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<!DOCTYPE html>
<html>
<head>
<meta charset="UTF-8">
<link href="shared/bookhub.css" rel="stylesheet" type="text/css">
<title>Managerial Accounting - Table of Contents</title>
</head>
<body>
<div id="book-content">
<h1>Managerial Accounting</h1>
<div id="edition">v. 1.0</div>
<h2 id="toc-header">Table of Contents</h2>
<ul id="toc-top-ul">
<li>
<h3><a href="s00-license.html">Licensing Information</a></h3>
</li>
<li>
<h3><a href="s04-preface.html">Preface</a></h3>
</li>
<li>
<h3><a href="s05-what-is-managerial-accounting.html">Chapter 1: What Is Managerial Accounting?</a></h3>
<ul>
<li><a href="s05-00-what-is-managerial-accounting.html">Chapter Introduction</a></li>
<li><a href="s05-01-characteristics-of-managerial-.html">Characteristics of Managerial Accounting</a></li>
<li><a href="s05-02-planning-and-control-functions.html">Planning and Control Functions Performed by Managers</a></li>
<li><a href="s05-03-key-finance-and-accounting-per.html">Key Finance and Accounting Personnel</a></li>
<li><a href="s05-04-ethical-issues-facing-the-acco.html">Ethical Issues Facing the Accounting Industry</a></li>
<li><a href="s05-05-computerized-accounting-system.html">Computerized Accounting Systems</a></li>
<li><a href="s05-06-cost-terminology.html">Cost Terminology</a></li>
<li><a href="s05-07-how-product-costs-flow-through.html">How Product Costs Flow through Accounts</a></li>
<li><a href="s05-08-income-statements-for-manufact.html">Income Statements for Manufacturing Companies</a></li>
</ul>
</li>
<li>
<h3><a href="s06-how-is-job-costing-used-to-tra.html">Chapter 2: How Is Job Costing Used to Track Production Costs?</a></h3>
<ul>
<li><a href="s06-00-how-is-job-costing-used-to-tra.html">Chapter Introduction</a></li>
<li><a href="s06-01-differentiating-job-costing-fr.html">Differentiating Job Costing from Process Costing</a></li>
<li><a href="s06-02-how-a-job-costing-system-works.html">How a Job Costing System Works</a></li>
<li><a href="s06-03-assigning-manufacturing-overhe.html">Assigning Manufacturing Overhead Costs to Jobs</a></li>
<li><a href="s06-04-job-costing-in-service-organiz.html">Job Costing in Service Organizations</a></li>
<li><a href="s06-05-chapter-wrap-up-summary-of-cos.html">Chapter Wrap-Up: Summary of Cost Flows at Custom Furniture Company</a></li>
</ul>
</li>
<li>
<h3><a href="s07-how-does-an-organization-use-a.html">Chapter 3: How Does an Organization Use Activity-Based Costing to Allocate Overhead Costs?</a></h3>
<ul>
<li><a href="s07-00-how-does-an-organization-use-a.html">Chapter Introduction</a></li>
<li><a href="s07-01-why-allocate-overhead-costs.html">Why Allocate Overhead Costs?</a></li>
<li><a href="s07-02-approaches-to-allocating-overh.html">Approaches to Allocating Overhead Costs</a></li>
<li><a href="s07-03-using-activity-based-costing-t.html">Using Activity-Based Costing to Allocate Overhead Costs</a></li>
<li><a href="s07-04-using-activity-based-managemen.html">Using Activity-Based Management to Improve Operations</a></li>
<li><a href="s07-05-using-activity-based-costing-a.html">Using Activity-Based Costing (ABC) and Activity-Based Management (ABM) in Service Organizations</a></li>
<li><a href="s07-06-variations-of-activity-based-c.html">Variations of Activity-Based Costing (ABC)</a></li>
</ul>
</li>
<li>
<h3><a href="s08-how-is-process-costing-used-to.html">Chapter 4: How Is Process Costing Used to Track Production Costs?</a></h3>
<ul>
<li><a href="s08-00-how-is-process-costing-used-to.html">Chapter Introduction</a></li>
<li><a href="s08-01-comparison-of-job-costing-with.html">Comparison of Job Costing with Process Costing</a></li>
<li><a href="s08-02-product-cost-flows-in-a-proces.html">Product Cost Flows in a Process Costing System</a></li>
<li><a href="s08-03-determining-equivalent-units.html">Determining Equivalent Units</a></li>
<li><a href="s08-04-the-weighted-average-method.html">The Weighted Average Method</a></li>
<li><a href="s08-05-preparing-a-production-cost-re.html">Preparing a Production Cost Report</a></li>
</ul>
</li>
<li>
<h3><a href="s09-how-do-organizations-identify-.html">Chapter 5: How Do Organizations Identify Cost Behavior Patterns?</a></h3>
<ul>
<li><a href="s09-00-how-do-organizations-identify-.html">Chapter Introduction</a></li>
<li><a href="s09-01-cost-behavior-patterns.html">Cost Behavior Patterns</a></li>
<li><a href="s09-02-cost-estimation-methods.html">Cost Estimation Methods</a></li>
<li><a href="s09-03-the-contribution-margin-income.html">The Contribution Margin Income Statement</a></li>
<li><a href="s09-04-the-relevant-range-and-nonline.html">The Relevant Range and Nonlinear Costs</a></li>
<li><a href="s09-05-appendix-performing-regression.html">Appendix: Performing Regression Analysis with Excel</a></li>
</ul>
</li>
<li>
<h3><a href="s10-how-is-cost-volume-profit-anal.html">Chapter 6: How Is Cost-Volume-Profit Analysis Used for Decision Making?</a></h3>
<ul>
<li><a href="s10-00-how-is-cost-volume-profit-anal.html">Chapter Introduction</a></li>
<li><a href="s10-01-cost-volume-profit-analysis-fo.html">Cost-Volume-Profit Analysis for Single-Product Companies</a></li>
<li><a href="s10-02-cost-volume-profit-analysis-fo.html">Cost-Volume-Profit Analysis for Multiple-Product and Service Companies</a></li>
<li><a href="s10-03-using-cost-volume-profit-model.html">Using Cost-Volume-Profit Models for Sensitivity Analysis</a></li>
<li><a href="s10-04-impact-of-cost-structure-on-co.html">Impact of Cost Structure on Cost-Volume-Profit Analysis</a></li>
<li><a href="s10-05-using-a-contribution-margin-wh.html">Using a Contribution Margin When Faced with Resource Constraints</a></li>
<li><a href="s10-06-income-taxes-and-cost-volume-p.html">Income Taxes and Cost-Volume-Profit Analysis</a></li>
<li><a href="s10-07-using-variable-costing-to-make.html">Using Variable Costing to Make Decisions</a></li>
</ul>
</li>
<li>
<h3><a href="s11-how-are-relevant-revenues-and-.html">Chapter 7: How Are Relevant Revenues and Costs Used to Make Decisions?</a></h3>
<ul>
<li><a href="s11-00-how-are-relevant-revenues-and-.html">Chapter Introduction</a></li>
<li><a href="s11-01-using-differential-analysis-to.html">Using Differential Analysis to Make Decisions</a></li>
<li><a href="s11-02-make-or-buy-decisions.html">Make-or-Buy Decisions</a></li>
<li><a href="s11-03-product-line-decisions.html">Product Line Decisions</a></li>
<li><a href="s11-04-customer-decisions.html">Customer Decisions</a></li>
<li><a href="s11-05-review-of-cost-terms-used-in-d.html">Review of Cost Terms Used in Differential Analysis</a></li>
<li><a href="s11-06-special-order-decisions.html">Special Order Decisions</a></li>
<li><a href="s11-07-cost-plus-pricing-and-target-c.html">Cost-Plus Pricing and Target Costing</a></li>
<li><a href="s11-08-identifying-and-managing-bottl.html">Identifying and Managing Bottlenecks</a></li>
<li><a href="s11-09-be-aware-of-qualitative-factor.html">Be Aware of Qualitative Factors</a></li>
<li><a href="s11-10-appendix-making-decisions-invo.html">Appendix: Making Decisions Involving Joint Costs</a></li>
</ul>
</li>
<li>
<h3><a href="s12-how-is-capital-budgeting-used-.html">Chapter 8: How Is Capital Budgeting Used to Make Decisions?</a></h3>
<ul>
<li><a href="s12-00-how-is-capital-budgeting-used-.html">Chapter Introduction</a></li>
<li><a href="s12-01-capital-budgeting-and-decision.html">Capital Budgeting and Decision Making</a></li>
<li><a href="s12-02-net-present-value.html">Net Present Value</a></li>
<li><a href="s12-03-the-internal-rate-of-return.html">The Internal Rate of Return</a></li>
<li><a href="s12-04-other-factors-affecting-npv-an.html">Other Factors Affecting NPV and IRR Analysis</a></li>
<li><a href="s12-05-the-payback-method.html">The Payback Method</a></li>
<li><a href="s12-06-additional-complexities-of-est.html">Additional Complexities of Estimating Cash Flows</a></li>
<li><a href="s12-07-the-effect-of-income-taxes-on-.html">The Effect of Income Taxes on Capital Budgeting Decisions</a></li>
<li><a href="s12-08-appendix-present-value-tables.html">Appendix: Present Value Tables</a></li>
</ul>
</li>
<li>
<h3><a href="s13-how-are-operating-budgets-crea.html">Chapter 9: How Are Operating Budgets Created?</a></h3>
<ul>
<li><a href="s13-00-how-are-operating-budgets-crea.html">Chapter Introduction</a></li>
<li><a href="s13-01-planning-and-controlling-opera.html">Planning and Controlling Operations</a></li>
<li><a href="s13-02-the-budgeting-process.html">The Budgeting Process</a></li>
<li><a href="s13-03-the-master-budget.html">The Master Budget</a></li>
<li><a href="s13-04-budgeting-in-nonmanufacturing-.html">Budgeting in Nonmanufacturing Organizations</a></li>
<li><a href="s13-05-ethical-issues-in-creating-ope.html">Ethical Issues in Creating Operating Budgets</a></li>
</ul>
</li>
<li>
<h3><a href="s14-how-do-managers-evaluate-perfo.html">Chapter 10: How Do Managers Evaluate Performance Using Cost Variance Analysis?</a></h3>
<ul>
<li><a href="s14-00-how-do-managers-evaluate-perfo.html">Chapter Introduction</a></li>
<li><a href="s14-01-flexible-budgets.html">Flexible Budgets</a></li>
<li><a href="s14-02-standard-costs.html">Standard Costs</a></li>
<li><a href="s14-03-direct-materials-variance-anal.html">Direct Materials Variance Analysis</a></li>
<li><a href="s14-04-direct-labor-variance-analysis.html">Direct Labor Variance Analysis</a></li>
<li><a href="s14-05-variable-manufacturing-overhea.html">Variable Manufacturing Overhead Variance Analysis</a></li>
<li><a href="s14-06-determining-which-cost-varianc.html">Determining Which Cost Variances to Investigate</a></li>
<li><a href="s14-07-using-variance-analysis-with-a.html">Using Variance Analysis with Activity-Based Costing</a></li>
<li><a href="s14-08-fixed-manufacturing-overhead-v.html">Fixed Manufacturing Overhead Variance Analysis</a></li>
<li><a href="s14-09-appendix-recording-standard-co.html">Appendix: Recording Standard Costs and Variances</a></li>
</ul>
</li>
<li>
<h3><a href="s15-how-do-managers-evaluate-perfo.html">Chapter 11: How Do Managers Evaluate Performance in Decentralized Organizations?</a></h3>
<ul>
<li><a href="s15-00-how-do-managers-evaluate-perfo.html">Chapter Introduction</a></li>
<li><a href="s15-01-using-decentralized-organizati.html">Using Decentralized Organizations to Control Operations</a></li>
<li><a href="s15-02-maintaining-control-over-decen.html">Maintaining Control over Decentralized Organizations</a></li>
<li><a href="s15-03-comparing-segmented-income-for.html">Comparing Segmented Income for Investment Centers</a></li>
<li><a href="s15-04-using-return-on-investment-roi.html">Using Return on Investment (ROI) to Evaluate Performance</a></li>
<li><a href="s15-05-using-residual-income-ri-to-ev.html">Using Residual Income (RI) to Evaluate Performance</a></li>
<li><a href="s15-06-using-economic-value-added-eva.html">Using Economic Value Added (EVA) to Evaluate Performance</a></li>
<li><a href="s15-07-wrap-up-of-game-products-inc.html">Wrap-Up of Game Products, Inc.</a></li>
<li><a href="s15-08-appendix-transfer-prices-betwe.html">Appendix: Transfer Prices between Divisions</a></li>
</ul>
</li>
<li>
<h3><a href="s16-how-is-the-statement-of-cash-f.html">Chapter 12: How Is the Statement of Cash Flows Prepared and Used?</a></h3>
<ul>
<li><a href="s16-00-how-is-the-statement-of-cash-f.html">Chapter Introduction</a></li>
<li><a href="s16-01-purpose-of-the-statement-of-ca.html">Purpose of the Statement of Cash Flows</a></li>
<li><a href="s16-02-three-types-of-cash-flow-activ.html">Three Types of Cash Flow Activities</a></li>
<li><a href="s16-03-four-key-steps-to-preparing-th.html">Four Key Steps to Preparing the Statement of Cash Flows</a></li>
<li><a href="s16-04-using-the-indirect-method-to-p.html">Using the Indirect Method to Prepare the Statement of Cash Flows</a></li>
<li><a href="s16-05-analyzing-cash-flow-informatio.html">Analyzing Cash Flow Information</a></li>
<li><a href="s16-06-appendix-using-the-direct-meth.html">Appendix: Using the Direct Method to Prepare the Statement of Cash Flows</a></li>
</ul>
</li>
<li>
<h3><a href="s17-how-do-managers-use-financial-.html">Chapter 13: How Do Managers Use Financial and Nonfinancial Performance Measures?</a></h3>
<ul>
<li><a href="s17-00-how-do-managers-use-financial-.html">Chapter Introduction</a></li>
<li><a href="s17-01-trend-analysis-of-financial-st.html">Trend Analysis of Financial Statements</a></li>
<li><a href="s17-02-common-size-analysis-of-financ.html">Common-Size Analysis of Financial Statements</a></li>
<li><a href="s17-03-ratio-analysis-of-financial-in.html">Ratio Analysis of Financial Information</a></li>
<li><a href="s17-04-wrap-up-of-chapter-example.html">Wrap-Up of Chapter Example</a></li>
<li><a href="s17-05-nonfinancial-performance-measu.html">Nonfinancial Performance Measures: The Balanced Scorecard</a></li>
</ul>
</li>
</ul>
</div>
</div>
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