nxx
Managerial Accounting: Creating Value in a
nxx nxx nxx nxx nxx
nxx Dynamic Business Environment, 13th Edition by
nxx nxx nxx nxx nxx
nxx Hilton Chapters 1 - 17 Complete
nxx nxx nxx nxx nxx
,TABLE OF CONTENTS nxx nxx
Chapter n 1: n The n Changing n Role n of n Managerial n Accounting n in n a n Dynamic
xx xx xx xx xx xx xx xx xx xx
nxx Business n EnvironmentnChapter n 2: n Basic n Cost n Management n Concepts
xx x xx xx xx xx xx
Chapter n 3: n Product n Costing n and n Cost n Accumulation n in n a n Batch n Production
xx xx xx xx xx xx xx xx xx xx
nxx EnvironmentnChapter n 4: n Process n Costing n and n Hybrid n Product-Costing
x xx xx xx xx xx xx
nxx Systems
Chapter n 5: n Activity-Based n Costing n and n Management
xx xx xx xx xx
Chapter n 6: n Activity n Analysis, n Cost n Behavior, n and
xx xx xx xx xx xx
nxx Cost n EstimationnChapter n 7: n Cost-Volume-Profit
xx x xx xx
nxx Analysis
Chapter n 8: n Variable n Costing n and n the n Measurement n of n ESG n and
xx xx xx xx xx xx xx xx xx
nxx Quality n CostsnChapter n 9: n Financial n Planning n and n Analysis: n The
xx x xx xx xx xx xx xx
Master n Budget
nxx xx
Chapter n 10: n Standard n Costing n and n Analysis n of n Direct n Costs
xx xx xx xx xx xx xx xx
Chapter n 11: n Flexible n Budgeting n and n the n Management n of n Overhead n and
xx xx xx xx xx xx xx xx xx
nxx Support n Activity n CostsnChapter n 12: n Responsibility n Accounting n and n the
xx xx x xx xx xx xx xx
Balanced n Scorecard
nxx xx
Chapter n 13: n Investment n Centers n and n Transfer
xx xx xx xx xx
nxx Pricing n Chapter n 14: n Decision n Making: n Relevant
xx xx xx xx xx
nxx Costs n and n Benefits
xx xx
Chapter n 15: n Target n Costing n and n Cost n Analysis n for
xx xx xx xx xx xx xx
nxx Pricing n DecisionsnChapter n 16: n Capital n Expenditure
xx x xx xx xx
nxx Decisions
Chapter n 17: n Allocation n of n Support n Activity n Costs n and n Joint n Costs
xx xx xx xx xx xx xx xx xx
,Appendix n I: n The n Sarbanes-Oxley n Act, n Internal n Controls, n and n Management
xx xx xx xx xx xx xx xx
AccountingnAppendix n II: n Compound n Interest n and n the n Concept n of n Present
nxx x xx xx xx xx xx xx xx xx
nxx Value
Appendix n III: n Inventory n Management
xx xx xx
, CHAPTER 1 nxx
The Crucial Role of Managerial Accounting
nxx nxx nxx nxx nxx
in a Dynamic Business Environment
nxx nxx nxx nxx nxx
FOCUS ON ETHICS (Located before the Chapter Summary in th
nxx nxx nxx nxx nxx nxx nxx nxx nxx
text.)
nxx
The focus-on-ethics inset for Chapter 1 is the IMA Statement of Ethical
nxx nxx nxx nxx nxx nxx nxx nxx nxx nxx nxx
Professional Practice. Instructors can use this list of ethical
nxx nxx principles nxx nxx nxx nxx nxx nxx nxx n x x
n and standards to lead a class discussion. The discussion can also range
x x nxx nxx nxx nxx nxx nxx nxx nxx n xx nxx nx x
to consideration of how these standards may have been violated by
nxx nx x nxx n xx nx x n xx nxx n xx nxx n xx nxx
accountants and managers involved in the various
nxx ethical scandals
nxx nxx nxx n xx nxx nxx n x x nxx
uncovered over the past several years. It is also useful to discuss the pros
nxx nxx nxx nxx nxx nxx nx x nxx nxx nxx nxx nxx nxx nxx
and cons of the procedures that IMA suggests for its members when they
nxx nxx nxx nxx nxx nxx nxx nx x nxx nxx nxx nxx nxx
believe they know about ethical lapses in their organizations.
nxx nxx nxx nxx nxx nxx nxx nxx nxx
ANSWERS TO REVIEW QUESTIONS nxx nxx nxx
1-1 The explosion in
nxx e-commerce will affect managers in significant
n x x n x x n x x n x x n x x nxx n x x
n ways.
x x One effect will be a drastic reduction in paper
n x x work.n x x n x x nxx nxx nxx nxx nxx nxx n x x
n Millions of
x x transactions between businesses
nxx are now being n x x nxx n x x n x x nxx nxx
conducted electronically with no hard-copy documentation. Along
nxx nxx nxx nx x nxx nxx nx x
with this method of communicating for business transactions comes the
nxx n
x nxx nxx nxx nxx nxx nxx nxx nxx
very significant issue of information security. Businesses need to find
nxx nxx nxx nxx nxx nxx nxx nxx nxx nxx
ways to protect confidential information in their own computers, in
nxx nxx nxx nxx nxx nxx n xx nx x n xx nx x
cloud computing data centers, and while moving
nxx n xx across the nx x nxx nxx nxx nx x n x x n x x
n internet,
x x while at the same time sharing
n x xthe information n x x nxx n x x n x x n x x n x x n x x
n necessary to complete transactions. Another effect of e-commerce is the
x x nxx nxx nxx nxx nxx nxx nxx nxx n x x
n dramatically increased speed with which business transactions can be
x x n x x nxx nxx nxx nxx nxx nxx nxx
conducted. In addition, there will be dramatic changes in the way
nxx nxx nxx nxx nxx nxx nxx nxx nxx nxx nxx
managerial accounting procedures are carried out, one example being
nxx nxx nxx nxx nxx nxx nxx nxx nxx
cloud-based budgeting, which is the enterprise-wide and electronic
nxx nxx nxx nxx nxx nxx nxx nxx
completion of a company’s budgeting process using cloud-based software
n
x nxx nxx nxx nxx nxx nxx nxx nxx
and data storage.
nxx nxx nxx