Analytics for Managerial Decision Making

Budgeting and Decision Making

:
( 12 )
36 pages
Kieli:
 English
This book is the last of fifteen books which introduces the basic principles of accounting.
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Kirjailijasta

Larry M. Walther, Ph.D., CPA, CMA, is the Ernst & Young Professor and Head of the School of Accountancy at Utah State University. Dr. Walther has authored numerous accounting textbooks and articles, and has served as director and/or consultant to a number to a number of public and nonpublic companies...

Larry M. Walther, Ph.D., CPA, CMA, is the Ernst & Young Professor and Head of the School of Accountancy at Utah State University. Dr. Walther has authored numerous accounting textbooks and articles, and has served as director and/or consultant to a number to a number of public and nonpublic compa...

Description
Content

This book is the last of fifteen books which introduces the basic principles of accounting. In this book you will learn about analytics for managerial decision making. Topics include the characteristics of costs and their ramifications on decision making, and sunk costs versus relevant costs. Other topics include outsourcing, special orders, compound interest and present values, and evaluation of long term projects.

  1. Part 4: Analytics for Managerial Decision Making
  2. Cost Characteristics and Decision-Making Ramifications
    1. Sunk Costs VS. Relevant Costs
    2. A Basic Illustration of Relevant Cost/Benefit Analysis
    3. Complicating Factors
  3. Business Decision Logic
    1. Outsourcing
    2. Outsourcing Illustration
    3. Capacity Considerations in Outsourcing
    4. Illustration of Capacity Considerations
    5. Qualitative Issues in Outsourcing
    6. Special Orders
    7. Capacity Constraints and the Impact on Special Order Pricing
    8. Discontinuing a Product, Department, or Project
    9. The 80/20 Concept
  4. Capital Expenditure Decisions
    1. Management Stewardship
    2. Logic Justification of Capital Decisions
  5. Compound Interest and Present Value
    1. Compound Interest
    2. Future Value of Annuities
    3. Future Value of an Annuity Due
    4. Future Value of an Ordinary Annuity
    5. Present Value
    6. Present Value of an Annuity Due
    7. Present Value of an Ordinary Annuity
    8. Electronic Spreadsheet Functions
    9. Challenge Your Thinking
  6. Evaluation of Long-Term Projects
    1. Net Present Value
    2. Impact of Changes in Interest Rates
    3. Emphasis on After Tax Cash Flows
    4. Accounting Rate of Return
    5. Internal Rate of Return
    6. Payback Method
    7. Conclusion
  7. Appendix