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Test Bank ( Download only ) For Managerial Accounting | 4th Edition | Charles E. Davis | Elizabeth Davis
ISBN: 9781119577638

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Test Bank  ( Download only ) For Managerial Accounting | 4th Edition | E. Davis
Test Bank  ( Download only ) For Managerial Accounting | 4th Edition | Charles E. Davis | Elizabeth Davis
ISBN: 9781119577638

Brief Contents iii

Author Biographies iv

Preface v

The Development Story xiii

Acknowledgments xvi

Dedication xvi

Accounting as a Tool for Management 1-1

Unit 1.1 What is Managerial Accounting? 1-2

Reality Check Checking out the new checkout 1-10

Unit 1.2 Different Strategies, Different Information 1-12

Reality Check What’s the price tag for a new strategy? 1-13

Reality Check When Just-In-Time Isn’t 1-16

Unit 1.3 Ethical Considerations in Managerial Accounting 1-18

Reality Check Blowing the whistle 1-23

Learning Objective Summary 1-24

Key Terms / Exercises / Problems / Cases / Endnotes

TF1 C&C Sports, Managerial Accounting Context TF1-1

Learning Objective Summary TF1-7

Endnotes

Cost Behavior and Cost Estimation 2-1

Unit 2.1 Cost Behavior Patterns 2-2

Data Analytics in Action 2-5

Reality Check If it looks like a variable cost . . . 2-7

Unit 2.2 Cost Estimation 2-10

Reality Check Making the relevant range irrelevant 2-15

Unit 2.3 Contribution Margin Analysis 2-17

Reality Check The contribution margin recipe 2-19

Learning Objective Summary 2-24

Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes

Cost–Volume–Profit Analysis and Pricing Decisions 3-1

Unit 3.1 Breakeven Analysis 3-3

Reality Check Who really uses breakeven analysis? 3-4

Unit 3.2 Cost–Volume–Profit Analysis 3-8

Data Analytics in Action 3-11

Reality Check Don’t let ghost restaurants scare you 3-13

Unit 3.3 Multiproduct CVP Analysis 3-16

Reality Check Mixing it up on a high flyer 3-17

Unit 3.4 Pricing Decisions 3-21

Reality Check Big data brings dynamic pricing strategies 3-24

Learning Objective Summary 3-26

Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes

Product Costs and Job Order Costing 4-1

Unit 4.1 Product and Period Costs 4-2

Data Analytics in Action 4-5

Reality Check Showing cost classifications in published financial statements 4-7

Unit 4.2 Product Cost Flows 4-9

Reality Check What’s satisfying your sweet tooth going to cost? 4-14

Unit 4.3 Job Order Costing 4-17

Reality Check Will robots win the direct labor battle? 4-22

Unit 4.4 Underapplied and Overapplied Manufacturing Overhead 4-25

Reality Check Missing the Overhead Mark 4-26

Learning Objective Summary 4-30

Key Terms / Exercises / Problems / Cases / Data Analytics Problem

TF2 Process Costing TF2-1

Data Analytics in Action TF2-5

Reality Check Costs in the oyster bed TF2-9

Learning Objective Summary TF2-13

Exercises / Problems / Cases / Endnotes

TF3 Variable and Absorption Costing TF3-1

Reality Check Variable costing, German style TF3-6

Learning Objective Summary TF3-10

Exercises / Problems / Cases

Planning and Forecasting in a Manufacturing Setting 5-1

Unit 5.1 Planning and the Budgeting Process 5-3

Reality Check Starting from Zero 5-6

Unit 5.2 Performance Standards 5-9

Reality Check The diamond standard 5-9

Unit 5.3 Building the Master Budget: The Operating Budget 5-15

Reality Check is there a crystal ball for forecasting sales? 5-17

Data Analytics in Action 5-24

Unit 5.4 Building the Master Budget: The Cash Budget 5-31

Reality Check Budgeting around the world 5-35

Unit 5.5 Pro-Forma Financial Statements 5-40

Reality Check How the pros use pro-formas 5-43

Learning Objective Summary 5-46

Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes

Performance Evaluation: Variance Analysis 6-1

Unit 6.1 Flexible Budgets: A Performance Evaluation Tool 6-3

Reality Check Who’s being flexible? 6-5

Data Analytics in Action 6-9

Unit 6.2 Variance Analysis: Direct Materials 6-14

Reality Check Going nuts over almonds 6-16

Reality Check A variance to remember 6-18

Unit 6.3 Variance Analysis: Direct Labor 6-21

Reality Check Labor efficiency strike out 6-24

Unit 6.4 Variance Analysis: Overhead 6-27

Learning Objective Summary 6-32

Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes

TF4 Standard Costing Systems TF4-1

Reality Check are standard costing systems headed for extinction? TF4-5

Learning Objective Summary TF4-12

Exercises / Problems / Endnotes

Activity-Based Costing and Activity-Based Management 7-1

Unit 7.1 Activity-Based Costing 7-3

Reality Check Making a package deal 7-6

Unit 7.2 Developing Activity-Based Product Costs 7-10

Reality Check ABC isn’t just for manufacturing 7-16

Unit 7.3 Activity-Based Management 7-20

Data Analytics in Action 7-22

Reality Check Working to add value 7-24

Learning Objective Summary 7-27

Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes

TF5 Customer Profitability TF5-1

Data Analytics in Action TF5-6

Reality Check All customers are not created equal TF5-7

Learning Objective Summary TF5-10

Exercises / Problems / Endnotes

Using Accounting Information to Make Managerial Decisions 8-1

Unit 8.1 Identifying Relevant Information 8-3

Reality Check How big is big data? 8-4

Unit 8.2 Special Order Pricing 8-9

Reality Check The dynamics of pricing 8-10

Unit 8.3 Outsourcing 8-14

Reality Check It’s time to shore up production 8-15

Unit 8.4 Allocating Constrained Resources 8-20

Data Analytics in Action 8-22

Reality Check Money doesn’t grow on trees 8-23

Unit 8.5 Keeping or Eliminating Operations 8-26

Reality Check Sometimes less is more 8-29

Learning Objective Summary 8-32

Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes

Capital Budgeting 9-1

Unit 9.1 Capital Budgeting Decisions 9-2

Reality Check How much capital are we talking about? 9-5

Unit 9.2 Time Value of Money 9-8

Reality Check If you build it, they will stay 9-13

Unit 9.3 Discounted Cash Flow Techniques 9-15

Reality Check Don’t discount the choice of a discount rate 9-17

Data Analytics in Action 9-22

Unit 9.4 Other Capital Budgeting Techniques 9-25

Reality Check So many choices, so little money 9-28

Learning Objective Summary 9-31

Key Terms / Exercises / Problems / Cases / Data Analytics Problems / Endnotes

10 Decentralization and Performance Evaluation 10-1

Unit 10.1 Centralized versus Decentralized Organizations 10-2

Reality Check Taking center stage—or not 10-5

Unit 10.2 Segment Evaluation 10-8

Reality Check The whole isn’t always greater than the sum of its parts 10-9

Unit 10.3 Return on Investment 10-13

Data Analytics in Action 10-17

Reality Check Getting a healthy ROI 10-18

Unit 10.4 Residual Income and EVA® 10-20

Reality Check Finding value in compensation 10-24

Appendix Transfer Pricing 10-27

Reality Check The taxing transfer 10-28

Learning Objective Summary 10-33

Key Terms / Exercises / Problems / Cases / Data Analytics Problem / Endnotes

11 Performance Evaluation Revisited: A Balanced Approach 11-1

Unit 11.1 Performance Measures 11-2

Reality Check Batter up 11-5

Unit 11.2 The Balanced Scorecard 11-10

Data Analytics in Action 11-12

Reality Check Not your typical balanced scorecard 11-16

Unit 11.3 Benchmarking 11-20

Reality Check Benchmarking in health care 11-22

Appendix Measures of Meeting Delivery Expectations 11-23

Learning Objective Summary 11-28

Key Terms / Exercises / Problems / Cases / Data Analytics

Problems / Endnotes

12 Financial Statement Analysis 12-1

Unit 12.1 Horizontal Analysis of Financial Statements 12-2

Reality Check How to slice an apple 12-6

Unit 12.2 Common-Size Financial Statements 12-8

Reality Check Hospitals suffer from bad debts 12-11

Unit 12.3 Ratio Analysis 12-15

Reality Check Don’t cash in too quickly 12-19

Unit 12.4 Industry Analysis 12-28

Reality Check Growing strong farms 12-29

Learning Objective Summary 12-33

Key Terms / Exercises / Problems / Cases / Endnotes

13 Statement of Cash Flows 13-1

Unit 13.1 Categorizing Cash Flows 13-2

Reality Check What’s in your wallet? 13-4

Unit 13.2 Cash Flows Provided by Operating Activities: The Indirect Method 13-8

Reality Check Running out of cash? 13-11

Unit 13.3 Cash Flows Provided by Investing and Financing Activities 13-13

Unit 13.4 Constructing and Interpreting the Statement of Cash Flows 13-19

Appendix Cash Flows Provided by Operating Activities: The Direct Method 13-24

Learning Objective Summary 13-30

Key Terms / Exercises / Problems / Cases / Endnotes

Glossary G-1

Index I-1