Managerial accounting: creating value in a dynamic business environment
/ Ronald W. Hilton
- Boston : McGraw-Hill/Irwin, 2005
- xix, 812 p.
Contents The Changing role of managerial Accounting in a Dynamic business environment -- Basic cost managerial concepts and accounting for mass customization operations -- Product Costing and cost accumulation in a batch production environment -- Process Costing and Hybrid product-costing systems -- pt. 2. Cost Management Systems, Activity-Based Costing, and Activity-Based Management -- Activity-based costing and cost management Systems -- Activity-Based Management and Today's Advanced Manufacturing Environment -- pt. 3. Planning, Control, and Cost Management Systems -- Activity Analysis, cost behavior, and cost estimation -- Cost-Volume-Profit Analysis -- Profit Planning, Activity-Based Budgeting, and e-Budgeting -- Standing Costing, Operational performance Measures and the Balanced Scorecard -- Flexible Budgeting and the management of Overhead and Support Activity Costs -- Responsibility Accounting, Quality Control, and Environmental Cost Management -- Investment Centres and Transfer Pricing -- pt. 4. Using Accounting Information in Decision Making -- Decision Making: Relevant Costs and Benefits -- Target Costing and Cost Analysis for Pricing Decisions -- Capital Expenditure Decisions -- pt. 5. Selected Topics for Further Sudy -- Absorption, Variable, and Throughput Costing -- Allocation of Support Activity Costs and Joint Costs.