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Reporting Techniques

In Support of Managerial Decision Making

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Language:  English
This book is the fourteenth of fifteen books which introduces the basic principles of accounting.
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This book is the fourteenth of fifteen books which introduces the basic principles of accounting. In this book you will learn about reporting techniques in support of managerial decision making. Topics such as, variable versus absorption costing, segment reporting, residual income, allocation of costs to service departments, and leveraging the power of a modern information systems.

  1. Part 3: Reporting Techniques in Support of Managerial Decision Making
  2. Variable Versus Absorption Costing
    1. Absorption Costing
    2. Variable Costing
    3. Variable Costing in Action
    4. A Double-Edge Sword
    5. Avoiding a Downward Spiral
    6. Confused?
    7. An In-Depth Comparison of Variable Costing and Absorption Costing Income Statements
    8. The Impact of Inventory Fluctuations
  3. Segment Reporting
    1. Internal Reporting of Segment Data
    2. The Problem of Segment Income Measurement
    3. Contribution Income Statement Format
    4. External Reporting of Segment Data
  4. Measures of Residual Income
    1. Keeping Residual Income in Perspective
  5. Concepts in Allocating Service Department Costs
    1. The Direct Method of Allocating Service Department Cost
    2. The Step Method of Allocating Service Department Cost
    3. Multiple Steps and Simultaneous Allocations
  6. Leveraging the Power of Modern Information Systems
    1. Line Item VS. Object of Expenditure
    2. Business Dashboard
  7. Appendix
About the Authors
Christopher

Christopher J. Skousen

Chris Skousen, Ph.D. is a Professor and Head of the School of Accountancy at Utah State University. He obtained his Ph.D. at Oklahoma State University and earned MBA and BA degrees from Utah State University. Dr. Skousen gained public accounting auditing experience with KPMG in their Portland, Oregon office, and as an intern in their in Düsseldorf, Germany office, and at Squire & Co. Dr. Skousen has taught accounting at Utah State University, The University of Texas at Arlington, Oklahoma State University, and Brigham Young University-Idaho. He has published in Accounting Horizons, Behavior Research in Accounting, Issues in Accounting Education, Accounting and the Public Interest, and other journals.

Larry

Larry M. Walther

Larry Walther, Ph.D., CPA, CMA, is the EY Professor of Accounting and Senior Associate Dean of the Jon M. Huntsman School of Business at Utah State University. Dr. Walther has authored numerous books and articles on accounting, and he has served as director and/or consultant to a number of public and nonpublic companies. Dr. Walther earned his Ph.D. in accounting from Oklahoma State University and has public accounting experience with the audit firm of Ernst & Young. He is past President of the Federation of Schools of Accountancy and served on the Accounting Accreditation Committee of the Association to Advance Collegiate Schools of Business (AACSB). Dr. Walther is the 2013 recipient of the prestigious Joseph A. Silvoso Faculty Merit Award from the Federation of Schools of Accountancy.