ISBN 9788126526444,Managerial Accounting

Managerial Accounting


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ISBN 9788126526444

Wiley India Pvt Ltd

Publication Year 2010

ISBN 9788126526444

ISBN-10 8126526440


Number of Pages 708 Pages
Language (English)


In order to effectively solve business problems, managers need to understand how managerial accounting can improve decision-making. This book lays the groundwork by presenting managerial accounting in a strategic framework. Each module examines cost estimation and planning decisions in both the short- and long-term context. Budgets are then discussed as devices that connect planning and control decisions. Within each chapter, a specific decision problem is framed in a four-step manner. Throughout the pages, Chapter Connections ties the decision problems to concepts in earlier chapters. End-of-chapter material also provides a good balance of quantitative and qualitative problems. This approach enables managers to learn the linkages among seemingly unrelated decisions. About The Author Ramji Balakrishnan is the Carlson-KPMG Professor of Accounting and the Director of the RSM McGladrey Institute for Accounting Research and Education at the University of Iowa. Dr. Balakrishnan has a B.Sc. in Statistics from the University of Madras in 1977, an MBA from the Indian Institute of Management, Ahmedabad in 1979, and a Ph.D. from Columbia University in 1986. He is a Certified Management Accountant and is a recipient of the Robert Beyer Bronze Medal. He joined the University of Iowa in 1986 and has been there since except for a year at Georgia State University. A top-rated teacher and researcher, Dr. Balakrishnan has published his research in premier journals such as The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Management Science, Journal of Management Accounting Research and Accounting Horizons. Along with Dr. Sivaramakrishnan, he won the 2003 Best Paper award for notable contribution to the management accounting literature. Dr. Balakrishnan serves on several Editorial Boards and has served as Associate Editor. Konduru Shiva Sivaramakrishnan is currently a Professor and C.T. Bauer Endowed Chair in Accounting at the C.T. Bauer College of Business, University of Houston. He received his BTech in Engineering from the Indian Institute of Technology 1977, Madras, an MBA from Xavier Institute, Jamshedpur, India, in 1982, and a Ph.D. in Accounting and Information Systems from the Kellogg Graduate School of Management at Northwestern University in 1989. Prior to his current position, he was a tenured Associate Professor at the Graduate School of Industrial Administration, Carnegie Mellon University, and Professor and Philip Ljungdahl Chair in Accounting at Texas A&M University. Dr. Sivaramakrishnan has significant research and teaching accomplishments. His research has appeared in premier journals such as The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Management Science, Journal of Management Accounting Research, Accounting Horizons, Journal of Accounting and Economics, and Review of Financial Studies. Along with Dr. Ramji Balakrishnan, he won the 2003 Best Paper award for notable contribution to the management accounting literature. Geoffrey B. Sprinkle is an Associate Professor, Whirlpool Faculty Fellow, and Chair of the Honors Program at the Kelley School of Business at Indiana University. Dr. Sprinkle has both B.S. and M.S. degrees in Accounting from Arizona State University, and his Ph.D. from The University of Iowa. Geoff is a Certified Public Accountant, earning the Gold Medal in the state of Arizona on the May, 1989 CPA exam and the Elijah Watts Sells award nationally. He primarily teaches managerial accounting to undergraduates and is the recipient of numerous school-wide and university-level teaching awards. Dr. Sprinkle's writings focus on motivation and coordination problems within organizations, including performance-evaluation and reward systems. His work has been published in journals such as The Accounting Review, The American Economic Review, Accounting, Organizations and Society, Journal of Accounting Research, Behavioral Research in Accounting, Issues in Accounting Education, and The Journal of Management Accounting Research. TABLE OF CONTENTS Module I: Introduction and Framework Chapter 1: Accounting: Information For Decision Making Chapter 2: Identifying and Estimating Costs and Benefits Chapter 3: Cost Flows and Cost Terminology Module II: Short-Term Planning and Control: Maximizing Contribution Chapter 4: Techniques for Estimating Fixed and Variable Costs Chapter 5: Cost-Volume-Profit Analysis Chapter 6: Decision Making in the Short Term Chapter 7: Operating Budgets: Bridging Planning and Control Chapter 8: Budgetary Control and Variance Analysis Module III: Planning and Control Over the Long Term: Maximizing Profit Chapter 9: Cost Allocations: Theory and Applications Chapter 10: Activity-Based Costing and Management Chapter 11: Managing Long-Lived Resources: Capital Budgeting Chapter 12: Performance Evaluation in Decentralized Organizations Chapter 13: Strategic Planning and Control Module IV: Cost Accounting Systems Chapter 14: Job-Costing Chapter 15: Process-Costing Chapter 16: Support Activity and Dual-Rate Allocations Glossary Index