James Jiambalvo

Managerial Accounting, International Adaptation

• Broschiertes Buch

Produktbeschreibung

Managerial Accounting, 7th edition, is a comprehensive textbook that bridges the gap between classroom learning and real-world application through robust case studies and manager insights. Known for its "You Get What You Measure" framework, this text emphasizes building decision-making and critical thinking skills with its focus on incremental analysis and data analytics. Perfect for both introductory and MBA courses, it prepares students to become future leaders in the business world. This International edition includes new case studies and Links to Practice, which deepen engagement and help students apply accounting concepts to real-world scenarios. Additionally, it includes material on international legislative measures and handling normal/abnormal losses to ensure global relevance. This edition also incorporates diverse currencies and international scenarios for a globalized context.

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Produktdetails

• Verlag: John Wiley & Sons Inc
• 7. Auflage
• Seitenzahl: 496
• Erscheinungstermin: 20. Mai 2025
• Englisch
• ISBN-13: 9781394339341
• ISBN-10: 1394339348
• Artikelnr.: 73581707

Autorenporträt

James Jiambalvo is the Michael G. Foster Endowed Chair in Accounting at the University of Washington, Foster School of Business. He joined the accounting faculty at the University of Washington after receiving a Ph.D. in accounting from The Ohio State University. A CPA, he has audit experience with the firm of Haskins and Sells (now Deloitte), and has served on the national academic advisory board of Deloitte LLP. Professor Jiambalvo received the Notable Contribution to the Auditing Literature Award from the AmericanAccounting Association and is listed in the top 100 mostprolific authors in major accounting journals between 1959and 2008. He is a past associate editor of The Accounting Review and has served on the review board of Contemporary Accounting Research. Professor Jiambalvo has taught numerous executive education courses including courses for Alcoa, Boeing, Microsoft, Tyson, and other major firms. He serves on the board of Zones and previously served on the board of Saltchuk Resources.

Inhaltsangabe

1 Managerial Accounting in the Information Age
Goal of Managerial Accounting
Cost Terms Used in Discussing Planning, Control, and Decision Making
Two Key Ideas in Managerial Accounting
The Information Age and Managerial Accounting
Ethical Considerations in Managerial Decision Making
The Controller as the Top Management Accountant
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-Chapter Homework: Questions / Exercises / Problems / Cases
Appendix: IMA Statement of Ethical Professional Practice
2 Job-Order Costing for Manufacturing and Service Companies
Cost Classifications for Manufacturing Firms
Product Cost Information in Financial Reporting and Decision Making
Balance Sheet Presentation of Product Costs
Flow of Product Costs in Accounts
Income Statement Presentation of Product Costs
Types of Costing Systems
Overview of Job Costs and Financial Statement Accounts
Job-Order Costing System
Eastlake Revisited: Using Job Cost Information
Relation Between the Costs of Jobs and the Flow of Costs in Work in
Process, Finished Goods, and Cost of Goods Sold
Allocating Overhead to Jobs: A Closer Look
Predetermined Overhead Rates
Job-Order Costing for Service Companies
Modern Manufacturing Practices and Product Costing Systems
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-Chapter Homework: Questions / Exercises / Problems / Cases
3 Process Costing
Difference between Job-Order and Process Costing Systems
Product and Cost Flows
Calculating Unit Cost
Calculating and Applying Cost per Equivalent Unit: Mixing Department
Example
Production Cost Report
Basic Steps in Process Costing: A Summary
Kent Chemical Revisited: Answering Isabelle's Question
Dealing with Transferred-in Cost: Packaging Department Example
Process Costing and Incremental Analysis
"You Get What You Measure!" and Manufacturing Processes
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-Chapter Homework: Questions / Exercises / Problems / Cases
4 Cost-Volume-Profit Analysis
Common Cost Behavior Patterns
Cost Estimation Methods
Cost-Volume-Profit Analysis
Multiproduct Analysis
Assumptions in CVP Analysis
Codeconnect Example Revisited: Answering Chloe Questions
Operating Leverage
Constraints
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-Chapter Homework: Questions / Exercises / Problems / Cases
Appendix: Using Regression in Microsoft Excel to Estimate Fixed and
Variable Costs
5 Variable Costing
Full (Absorption) and Variable Costing
Effects of Production on Income for Full Versus Variable Costing: The
TeoTube Example
Benefits of Variable Costing for Internal Reporting
Variable Costing Limits Management of Earnings via Production Volume
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-Chapter Homework: Questions / Exercises / Problems / Cases
6 Cost Allocation and Activity-Based Costing
Purposes of Cost Allocation
Process of Cost Allocation
Allocating Service Department Costs
Problems with Cost Allocation
Activity-Based Costing
Activity-Based Management
Remember-You Get What You Measure!
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-Chapter Homework: Questions / Exercises / Problems / Cases
Appendix: Activity-Based Management
7 The Use of Cost Information in Management Decision Making
Incremental Analysis
Analysis of Decisions Faced by Managers
Decisions Involving Joint Costs
Qualitative Considerations in Decision Analysis
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-Chapter Homework: Questions / Exercises / Problems / Cases
Appendix: The Theory of Constraints
8 Pricing Decisions, Customer Profitability Analysis, and Activity-Based
Pricing
The Profit-Maximizing Price
Pricing Special Orders
Cost-Plus Pricing
Target Costing
Analyzing Customer Profitability: Revisiting the Jade
Phoenix Office Supplies Case
Customer Profitability and Performance Measures
Activity-Based Pricing
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-Chapter Homework: Questions / Exercises / Problems / Cases
9 Capital Budgeting and Other
Long-Run Decisions
Capital Budgeting Decisions
Evaluating Investment Opportunities: Time Value of Money Approaches
Considering "Soft" Benefits in Investment Decisions
Estimating the Required Rate of Return
Additional Cash Flow Considerations
Other Long-Run Decisions
Simplified Approaches to Capital Budgeting
Conflict between Performance Evaluation and Capital Budgeting
Wilson Air Example Revisited
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-Chapter Homework: Questions / Exercises / Problems / Cases
Appendix A: Using Microsoft Excel to Calculate NPV and IRR
Appendix B
10 Budgetary Planning and Control
Use of Budgets in Planning and Control
Developing the Budget
The Master Budget
Use of Computers in the Budget Planning Process
Budgetary Control
Investigating Budget Variances
Conflict in Planning and Control Uses of Budgets
Evaluation, Measurement, and Management Behavior
The Kevin Joystick Case Revisited
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-Chapter Homework: Questions / Exercises / Problems / Cases
11 Standard Costs and Variance Analysis
Standard Costs
A General Approach to Variance Analysis
Material Variances
Direct Labor Variances
Overhead Variances
Test Your Knowledge: Comprehensive Example
Investigation of Standard Cost Variances
Responsibility Accounting and Variances
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-Chapter Homework: Questions / Exercises / Problems / Cases
Appendix: Recording Standard Costs in Accounts
12 Decentralization and Performance
Evaluation
Why Firms Decentralize
Why Companies Evaluate the Performance of Subunits and Subunit Managers
Cost Centers, Profit Centers, and Investment Centers
Evaluating Investment Centers with ROI
Evaluation Using Economic Value Added (EVA)
Using a Balanced Scorecard to Evaluate Performance
Developing a Strategy Map for a Balanced Scorecard
Keys to a Successful Balanced Scorecard: Targets, Initiatives,
Responsibility, Funding, Top
Management Support
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-Chapter Homework: Questions / Exercises / Problems / Cases
Appendix: Transfer Pricing
GLOSSARY
INDEX
Chapters 13 & 14 Available Online
13 Statement of Cash Flows
Need for a Statement of Cash Flows
Types of Business Activities and the Classification of Cash Flows
The Statement of Cash Flows Prepared Using the Direct Method
Preparing the Statement of Cash Flows Using the Indirect Method
Interpreting Information in the Statement of Cash Flows: The Situation at
Ravira Restaurant Supply
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-Chapter Homework: Questions / Exercises / Problems / Case
14 Analyzing Financial Statements: A Managerial Perspective
Why Managers Analyze Financial Statements
Horizontal and Vertical Analyses
Earnings Management and the Need to Compare Earnings and Cash-Flow
Information
Other Sources of Information on Financial Performance
Ratio Analysis
A Managerial Perspective on the Analysis of HGW'S Financial Statements
Summary of Analyses
Chapter Review: Summary of Learning Objectives / Review Problems / Key
Terms / Self-Assessment
End-of-chapter Homework: Questions / Exercises / Problems / Cases