Managerial Accounting

  1. Activity-Based Costing
    1. Limitations of Traditional Costing
      1. Overhead Allocation Problems
        1. Product Cost Distortion
          1. Changing Manufacturing Environment
          2. Activity-Based Costing Concepts
            1. Activities and Activity Cost Pools
              1. Cost Drivers
                1. Activity Hierarchy
                  1. Unit-Level Activities
                    1. Batch-Level Activities
                      1. Product-Level Activities
                        1. Facility-Level Activities
                      2. Designing an ABC System
                        1. Step 1: Identify Activities
                          1. Step 2: Assign Costs to Activity Cost Pools
                            1. Step 3: Calculate Activity Rates
                              1. Step 4: Assign Costs to Cost Objects
                              2. ABC in Service Industries
                                1. Service Activity Identification
                                  1. Cost Driver Selection
                                    1. Implementation Challenges
                                    2. Benefits and Limitations of ABC
                                      1. Improved Cost Accuracy
                                        1. Better Decision Making
                                          1. Implementation Costs
                                            1. Complexity Issues
                                            2. Activity-Based Management
                                              1. Process Improvement
                                                1. Activity Elimination
                                                  1. Performance Measurement

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                                                4. Process Costing

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                                                6. Cost-Volume-Profit Analysis