Managerial Accounting Garrison Noreen Brewer 14th Edition Test Bank

Product details:

• ISBN-10 ‏ : ‎ 0078111005
• ISBN-13 ‏ : ‎ 978-0078111006
• Author: Ray H. Garrison

As the long-time #1 best-seller, Garrison has helped guide close to 3 million students through managerial accounting since it was first published. It identifies the three functions managers must perform within their organizations€”plan operations, control activities, and make decisions€”and explains what accounting information is necessary for these functions, how to collect it, and how to interpret it. Garrison€™s Managerial Accounting is known for its relevance, accuracy, and clarity. It is also unique in that the authors write the most important supplements that accompany the book: solutions manual, test bank, instructor€™s manual, and study guide €“ making them both of high quality and extremely consistent with the textbook.

Table contents:

Guided tour	00
Acknowledgements	00
Chapter One
Organizations and accounting	2
Management accounting in a changing environment	4
Strategy for increasing customer value	11
Organizations and decisions	14
The role of accounting	15
Trade-offs in using accounting for multiple purposes	23
Management accountants in organizations	26
Ethics and management accounting	27
Summary	29
Key terms	30
Analysis and interpretation problems	30
Extended analysis and interpretation problem	33
Chapter Two
Measuring and analysing activity costs	
(Planning)	36
Making planning decisions	38
The benefit and cost of information	47
Activity costs and the rate of output	49
Approximations of activity costs	52
Estimation of activity costs through the identification of variable and fixed costs	55
Summary	61
Key terms	61
Appendix: Using regression to estimate fixed and variable costs	62
Self-study problem 1	64
Self-study problem 2	65
Numerical exercises	65
Numerical problems	67
Analysis and interpretation problems	72
Extended analysis and interpretation problem	75
Chapter Three
Measuring and analysing product costs	
(Planning)	76
Activities and product costs	78
Estimating product costs for planning decisions	78
The product-mix decision	79
Direct product costs	81
Indirect product costs	83
Tracing indirect costs using a cost driver	86
Activity-based costing (ABC)	89
Tracing indirect product costs using a single cost driver	96
Summary	100
Key terms	101
Appendix: Product costs and financial reporting	101
Numerical exercises	103
Numerical problems	104
Analysis and interpretation problems	109
Extended analysis and interpretation problem	111
Chapter Four
Managing activities	
(Strategy and planning)	114
Strategic decisions	116
Activity-based management and the value chain	117
Cost reduction	122
Supply chain management and costs	127
Customer relations and profitability	130
Pricing and customer value	132
Summary	138
Key terms	139
Numerical exercises	139
Numerical problems	141
Analysis and interpretation problems	142
Extended analysis and interpretation problem	146
Chapter Five
Short-term decisions and constraints	
(Planning)	148
Short-term planning decisions	150
Cost-volume-profit analysis	150
Pricing decisions in the short term	159
Product-mix decisions	161
Product-mix decisions with constraints	166
Theory of constraints	168
Summary	169
Key terms	170
Appendix: Additional aspects of CVP analysis	170
Self-study problem	174
Numerical exercises	174
Numerical problems	175
Analysis and interpretation problems	180
Extended analysis and interpretation problems	181
Chapter Six
Managing organizations	
(Strategy and control)	184
Framework for organizational change revisited	186
Control within an organization	187
Knowledge and decision making within an organization	188
Motivation of individuals to support organizational goals	192
Summary	207
Key terms	207
Self-study problem	208
Analysis and interpretation problems	208
Extended analysis and interpretation problems	213
Chapter Seven
Decentralized organizations	
(Control)	216
The controllability principle	218
Responsibility centres	220
Accounting-based performance measures	226
Transfer pricing	232
Summary	247
Key terms	248
Self-study problem	248
Numerical exercises	249
Numerical problems	251
Analysis and interpretation problems	255
Extended analysis and interpretation problems	261
Chapter Eight
Budgeting	
(Planning and control)	264
The purpose of budgets	266
Conflict between planning and control	269
How budgeting helps resolve organizational problems	271
Comprehensive master budget illustration	278
Summary	290
Key terms	291
Appendix: Monthly cash-flow estimates and spreadsheets	291
Self-study problem	293
Numerical exercises	294
Numerical problems	296
Analysis and interpretation problems	302
Extended analysis and interpretation problems	307
Chapter Nine
Cost allocations	
(Planning and control)	310
Allocating indirect costs	312
Reasons for allocating indirect costs	313
Basic steps of cost allocation	323
Segment reporting	332
Summary	334
Key terms	334
Appendix: Allocating costs of service departments with interactions	335
Self-study problem	340
Numerical exercises	342
Numerical problems	344
Analysis and interpretation problems	353
Extended analysis and interpretation problems	356
Chapter Ten
Absorption costing systems	
(Planning and control)	360
Product costing procedures in organizations	362
Job-order costing	364
Cost flows through the accounts	366
Allocating overhead to jobs	370
ABC and multiple allocation bases	377
Multi-stage allocation processes	380
Process costing	383
Summary	386
Key terms	387
Appendix: Cost of goods manufactured, the cost of goods sold and alternative cost flow methods for inventory	387
Self-study problem	391
Numerical exercises	391
Numerical problems	393
Analysis and interpretation problems	405
Extended analysis and interpretation problems	407
Chapter Eleven
Variable costing and capacity costs	
(Planning and control)	412
Criticisms of absorption cost systems	414
Variable costing	419
Capacity costs	423
Summary	428
Key terms	428
Appendix: Joint costs	429
Self-study problem	434
Numerical exercises	437
Numerical problems	438
Analysis and interpretation problems	444
Extended analysis and interpretation problems	446
Chapter Twelve
Standard costs and variance analysis	
(Control)	450
Standard costs	452
Direct labour and direct materials variances	456
Incentive effects of direct labour and materials variances	466
Standard overhead costs and variances	470
Variance investigation	474
Costs and benefits of using standard costing systems	476
Summary	478

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