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1.
65.052.2
R-52


    Ricketts, Don
    Managerial Accounting [Текст] : second edition / Don Ricketts, Gray Jack. - Boston : Houghton Mifflin Company, 1991. - 949 с. - ISBN 0-395-43362-2 : Б. ц.
    Содержание:
Preface xi
Part . - С .1
Fundamentals of Managerial
Accounting . - С .1
1Accounting and the
Management Process . - С .2
Organizations: Their Objectives and
Goals . - С .3
The Management Process . - С .4
Planning and Budgeting . - С .4
Organizing . - С .5
Implementing . - С .6
Controlling . - С .7
The Accountant in the Organization . - С .8
The Controller's Office . - С .9
The Treasurer's Office . - С .11
The Accounting Process . - С .7
Financial Accounting . - С .11
Managerial Accounting . - С .12
Accounting Information as an
Economic Commodity . - С .15
Standards of Ethical Conduct . - С .75
2 Cost Classification and Flow . - С .25
Product Costs Versus Period Costs . - С .26
Cost Classification in a
Merchandising Company . - С .29
Cost Classification in a
Service Company . - С .31
Cost Classification in a
Manufacturing Company . - С .34
Direct Materials . - С .36
Direct Labor . - С .37
Manufacturing Overhead . - С .37
Prime Costs and Conversion Costs . - С .38
Total Manufacturing Costs Versus
Unit Manufacturing Costs . - С .40
Manufacturing Cost Flows . - С .47
Statement of Cost of Goods Manufactured . - С .42
Statement of Cost of Goods Manufactured and Sold . - С .43
Two Product Costing Systems . - С .46
Job Order Cost Accounting . - С .46
Process Cost Accounting . - С .46
3 Cost Behavior and Estimation . - С .65
Cost Behavior Patterns . - С .66
Variable Costs . - С .66
Fixed Costs . - С .68
Mixed Costs . - С .69
Step Costs . - С .70
Causes of Cost Behavior Patterns . - С .72
The Engineering Approach to
Cost Estimation . - С .73
Cost Estimation from Historical Data . - С .74
Selection of a Cost Driver . - С .75
The Graphic Approach . - С .76
The High-Low Approach . - С .80
Regression Analysis . - С .83
Using Cost Behavior in Reporting
Income: The Contribution Format . - С .87
Part . - С .2
Cost Accounting Systems . - С .770
4Job Order Costing . - С .112
Designing a Cost Accounting
System . - С .113
Choosing Between Job Order and Process Costing . - С .714
Job Order Costing . - С .114
Process Costing . - С .115
Calculating the Average Cost per Unit . - С .776
Accounting for Materials Costs . - С .778
Purchase of Materials . - С .118
Issue of Materials . - С .119
Accounting for Labor Costs . - С .722
Accounting for Manufacturing
Overhead Costs . - С .726
The Predetermined Overhead Rate . - С .727
Applied Overhead Costs . - С .130
Actual Overhead Costs . - С .130
Accounting for Over- and
Underapplied Overhead . - С .132
Causes of Over- and Underapplied Overhead . - С .133
Reporting Over- or Underapplied Overhead . - С .135
Accounting for the Cost of
Finished Goods and the Cost of
Goods Sold . - С .737
Cost of Finished Goods . - С .138
Cost of Goods Sold . - С .139
Preparing Statements of the Cost of
Goods Manufactured and Sold . - С .747
The Statement of Cost of Goods
Manufactured . - С .141
The Statement of Cost of Goods Sold . - С .142
5 Process Costing . - С .766
A Simple Illustration of Process
Costing . - С .767
Identifying Costs with Activities . - С .770
Accounting for Partially Completed
Units in Ending Inventory . - С .774
Calculating Equivalent Units for Resources
Added Uniformly . - С .176
Calculating Equivalent Units for Resources
Added in a Lump . - С .777
Using Equivalent Units to Calculate
Unit Costs and Total Costs . - С .779
Accounting for Partially Completed
Units in Beginning Inventory . - С .784
The Moving Average Cost Flow Assumption . - С .186
The FIFO Cost Flow Assumption . - С .192
Part . - С .3
Accounting in Managerial
Planning Decisions . - С .220
6 Cost-Volume-Profit Analysis . - С .222
Basic Assumptions of Cost-VolumeProfit Analysis . - С .223
Basic Approaches to Cost-VolumeProfit Analysis . - С .225
Equation Approach . - С .225
Contribution Margin per Unit Approach . - С .226
Contribution Margin Ratio Approach . - С .228
The Graphic Approach to CostVolume-Prof it Analysis . - С .237
Some Managerial Uses of CostVolume-Profit Analysis . - С .234
Target Profit . - С .234
Margin of Safety . - С .235
Effect of a Change in Sales Price . - С .236
Effect of a Change in Variable Costs . - С .237
Effect of a Change in Fixed Costs . - С .237
Effect of a Simultaneous Price and
Cost Changes . - С .238
Multiproduct Cost-VolumeProf it Analysis . - С .247
Maximizing the Contribution from Scarce Resources . - С .244
Computerized Cost-Volume-Profit
Analysis . - С .247
Appendix 6linear Programming . - С .270
Formulation of the Problem . - С .272
Graphic Solution of a Linear
Program . - С .273
7 Planning the Master Budget . - С .277
Purposes of the Master Budget . - С .275
Strategic Planning . - С .279
Coordination of Activities . - С .279
Communications of Plans . - С .279
Performance Evaluation . - С .280
Uses and Abuses of the Master Budget . - С .280
An Overview of the Master Budget . - С .280
Preparing a Master Budget . - С .283
Sales Budget . - С .283
Production Budget . - С .286
Direct Materials Budget . - С .290
Direct Labor Budget . - С .292
Manufacturing Overhead Budget . - С .293
Ending Inventory Budget . - С .295
Selling and Administrative Expense Budget . - С .296
Budgeted Income Statement . - С .298
Cash Budget . - С .299
Budgeted Balance Sheet . - С .300
The Master Budget in a
Merchandising Company . - С .304
Safes Budget . - С .305
Purchases Budget . - С .305
Selling and Administrative Expense Budget . - С .307
Cash Budget . - С .307
Budgeted Income Statement . - С .309
Budgeted Balance Sheet . - С .309
Use of Computerized Financial
Planning Models . - С .313
New Manufacturing Environment . - С .314
Suppliers . - С .315
Flexibility in the Manufacturing Process . - С .315
Quality . - С .315
Benefits of a JIT Inventory System . - С .316
8 Relevant Costs and
Management Decisions . - С .352
Recurring and Nonrecurring
Decisions . - С .353
Relevant Costs . - С .354
Sunk Costs . - С .354
Special Orders and Capacity
Utilization . - С .356
A Common Pitfall: Unit Fixed Costs . - С .359
Other Factors in a Special-Order Decision . - С .359
Make-or-Buy Decisions . - С .367
The Effect of Production Volume . - С .362
Other Factors in a Make-or-Buy Decision . - С .363
Adding and Dropping Products . - С .365
Sell-or-Process-Further Decisions . - С .367
Part . - С .4
Accounting in Managerial
Control Decisions . - С .398
9 Responsibility Accounting; Segmented
Reporting and Direct Costing . - С .400
Responsibility Accounting . - С .407
Common Patterns for Dividing
Responsibility . - С .403
Division by Business Function . - С .403
Division by Product Line . - С .403
Division by Geographic Region . - С .405
Financial Responsibility Centers and Their Accounting
Needs . - С .405
Expense Centers . - С .407
Revenue Centers . - С .407
Profit Centers . - С .407
Investment Centers . - С .408
The Principle of Controllability . - С .409
Level of Authority and Controllability . - С .410
Time Period and Controllability . - С .410
Assigning Costs to Organizational
Segments: Direct Costs Versus
Common Costs . - С .477
Preparing Reports for Segments . - С .472
Product-Line Reports . - С .413
Territory Reports . - С .415
Reports by Type of Customer . - С .418
Controllability and Segmented
Reporting . - С .420
Assigning Costs to Inventory:
Direct Costing Versus
Absorption Costing . - С .422
10 Standard Costs: Direct Materials and Direct Labor . - С .457
Uses of Standard Costs . - С .458
Cost Accounting . - С .459
Preparing Budgets . - С .459
Measuring Performance . - С .459
Bases of Standard Costs . - С .460
Currently Attainable Standards . - С .460
Theoretical Standards . - С .460
Direct Materials Variances . - С .467
Establishing Standards for Direct Materials . - С .461
Calculating Variances for Direct Materials . - С .462
Reporting Direct Materials Variances to Management . - С .468
Direct Labor Variances . - С .470
Establishing Standards for Direct Labor . - С .470
Calculating Variances for Direct Labor . - С .471
Reporting Direct Labor Variances to Management . - С .475
Investigating Variances . - С .478
Statistical Quality Control . - С .478
Managerial Judgment . - С .480
Standard Costs in the General
Ledger . - С .481
11 Flexible Budgets and Manufacturing
Overhead Costs . - С .501
Flexible Overhead Budgets . - С .502
Format for the Flexible Budget . - С .503
Advantages of the Flexible Budget . - С .504
Selecting a Cost Driver . - С .505
Manufacturing Overhead Standards . - С .506
Avoiding Seasonal Variations in
Cost and Volume . - С .506
Calculating the Predetermined Overhead
Rate . - С .506
Calculating the Standard Applied
Manufacturing Overhead Cost per Unit . - С .507
Manufacturing Overhead Variances . - С .508
The Budget Variance . - С .508
The Volume Variance . - С .518
Causes of Manufacturing Overhead
Variances . - С .524
Controllable Costs . - С .524
Allocated Costs . - С .524
Nonfinancial Measures for Controlling
Manufacturing Overhead . - С .525
Application of Flexible Budgets to
Nonmanufacturing Activities . - С .526
Manufacturing Overhead Costs in the General Ledger . - С .528
12 Performance Measurement: Revenue
Centers and Profit Centers . - С .551
Performance Measurement in
Revenue Centers . - С .552
Performance Measurement in
Profit Centers . - С .553
Uses of Revenue Variances . - С .554
Calculation of Revenue Variances . - С .556
Sales Price Variance . - С .556
Sales Volume Variance . - С .559
Sales Mix Variance . - С .559
Calculation of Expense and
Revenue Variances for Profit
Center Managers . - С .566
Performance Analysis by Sales
Territory, Distribution Channel, and Product Line . - С .570
Analysis by Territory . - С .571
Analysis by Distribution Channel . - С .575
Analysis by Product . - С .577
13 Performance Measurement:
Investment Centers . - С .600
Return on Investment (ROI) . - С .607
Calculating ROI . - С .602
Setting a Budgeted ROI . - С .602
Residual Income (Rl) . - С .603
Calculating Rl . - С .603
Setting Target Rate of Return . - С .605
The Du Pont Formula . - С .605
Return on Sales . - С .605
Asset Turnover . - С .606
Calculating ROI with the Du Pont Formula . - С .607
Using the Du Pont Formula . - С .608
Problems in Measuring Earnings for an Investment or
Profit Center . - С .609
Allocation of Corporate Costs . - С .610
Effects of Transfer Prices . - С .612
Problems in Measuring Investment for ROI and Rl
Computations . - С .672
What is Included in Investment? . - С .612
How are Included Items Measured? . - С .613
Supplementary Measures of
Performance . - С .674
Transfer Prices . - С .677
Market-Based Transfer Prices . - С .618
Cost-Based Transfer Prices . - С .624
Multinational Transfer Pricing . - С .627
PartS
Advanced Topics in
Managerial Accounting . - С .652
14 Introduction to Capital
Expenditure Analysis . - С .654
Capital Expenditures and Long-Range
Planning . - С .655
Characteristics of Capital
Expenditures . - С .656
Return on Investment Versus Return of Investment . - С .656
Discounted Cash Flows . - С .657
Present Value Analysis . - С .658
Calculating Future Values . - С .658
Calculating Present Values (Discounting) . - С .660
Calculating the Present Value of an Annuity . - С .667
Evaluation of Capital Expenditures . - С .664
New Product Investment . - С .667
Machine Replacement . - С .669
The Incremental Approach to Evaluation . - С .669
Time-Adjusted Rate of Return: An
Alternate Method of Analysis . - С .672
Calculating the Time-Adjusted Rate of
Return . - С .673
Interpolating to Find the Time-Adjusted
Rate of Return . - С .675
Postaudit of Capital Expenditures . - С .676
15 Further Topics in Capital
Expenditure Analysis . - С .691
The Effect of Income Taxes on
Capital Expenditures . - С .692
Gain or Loss from Selling Old Equipment . - С .692
Increased Revenues and Expenses . - С .693
The Depreciation Tax Shield . - С .695
Including Income Tax Effects in a Capital
Expenditure Analysis . - С .699
The Cost of Capital and the
Minimum Rate of Return . - С .703
Ranking Projects by Profitability
Index . - С .705
Ranking Projects by Payback Period . - С .770
Calculating the Payback Period . - С .710
Weaknesses of the Payback Method . - С .712
Ranking Projects by Accounting
Rate of Return . - С .776
16 Cost Allocation . - С .740
Shortcomings of Plantwide
Predetermined Overhead Rates . - С .747
Advantages of Activity-Based
Predetermined Overhead Rates . - С .743
Assigning Service Activity Costs to
Production Activities . - С .746
Identifying Service Activities . - С .747
Tracing Overhead Costs to Activities in
Which They Were Incurred . - С .748
Assigning Service Activity Costs to User
Production Activities . - С .748
Calculating Activity-Based
Predetermined Overhead Rates . - С .753
Assigning Fixed and Variable
Costs Separately . - С .756
17 Analysis of Financial Statements . - С .778
Standards for Financial Comparison . - С .779
Comparison with Predetermined Standards . - С .780
Comparison with Past Performance . - С .780
Comparison with Competitors . - С .780
Preparing Comparative Statements . - С .757
Showing Amount and Percentage of Change . - С .781
Adjusting for Differences in Size.'
Common-Size Financial Statements . - С .785
Use of Ratios . - С .793
Earning-Power Ratios . - С .795
Earnings per Share . - С .795
Fully Diluted Earnings per Share . - С .797
Price-Earnings Ratio . - С .798
Dividend Payout Ratio . - С .799
Dividend-Yield Ratio . - С .799
Return on Total Assets Ratio . - С .800
Return on Common Shareholders' Equity . - С .801
Financial Leverage . - С .804
Debt-Paying-Ability Ratios . - С .806
Working Capital . - С .807
Current Ratio . - С .808
Acid-Test Ratio . - С .811
Accounts Receivable Turnover . - С .811
Average Collection Period . - С .812
Inventory Turnover . - С .813
Average Selling Period . - С .813
Times-Interest-Earned Ratio . - С .814
Debt-to-Equity Ratio . - С .815
Book Value per Sha re . - С .816
18 Statement of Cash Flows . - С .850
Uses for Statements of Cash Flows . - С .557
Definition of Cash . - С .552
Identifying Cash Flows . - С .553
Preparing a Simple Statement of Cash
Flows from the Balance Sheet . - С .555
Format for a Statement of Cash Flows . - С .556
T Accounts as an Aid in Preparing a
Statement of Cash Flows . - С .566
Using T Accounts to Double-Check and Refine
Statements of Cash Flows . - С .567
Using T Accounts to Prepare a Statement of
Cash Flows . - С .870
Appendix A
Present Value Tables . - С .917
Glossary . - С .923
Index . - С .937
УДК

Кл.слова (ненормированные):
Облік бухгалтерський -- Accounting -- Учет бухгалтерский -- Менеджмент -- Management -- Менеджмент
Аннотация: The first edition of Managerial Accounting was based on a systematic evaluation of the needs of managerial accounting students and teachers. We used extensive market research and analyzed over 100 course syllabi. The second edition benefits from the feedback from many users and nonusers in all parts of the United States and Europe. Many instructors and students shared their experiences with the first edition. The authors used their combined 41 years of experience in teaching managerial accounting to write the second edition.


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Jack, Gray
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2.
65.052.2
R-53


    Ricketts, Don
    Managerial Accounting (instructor`s solutions manual) [Текст] : second edition / Don Ricketts, Gray. - Boston : Houghton Mifflin Company, 1991. - 936 с. - ISBN 0-395-57193-6 : Б. ц.
    Содержание:
Accounting and the Management . - С .1
Cost dassification and F!ow . - С .10
Cost Behavior and Estimation . - С .56
Job Order Costing . - С .105
Chapters Process Costing . - С .149
Cost-Volume-Profit . - С .221
Planning the Master Budget . - С .278
Relevant Costs and Management Decisions . - С .351
Responsibility Accounting: Segmented
Reporting and Direct Costing . - С .404
Standard Costs: Direct Materials and Direct
Labor . - С .458
Flexible Budgets and Manufacturing Overhead
Costs . - С .506
Performance Measurment . - С .568
Performance Measurement: Investment
Centers . - С .619
Introduction to Expenditure Analysis . - С .672
Further Topics in . - С .713
Cost Allocation . - С .784
Analysis of Financial . - С .832
Statement of Cash Flows . - С .879
УДК

Кл.слова (ненормированные):
Облік бухгалтерський -- Accounting -- Учет бухгалтерский -- Менеджмент -- Management -- Менеджмент
Аннотация: The Instructor's Solutions Manual is the primary teaching aid for instructors of the managerial accounting course. It contains suggested answers for ai! short-answer questions and complete solutions to all exercises and problems found in the text. The short-answer questions are intended primarily for classroom discussion; the answers are thus provided to act as guidelines, but other answers are acceptable. The exercises can be done in class or given as brief homework assignments. Solutions to these exercises are presented in a clear, step-by-step format to facilitate ciassroom discussion. Where applicable, they match the proper accounting formats set forth in the text, and are thus an acceptable model for homework assignments. The solutions to the problems follow accounting formats from the text. A complete solution is given for "Required" section of every problem. Complex calculations and derivations of numbers that may not be clear to students are also provided in many instances. In addition, a!i solutions are available as mylar transparencies.


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Gray
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