Reporting Techniques In Support of Managerial Decision Making
Publisher: Bookboon.com
Published: 2013
ISBN-13: 9788776815769
Table of contents: title: Content; title: 1. Part 3: Reporting Techniques in Support of Managerial Decision Making; title: 2. Variable Versus Absorption Costing; title: 2.1. Absorption Costing; title: 2.2. Variable Costing; title: 2.3. Variable Costing in Action; title: 2.4. A Double-Edge Sword; title: 2.5. Avoiding a Downward Spiral; title: 2.6. Confused?; title: 2.7. An In-Depth Comparison of Variable Costing and Absorption Costing Income Statements; title: 2.8. The Impact of Inventory Fluctuations; title: 3. Segment Reporting; title: 3.1. Internal Reporting of Segment Data; title: 3.2. The Problem of Segment Income Measurement; title: 3.3. Contribution Income Statement Format; title: 3.4. External Reporting of Segment Data; title: 4. Measures of Residual Income; title: 4.1. Keeping Residual Income in Perspective; title: 5. Concepts in Allocating Service Department Costs; title: 5.1. The Direct Method of Allocating Service Department Cost; title: 5.2. The Step Method of Allocating Service Department Cost; title: 5.3. Multiple Steps and Simultaneous Allocations; title: 6. Leveraging the Power of Modern Information Systems; title: 6.1. Line Item VS. Object of Expenditure; title: 6.2. Business Dashboard; title: 7. Appendix