Reporting Techniques
Publisher: Bookboon.com
Published: 2013
ISBN-13: 9788776815769
Table of contents: title: Part 3: Reporting Techniques in Support of Managerial Decision Making; title: 1. Variable Versus Absorption Costing; title: 1.1 Absorption Costing; title: 1.2 Variable Costing; title: 1.3 Variable Costing in Action; title: 1.4 A Double-Edge Sword; title: 1.5 Avoiding a Downward Spiral; title: 1.6 Confused?; title: 1.7 An In-Depth Comparison of Variable Costing and Absorption Costing Income Statements; title: 1.8 The Impact of Inventory Fluctuations; title: 2. Segment Reporting; title: 2.1 Internal Reporting of Segment Data; title: 2.2 The Problem of Segment Income Measurement; title: 2.3 Contribution Income Statement Format; title: 2.4 External Reporting of Segment Data; title: 3. Measures of Residual Income; title: 3.1 Keeping Residual Income in Perspective; title: 4. Concepts in Allocating Service Department Costs; title: 4.1 The Direct Method of Allocating Service Department Cost; title: 4.2 The Step Method of Allocating Service Department Cost; title: 4.3 Multiple Steps and Simultaneous Allocations; title: 5. Leveraging the Power of Modern Information Systems; title: 5.1 Line Item VS. Object of Expenditure; title: 5.2 Business Dashboard; title: Appendix