tailieunhanh - Ebook Managerial accounting (2010 edition): Part 2

(BQ) Part 2 book "Managerial accounting" has contents: Decentralization and performance evaluation, relevant costing for managerial decisions, capital budgeting and investment analysis, reporting and analyzing cash flows, analyzing and interpreting financial statements | wiL79581_ch09_320-361 11/6/08 5:16 Page 320 Ssen 16 s-171:Desktop Folder:TEMPWORK:November:Don't Delete (Jobs):MHBR101/WildMA/3009T:MHBR101- A Look Back A Look at This Chapter A Look Ahead Chapter 8 discussed flexible budgets, variance analysis, and standard costs. It explained how management uses each to control and monitor business activities. This chapter describes responsibility accounting, measuring departmental performance, transfer pricing, and allocating common costs across departments. It also identifies managerial reports useful in directing a company’s activities. Chapter 10 explains several tools and procedures used in making and evaluating short-term managerial decisions. 9 Chapter Decentralization and Performance Evaluation Learning Objectives CAP Conceptual Analytical Procedural C1 Explain departmentalization and the role of departmental accounting. investment centers using A1 Analyzeon assets, residual income, return P1 Prepare departmental income statements. (p. 326) P2 Prepare departmental contribution reports. (p. 329) (p. 322) and balanced scorecard. (p. 331) investment centers using C2 Distinguish( direct and indirect A2 Analyzeand investment turnover. profit expenses. 324) margin (p. 336) for allocating C3 Identify basesdepartments. ( expenses to 324) and C4 Explain controllable costs(p. 333) responsibility accounting. transfer pricing C5 Appendix 9A—Explaintransfer prices. and methods to set (p. 339) C6 Appendix 9B—Describe allocation of joint costs across products. (p. 341) LP9 wiL79581_ch09_320-361 11/6/08 5:16 Page 321 Ssen 16 s-171:Desktop Folder:TEMPWORK:November:Don't Delete (Jobs):MHBR101/WildMA/3009T:MHBR101- Decision Feature On The Green “The more clicks we can get, the better our future” —Todd Rath ROCHESTER, NY—Brothers Tom and Todd Rath paid their college tuition by diving for lost golf balls and then reselling , their .