Chapter 21: Budgeting – Planning for Success

Importance Of Budgets

Budget Processes And Human Behavior

Components Of The Budget

Budget Periods And Adjustments

 

Chapter 22: Tools for Enterprise Performance Evaluation

Responsibility Accounting And Management By Exception

Flexible Budgets

Standard Costs

Variance Analysis

Balanced Scorecard Approach To Performance Evaluation

 

Chapter 23: Reporting to Support Managerial Decisions

Variable Versus Absorption Costing

Segment Reporting

Measures Of Residual Income

Concepts In Allocation Of Service Department Costs

Leveraging The Power Of Modern Information Systems

 

Chapter 24: Analytics for Managerial Decision Making

Cost Characteristics And Decision Making Ramifications

Business Decision Logic

Capital Expenditure Decisions

Compound Interest And Present Value

Evaluation Of Long-Term Projects

 

• Managerial and Cost Accounting