Managerial Accounting Garrison Noreen Brewer 14th Edition Test Bank
Product details:
- ISBN-10 ‏ : ‎ 0078111005
- ISBN-13 ‏ : ‎ 978-0078111006
- Author: Ray H. Garrison
As the long-time #1 best-seller, Garrison has helped guide close to 3 million students through managerial accounting since it was first published. It identifies the three functions managers must perform within their organizations€”plan operations, control activities, and make decisions€”and explains what accounting information is necessary for these functions, how to collect it, and how to interpret it. Garrison€™s Managerial Accounting is known for its relevance, accuracy, and clarity. It is also unique in that the authors write the most important supplements that accompany the book: solutions manual, test bank, instructor€™s manual, and study guide €“ making them both of high quality and extremely consistent with the textbook.
Table contents:
Guided tour 00 Acknowledgements 00 Chapter One Organizations and accounting 2 Management accounting in a changing environment 4 Strategy for increasing customer value 11 Organizations and decisions 14 The role of accounting 15 Trade-offs in using accounting for multiple purposes 23 Management accountants in organizations 26 Ethics and management accounting 27 Summary 29 Key terms 30 Analysis and interpretation problems 30 Extended analysis and interpretation problem 33 Chapter Two Measuring and analysing activity costs (Planning) 36 Making planning decisions 38 The benefit and cost of information 47 Activity costs and the rate of output 49 Approximations of activity costs 52 Estimation of activity costs through the identification of variable and fixed costs 55 Summary 61 Key terms 61 Appendix: Using regression to estimate fixed and variable costs 62 Self-study problem 1 64 Self-study problem 2 65 Numerical exercises 65 Numerical problems 67 Analysis and interpretation problems 72 Extended analysis and interpretation problem 75 Chapter Three Measuring and analysing product costs (Planning) 76 Activities and product costs 78 Estimating product costs for planning decisions 78 The product-mix decision 79 Direct product costs 81 Indirect product costs 83 Tracing indirect costs using a cost driver 86 Activity-based costing (ABC) 89 Tracing indirect product costs using a single cost driver 96 Summary 100 Key terms 101 Appendix: Product costs and financial reporting 101 Numerical exercises 103 Numerical problems 104 Analysis and interpretation problems 109 Extended analysis and interpretation problem 111 Chapter Four Managing activities (Strategy and planning) 114 Strategic decisions 116 Activity-based management and the value chain 117 Cost reduction 122 Supply chain management and costs 127 Customer relations and profitability 130 Pricing and customer value 132 Summary 138 Key terms 139 Numerical exercises 139 Numerical problems 141 Analysis and interpretation problems 142 Extended analysis and interpretation problem 146 Chapter Five Short-term decisions and constraints (Planning) 148 Short-term planning decisions 150 Cost-volume-profit analysis 150 Pricing decisions in the short term 159 Product-mix decisions 161 Product-mix decisions with constraints 166 Theory of constraints 168 Summary 169 Key terms 170 Appendix: Additional aspects of CVP analysis 170 Self-study problem 174 Numerical exercises 174 Numerical problems 175 Analysis and interpretation problems 180 Extended analysis and interpretation problems 181 Chapter Six Managing organizations (Strategy and control) 184 Framework for organizational change revisited 186 Control within an organization 187 Knowledge and decision making within an organization 188 Motivation of individuals to support organizational goals 192 Summary 207 Key terms 207 Self-study problem 208 Analysis and interpretation problems 208 Extended analysis and interpretation problems 213 Chapter Seven Decentralized organizations (Control) 216 The controllability principle 218 Responsibility centres 220 Accounting-based performance measures 226 Transfer pricing 232 Summary 247 Key terms 248 Self-study problem 248 Numerical exercises 249 Numerical problems 251 Analysis and interpretation problems 255 Extended analysis and interpretation problems 261 Chapter Eight Budgeting (Planning and control) 264 The purpose of budgets 266 Conflict between planning and control 269 How budgeting helps resolve organizational problems 271 Comprehensive master budget illustration 278 Summary 290 Key terms 291 Appendix: Monthly cash-flow estimates and spreadsheets 291 Self-study problem 293 Numerical exercises 294 Numerical problems 296 Analysis and interpretation problems 302 Extended analysis and interpretation problems 307 Chapter Nine Cost allocations (Planning and control) 310 Allocating indirect costs 312 Reasons for allocating indirect costs 313 Basic steps of cost allocation 323 Segment reporting 332 Summary 334 Key terms 334 Appendix: Allocating costs of service departments with interactions 335 Self-study problem 340 Numerical exercises 342 Numerical problems 344 Analysis and interpretation problems 353 Extended analysis and interpretation problems 356 Chapter Ten Absorption costing systems (Planning and control) 360 Product costing procedures in organizations 362 Job-order costing 364 Cost flows through the accounts 366 Allocating overhead to jobs 370 ABC and multiple allocation bases 377 Multi-stage allocation processes 380 Process costing 383 Summary 386 Key terms 387 Appendix: Cost of goods manufactured, the cost of goods sold and alternative cost flow methods for inventory 387 Self-study problem 391 Numerical exercises 391 Numerical problems 393 Analysis and interpretation problems 405 Extended analysis and interpretation problems 407 Chapter Eleven Variable costing and capacity costs (Planning and control) 412 Criticisms of absorption cost systems 414 Variable costing 419 Capacity costs 423 Summary 428 Key terms 428 Appendix: Joint costs 429 Self-study problem 434 Numerical exercises 437 Numerical problems 438 Analysis and interpretation problems 444 Extended analysis and interpretation problems 446 Chapter Twelve Standard costs and variance analysis (Control) 450 Standard costs 452 Direct labour and direct materials variances 456 Incentive effects of direct labour and materials variances 466 Standard overhead costs and variances 470 Variance investigation 474 Costs and benefits of using standard costing systems 476 Summary 478
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