Managerial Accounting 1st Edition Balakrishnan Test Bank

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Product Details:

• ISBN-10 ‏ : ‎ 0471467855
• ISBN-13 ‏ : ‎ 978-0471467854
• Author:  Ramji Balakrishnan, Konduru Sivaramakrishnan, Geoff Sprinkle

Table of contents:

MODULE I: INTRODUCTION AND FRAMEWORK.

CHAPTER 1: ACCOUNTING: INFORMATION FOR DECISION MAKING. Four-Step Framework for Decision Making. DECISION MAKING IN ORGANIZATIONS.PLANNING AND CONTROL DECISIONS.ACCOUNTING AND DECISION MAKING.ETHICS AND DECISION MAKING.

CHAPTER 2: IDENTIFYING AND ESTIMATING COSTS AND BENEFITS.KNOWING WHAT TO MEASURE.TIME AND CONTROLLABILITY.HOW TO MEASURE COSTS AND BENEFITS.HIERARCHICAL COST STRUCTURE.

CHAPTER 3: COST FLOWS AND COST TERMINOLOGY.PRODUCT AND PERIOD COSTS.COST FLOWS IN SERVICE ORGANIZATIONS.COST FLOWS IN MERCHANDISING ORGANIZATIONS.COST FLOWS IN MANUFACTURING ORGANIZATIONS.COST ALLOCATIONS.

MODULE II: SHORT-TERM PLANNING AND CONTROL: MAXIMIZING CONTRIBUTION.

CHAPTER 4: TECHNIQUES FOR ESTIMATING FIXED AND VARIABLE COSTS.CONTRIBUTION MARGIN STATEMENT.ACCOUNT CLASSIFICATION METHOD.HIGH-LOW METHOD.REGRESSION ANALYSIS.SEGMENTED CONTRIBUTION MARGIN STATEMENTS.

CHAPTER 5: COST-VOLUME-PROFIT ANALYSIS.THE COST-VOLUME-PROFIT (CVP) RELATION.THE CVP RELATION AND PROFIT PLANNING.USING THE CVP RELATION TO MAKE SHORT-TERM DECISIONS.USING THE CVP RELATION TO ASSESS OPERATING RISK.MULTI-PRODUCT CVP ANALYSIS.CVP ANALYSIS – A CRITICAL EVALUATION.

CHAPTER 6: DECISION MAKING IN THE SHORT TERM.CHARACTERISTICS OF SHORT-TERM DECISIONS.EVALUATING OPTIONS.ADDITIONAL EXAMPLES OF SHORT-TERM DECISIONS.DETERMINING THE BEST USE OF A SCARCE RESOURCE.QUALITATIVE CONSIDERATIONS.

CHAPTER 7: OPERATING BUDGETS: BRIDGING PLANNING AND CONTROL.WHAT IS A BUDGET?PREPARING A MASTER BUDGET.FACTORS INFLUENCING THE BUDGETING PROCESS.

CHAPTER 8: BUDGETARY CONTROL AND VARIANCE ANALYSIS.BUDGETS AS THE BASIS FOR CONTROL.HOW TO CALCULATE VARIANCES.INTERPRETING AND USING VARIANCES.NON-FINANCIAL CONTROLS.

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