Managerial Accounting For Dummies^®

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Table of Contents

Introduction

About This Book

What You’re Not to Read

Foolish Assumptions

How This Book Is Organized

Part I: Introducing Managerial Accounting

Part II: Understanding and Managing Costs

Part III: Using Costing Techniques for Decision-Making

Part IV: Planning and Budgeting

Part V: Using Managerial Accounting for Evaluation and Control

Part VI: The Part of Tens

Icons Used in This Book

Where to Go from Here

Part I: Introducing Managerial Accounting

Chapter 1: The Role of Managerial Accounting

Checking Out What Managerial Accountants Do

Analyzing costs

Planning and budgeting

Evaluating and controlling operations

Reporting information needed for decisions

Understanding Costs

Defining costs

Predicting cost behavior

Driving overhead

Costing jobs and processes

Distinguishing relevant costs from irrelevant costs

Accounting for the Future: Planning and Budgeting

Analyzing contribution margin

Budgeting capital for assets

Choosing what to sell

Pricing goods

Setting up a master budget

Flexing your budget

Evaluating and Controlling Operations

Allocating responsibility

Analyzing variances

Producing a cycle of continuous improvement

Distinguishing Managerial from Financial Accounting

Becoming a Certified Professional

Following the code of ethics

Becoming a certified management accountant

Becoming a chartered global management accountant

Chapter 2: Using Managerial ...