expense budgets,
_p9-12.
970 1 1 _tDirect labor budget,
_p9-12.
970 1 1 _tManufacturing overhead budget,
_p9-13.
970 1 1 _tSelling and administrative expense budget,
_p9-14.
970 1 1 _tBudgeted income statement,
_p9-14.
970 1 2 _tCash budget and budgeted statement of financial position,
_p9-16.
970 1 1 _tCash budget,
_p9-16.
970 1 1 _tBudgeted statement of financial position,
_p9-19.
970 1 2 _tBudgeting in non-manufacturing companies,
_p9-21.
970 1 1 _tMerchandisers,
_p9-21.
970 1 1 _tService companies,
_p9-22.
970 1 1 _tNot-for-profit organizations,
_p9-23.
970 1 2 _tBudgetary control and responsibility accounting,
_p10-1.
970 1 2 _tStrategies to help you relax: viceroy hotel group,
_p10-1.
970 1 2 _tBudgetary control and static budget reports,
_p10-2.
970 1 1 _tStatic budget reports,
_p10-3.
970 1 2 _tFlexible budget reports,
_p10-6.
970 1 1 _tWhy flexible budgets?,
_p10-6.
970 1 1 _tDeveloping the flexible budget,
_p10-8.
970 1 1 _tFlexible budget-a case study,
_p10-9.
970 1 1 _tFlexible budget reports,
_p10-10.
970 1 2 _tResponsibility accounting and responsibility centers,
_p10-13.
970 1 1 _tControllable versus non-controllable revenues and costs,
_p10-14.
970 1 1 _tPrinciples of performance evaluation,
_p10-15.
970 1 1 _tResponsibility reporting system,
_p10-16.
970 1 1 _tTypes of responsibility centers,
_p10-19.
970 1 2 _tInvestment centers and ROI,
_p10-22.
970 1 1 _tReturn on investment (ROI),
_p10-22.
970 1 1 _tResponsibility report,
_p10-23.
970 1 1 _tJudgmental factors in ROI,
_p10-23.
970 1 1 _tImproving ROI,
_p10-24.
970 1 2 _tAppendix 10A: ROI vs. residual income,
_p10-28.
970 1 1 _tResidual income compared to ROI,
_p10-29.
970 1 1 _tResidual income weakness,
_p10-29.
970 1 2 _tStandard costs and balanced scorecard,
_p11-1.
970 1 2 _tA balanced approach: Anglo Pacific Group plc,
_p11-1.
970 1 2 _tStandard costs,
_p11-2.
970 1 1 _tDistinguishing between standards and budgets,
_p11-3.
970 1 1 _tSetting standard costs,
_p11-4.
970 1 2 _tDirect materials variances,
_p11-7.
970 1 1 _tAnalyzing and reporting variances,
_p11-7.
970 1 1 _tDirect materials variances,
_p11-9.
970 1 2 _tDirect labor and manufacturing overhead variances,
_p11-11.
970 1 1 _tDirect labor variances,
_p11-11.
970 1 1 _tManufacturing overhead variances,
_p11-14.
970 1 2 _tVariance reports and balanced scorecards,
_p11-16.
970 1 1 _tReporting variances,
_p11-16.
970 1 1 _tIncome statement presentation of variances,
_p11-16.
970 1 1 _tBalanced scorecard,
_p11-17.
970 1 2 _tAppendix 11A: standard cost accounting system,
_p11-21.
970 1 1 _tJournal entries,
_p11-22.
970 1 1 _tLedger accounts,
_p11-23.
970 1 2 _tAppendix 11B: overhead controllable and volume variances,
_p11-24.
970 1 1 _tOverhead controllable variance,
_p11-24.
970 1 1 _tOverhead volume variance,
_p11-25.
970 1 2 _tPlanning for capital investments,
_p12-1.
970 1 2 _tFloating hotels: Holland America line,
_p12-2.
970 1 2 _tCapital budgeting and cash payback,
_p12-3.
970 1 1 _tCash flow information,
_p12-3.
970 1 1 _tIllustrative data,
_p12-4.
970 1 1 _tCash payback,
_p12-5.
970 1 2 _tNet present value method,
_p12-6.
970 1 1 _tEqual annual cash flows,
_p12-7.
970 1 1 _tUnequal annual cash flows,
_p12-8.
970 1 1 _tChoosing a discount rate,
_p12-9.
970 1 1 _tSimplifying assumptions,
_p12-10.
970 1 1 _tComprehensive example,
_p12-10.
970 1 2 _tCapital budgeting challenges and refinements,
_p12-11.
970 1 1 _tIntangible benefits,
_p12-12.
970 1 1 _tProfitability index for mutually exclusive projects,
_p12-13.
970 1 1 _tRisk analysis,
_p12-15.
970 1 1 _tPost-audit of investment projects,
_p12-15.
970 1 2 _tInternal rate of return,
_p12-16.
970 1 1 _tComparing discounted cash flow methods,
_p12-18.
970 1 2 _tAnnual rate of return,
_p12-19.
970 1 2 _tStatement of cash flows,
_p13-1.
970 1 2 _tWhat should we do with this cash?: Keyence,
_p13-1.
970 1 2 _tStatement of cash flows: usefulness and format,
_p13-3.
970 1 1 _tUsefulness of the statement of cash flows,
_p13-3.
970 1 1 _tClassification of cash flows,
_p13-3.
970 1 1 _tSignificant non-cash activities,
_p13-5.
970 1 1 _tFormat of the statement of cash flows,
_p13-5.
970 1 2 _tPreparing the statement of cash flows-indirect method,
_p13-7.
970 1 1 _tIndirect and direct method,
_p13-8.
970 1 1 _tIndirect method-computer services international,
_p13-8.
970 1 1 _tStep 1: operating activities,
_p13-9.
970 1 1 _tSummary of conversion to net cash provided by operating activities-indirect method,
_p13-12.
970 1 1 _tStep 2: investing and financing activities,
_p13-13.
970 1 1 _tStep 3: net change in cash,
_p13-14.
970 1 2 _tUsing cash flows to evaluate a company,
_p13-17.
970 1 1 _tFree cash flow,
_p13-17.
970 1 2 _tAppendix 13A: Statement of cash flows-direct method,
_p13-20.
970 1 1 _tStep 1: operating activities,
_p13-21.
970 1 1 _tStep 2: investing and financing activities,
_p13-25.
970 1 1 _tStep
970 1 2 _tAppendix 13A: statement of cash flows-direct method,
_p13-20.
970 1 1 _tStep 3: net change in cash,
_p13-26.
970 1 2 _tAppendix 13B: statement of cash flows-t-account approach,
_p13-27.
970 1 2 _tFinancial analysis: the big picture,
_p14-1.
970 1 2 _tMaking money the old fashioned way: Li Ka-shing,
_p14-1.
970 1 2 _tBasics of financial statement analysis,
_p14-2.
970 1 1 _tNeed for comparative analysis,
_p14-3.
970 1 1 _tVertical analysis,
_p14-6.
970 1 2 _tRatio analysis,
_p14-9.
970 1 1 _tLiquidity ratios,
_p14-9.
970 1 1 _tProfitability ratios,
_p14-13.
970 1 1 _tSolvency ratios,
_p14-16.
970 1 1 _tSummary of ratios,
_p14-18.
970 1 2 _tSustainable income,
_p14-20.
970 1 1 _tDiscontinued operations,
_p14-21.
970 1 1 _tChanges in accounting principle,
_p14-22.
970 1 1 _tComprehensive income,
_p14-22.
970 1 1 _tAppendix A Time value of money,
_pA-1.
970 1 2 _tInterest and future values,
_pA-1.
970 1 1 _tNature of interest,
_pA-1.
970 1 1 _tSimple interest,
_pA-2.
970 1 1 _tCompound interest,
_pA-2.
970 1 1 _tFuture value of a single amount,
_pA-3.
970 1 1 _tFuture value of an annuity,
_pA-5.
970 1 2 _tPresent value concepts,
_pA-7.
970 1 1 _tPresent value variables,
_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 _tUsing financial calculators,
_pA-14.
970 1 1 _tPresent value of a single sum,
_pA-14.
970 1 1 _tPresent value of an annuity,
_pA-15.
970 1 1 _tUseful applications of the financial calculator,
_pA-16.
970 0 1 _aCompany index,
_pI-1.
970 0 1 _aSubject index,
_pI-3.
999 _c3082
_d3082
003 KOHA