Managerial Accounting

  1. Relevant Costs for Decision Making
    1. Decision-Making Framework
      1. Steps in Decision Process
        1. Problem Identification
          1. Alternative Generation
            1. Alternative Evaluation
              1. Decision Implementation
              2. Role of Accounting Information
                1. Quantitative vs Qualitative Factors
                2. Relevant Cost Concepts
                  1. Definition of Relevant Costs
                    1. Characteristics of Relevant Costs
                      1. Future Costs
                        1. Differential Costs
                        2. Irrelevant Costs
                          1. Sunk Costs
                            1. Future Costs That Don't Differ
                              1. Allocated Common Costs
                            2. Opportunity Costs
                              1. Definition and Examples
                                1. Implicit Cost Nature
                                  1. Decision-Making Applications
                                  2. Short-Term Decision Types
                                    1. Adding or Dropping Product Lines
                                      1. Relevant Cost Analysis
                                        1. Fixed Cost Considerations
                                          1. Qualitative Factors
                                            1. Customer Relations
                                              1. Employee Morale
                                                1. Strategic Implications
                                              2. Make or Buy Decisions
                                                1. Cost Comparison Analysis
                                                  1. Capacity Considerations
                                                    1. Strategic Factors
                                                      1. Quality Control
                                                        1. Supplier Reliability
                                                          1. Core Competencies
                                                        2. Special Order Decisions
                                                          1. Incremental Analysis
                                                            1. Capacity Utilization
                                                              1. Pricing Considerations
                                                                1. Long-Term Implications
                                                                2. Constrained Resource Utilization
                                                                  1. Identifying Constraints
                                                                    1. Contribution Margin per Unit of Constraint
                                                                      1. Product Mix Optimization
                                                                        1. Theory of Constraints Application
                                                                        2. Sell or Process Further Decisions
                                                                          1. Joint Product Situations
                                                                            1. Incremental Revenue Analysis
                                                                              1. Incremental Cost Analysis
                                                                                1. Split-Off Point Considerations

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                                                                            9. Performance Measurement and Responsibility Accounting

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                                                                            11. Capital Budgeting