managerial accounting concepts and principles

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1、wiL10874_ch18_730-773.inddPage7308/9/107:39:50PMuser-f500/Volumes/203/MHBR178/sLa1719X_disk1of1/007731719X/sLa1719X_pagefilesManagerialAccounting18ConceptsandPrinciplesALookBackALookatThisChapterALookAheadChapter17describedtheanalysisandWebeginourstudyofmanagerialac-Theremainingchapter

2、sdiscusstheinterpretationoffinancialstatementcountingbyexplainingitspurposeandtypesofdecisionsmanagersmustmakeinformation.Weappliedhorizontal,describingitsmajorcharacteristics.Weandhowmanagerialaccountinghelpsvertical,andratioanalysestobetteralsodiscusscostconceptsanddescribewiththosed

3、ecisions.Thefirstoftheseunderstandcompanyperformanceandhowtheyhelpmanagersgatherandorga-chapters,Chapter19,considershowwefinancialcondition.nizeinformationformakingdecisions.Themeasurecostsassignedtocertaintypesreportingofmanufacturingactivitiesisofprojects.alsodiscussed.LearningObject

4、ivesCAPCONCEPTUALANALYTICALPROCEDURALC1Explainthepurposeandnatureof,A1ComputecycletimeandcycleP1Computecostofgoodssoldforaandtheroleofethicsin,managerialefficiency,andexplaintheirimportancemanufacturer.(p.741)accounting.(p.732)toproductionmanagement(p.749)P2Prepareamanufacturingstateme

5、ntC2Describeaccountingconceptsusefulandexplainitspurposeandlinkstoinclassifyingcosts.(p.736)financialstatements.(p.745)C3Defineproductandperiodcostsandexplainhowtheyimpactfinancialstatements.(p.738)C4Explainhowbalancesheetsandincomestatementsformanufacturingandmerchandisingcompaniesdif

6、fer.(p.740)C5Explainmanufacturingactivitiesandtheflowofmanufacturingcosts.(p.744)C6Describetrendsinmanagerialaccounting.(p.747)LP18wiL10874_ch18_730-773.inddPage7318/9/107:39:50PMuser-f500/Volumes/203/MHBR178/sLa1719X_disk1of1/007731719X/sLa1719X_pagefilesDecisionInsightHotLateNights“I

7、didn’tknowIwasabaker...”—COREYRIMMELCOLUMBIA,MO—Hangingoutinafriend’sbasementonegoodplan,bankswilllendmoneytogetthebusinessgoing,”night,collegestudentsCoreyRimmel,AdamHendin,andDavidsaysCorey.“It’snicehavingsomethingtocallourown,”AdamMelnickthoughtalate-nightbakerywouldbetheperfectre