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Full Description
Balakrishnan's Managerial Accounting 2nd edition presents accounting information in the context of a unifying problem-solving framework that shows students the why behind the what and how. Through the framework, students begin to understand the principles driving business practices and learn to adapt to changing business circumstances. Throughout this text students learn to systematically measure costs and benefits to make effective decisions. By linking business decisions with accounting information students will be motivated to learn and make more informed decisions.
Contents
MODULE I: INTRODUCTION AND FRAMEWORK
CHAPTER 1: ACCOUNTING: INFORMATION FOR DECISION MAKING
CHAPTER 2: IDENTIFYING AND ESTIMATING COSTS AND BENEFITS
CHAPTER 3: COST FLOWS AND COST TERMINOLOGY
MODULE II: SHORT-TERM PLANNING AND CONTROL: MAXIMIZING CONTRIBUTION
CHAPTER 4: TECHNIQUES FOR ESTIMATING FIXED AND VARIABLE COSTS
CHAPTER 5: COST-VOLUME-PROFIT ANALYSIS
CHAPTER 6: DECISION MAKING IN THE SHORT TERM
CHAPTER 7: OPERATING BUDGETS: BRIDGING PLANNING AND CONTROL
CHAPTER 8: BUDGETARY CONTROL AND VARIANCE ANALYSIS
MODULE III: LONG-TERM PLANNING AND CONTROL: MAXIMIZING PROFIT
CHAPTER 9: COST ALLOCATIONS
CHAPTER 10: ACTIVITY-BASED COSTING & MANAGEMENT
CHAPTER 11: CAPITAL BUDGETING
CHAPTER 12: PERFORMANCE EVALUATION IN DECENTRALIZED ORGANIZATIONS
CHAPTER 13: STRATEGIC PLANNING AND CONTROL
MODULE IV: COST ACCOUNTING SYSTEMS
CHAPTER 14: JOB-COSTING SYSTEMS
CHAPTER 15: PROCESS-COSTING SYSTEMS
CHAPTER 16: REFINING SYSTEMS: SUPPORT ACTIVITY AND DUAL-RATE ALLOCATIONS
