Managerial Accounting An Integrative Approach 2nd Edition by CJ Mcnair Connoly, Kenneth Merchant ISBN 9780999500491 099950049X

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Product details:
ISBN 10: 099950049X
ISBN 13: 9780999500491
Author: CJ Mcnair Connoly, Kenneth Merchant

Managerial Accounting An Integrative Approach 2nd Edition Table of contents:

Chapter One: Business Planning and Analysis: An Integrative Framework for Management Accounting

The World of Management: An Overview

The Management Process and the Role of Management Accounting

What Is Business Planning and Analysis?

The BPA Integrated Framework and Management Accounting

Management Accounting: Real World—Real Issues

IMA Statement of Ethical Professional Practice

The Management Accounting Professional

Summary

Key Terms

Questions

Exercises

Problems

Cases

Notes

Chapter Two: Measuring and Evaluating Performance

Measurement: A Matter of Perspective

Measurement: A Strategic View

Measurement and the Management Process

Action and Measurement

Using Measures to Check Progress

Results, Action, and Personnel/ Cultural Controls

The Potential for Dysfunctional Consequences

Summary

Key Terms

Questions

Exercises

Problems

Database Problems

Cases

Notes

Chapter Three: Defining and Using Cost Estimates

Cost Measurement: Basic Concepts

The Behavior of Costs

Cost-Volume-Profit Analysis

Building an Effective Business Case

Summary

Key Terms

Appendix to Chapter 3

Questions

Exercises

Problems

Database Problems

Cases

Notes

Chapter Four: Cost Pools, Capacity, and Activity-Based Costing

From Resources to Cost Pools

Capacity and Cost Pools

Activity-Based Costing

From Cost Pools to Cost Objects

Summary

Key Terms

Questions

Exercises

Problems

Database Problems

Cases

Notes

Chapter Five: Understanding the Management Process

Planning for Performance

Comparing Actual Results with Plan

Applying Analytical Tools to Solve Problems

Making Adjustments

Summary

Key Terms

Questions

Exercises

Problems

Database Problems

Cases

Notes

Chapter Six: Planning in the Product Domain

Target Costing: Planning in the Product Domain

Organizing for Production

Estimating Product Costs

Estimating Overhead and Job Order Costs

Product Costing in Complex Settings

Summary

Key Terms

Appendix: Process Costing

Questions

Exercises

Problems

Database Problems

Cases

Notes

Chapter Seven: Assessing and Improving Product Profitability

Moving Beyond Target Costing: Attainment Phase

Analyzing Product Profitability

Analyzing Product Performance

Developing the Case for Change

Developing a Product-Focused Business Case: Behavioral, Strategic and Operational Considerations

Summary

Key Terms

Questions

Exercises

Problems

Database Problems

Cases

Chapter Eight: Setting Process Expectations

Key Issues in the Process Domain

Going Lean

Activity-Based Approaches to Process Management

Activity-Based Budgeting

The Theory of Constraints, Just-in-Time Management, and Capacity

Summary

Key Terms

Appendix

Questions

Exercises

Problems

Database Problems

Cases

Notes

Chapter Nine: Evaluating and Improving Process Performance

The Continuous Improvement Philosophy

Total Quality Management and the Cost of Quality

Capacity Analysis and Reporting

Measuring Delivery Performance

Incentives and Behavior: A Process Perspective

Summary

Key Terms

Questions

Exercises

Problems

Database Problem

Cases

Notes

Chapter Ten: Setting Performance Expectations at the Entity Level

Planning Prerequisites: Missions and Objectives

Three Organizational Archetypes

Planning in Small Organizations

Planning in Functional Organizations

Budgeting in Functional Organizations

Eliminating or Reducing the Planning Gap

Target-Setting Alternatives

Summary

Key Terms

Questions

Exercises

Problems

Database Problems

Cases

Notes

Chapter Eleven: Setting Performance Expectations in Large, Complex Organizations

Organizing for Performance

The Role of Responsibility Centers

Planning and Budgeting Systems in Large, Complex Organizations

Performance Measurement Problems in Divisionally Organized Entities

Summary

Key Terms

Questions

Exercises

Problems

Database Problems

Cases

Notes

Chapter Twelve: Evaluating and Improving Entity Performance

Evaluating Performance

Comparing Measured Results with a Performance Target

Profit Variance Analyses

Relative Performance Evaluations

Subjective Performance Evaluations

Designing an Incentive Program

Summary

Key Terms

Questions

Exercises

Problems

Database Problems

Cases

Notes

Chapter Thirteen: Setting and Achieving Targets in the Customer Domain

Measuring Customer Profitability

The Customer Value Perspective

Planning in the Customer Domain

Measuring Performance and Making Adjustments

Summary

Key Terms

Questions

Exercises

Problems

Database Problems

Cases

Notes

Chapter Fourteen: Strategic Cost Management and the Supply Chain Domain

Key Issues in the Value Chain Domain

Beyond the Basics

Integrated Supply Chain Management

Summary

Key Terms

Questions

Exercises

Problems

Database Problems

Cases

Notes

Index

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Tags: CJ Mcnair Connoly, Kenneth Merchant, Managerial Accounting, Integrative Approach