cornerstones of managerial accounting, 3rd edition：管理会计的基石，第三版

CORNERSTONESOFMANAGERIALACCOUNTING,3RDEDITIONMOWEN/HANSEN/HEITGERTABLEOFCORNERSTONESCORNERSTONESFORCHAPTER1N/ACORNERSTONESFORCHAPTER221HOWTOCALCULATEPRODUCTCOSTINTOTALANDPERUNIT,PAGE3522HOWTOCALCULATEPRIMECOSTANDCONVERSIONCOSTINTOTALANDPERUNIT,PAGE3623HOWTOCALCULATETHEDIRECTMATERIALSUSEDINPRODUCTION,PAGE3824HOWTOCALCULATECOSTOFGOODSMANUFACTURED,PAGE3925HOWTOCALCULATECOSTOFGOODSSOLD,PAGE4026HOWTOPREPAREANINCOMESTATEMENTFORAMANUFACTURINGFIRM,PAGE4127HOWTOCALCULATETHEPERCENTAGEOFSALESREVENUEFOREACHLINEONTHEINCOMESTATEMENT,PAGE4228HOWTOPREPAREANINCOMESTATEMENTFORASERVICEORGANIZATION,PAGE43CORNERSTONESFORCHAPTER331HOWTOCREATEANDUSEACOSTFORMULA,PAGE7732HOWTOUSETHEHIGHLOWMETHODTOCALCULATEFIXEDCOSTANDTHEVARIABLERATEANDTOCONSTRUCTACOSTFORMULA,PAGE8033HOWTOUSETHEHIGHLOWMETHODTOCALCULATEPREDICTEDTOTALVARIABLECOSTANDTOTALCOSTFORBUDGETEDOUTPUT,PAGE8134HOWTOUSETHEHIGHLOWMETHODTOCALCULATEPREDICTEDTOTALVARIABLECOSTANDTOTALCOSTFORATIMEPERIODTHATDIFFERSFROMTHEDATAPERIOD,PAGE8235HOWTOUSETHEREGRESSIONMETHODTOCALCULATEFIXEDCOSTANDTHEVARIABLERATEANDTOCONSTRUCTACOSTFORMULAANDTODETERMINEBUDGETEDCOST,PAGE88CORNERSTONESFORCHAPTER441HOWTOPREPAREACONTRIBUTIONMARGININCOMESTATEMENT,PAGE11842HOWTOSOLVEFORTHEBREAKEVENPOINTINUNITS,PAGE12043HOWTOCALCULATETHEVARIABLECOSTRATIOANDTHECONTRIBUTIONMARGINRATIO,PAGE12244HOWTOSOLVEFORTHEBREAKEVENPOINTINSALESDOLLARS,PAGE12345HOWTOSOLVEFORTHENUMBEROFUNITSTOBESOLDTOEARNATARGETOPERATINGINCOME,PAGE12546HOWTOSOLVEFORTHESALESNEEDEDTOEARNATARGETOPERATINGINCOME,PAGE12647HOWTOCALCULATETHEBREAKEVENUNITSFORAMULTIPLEPRODUCTFIRM,PAGE13248HOWTOCALCULATETHEBREAKEVENSALESDOLLARSFORAMULTIPLEPRODUCTFIRM,PAGE13449HOWTOCOMPUTETHEMARGINOFSAFETY,PAGE138410HOWTOCOMPUTETHEDEGREEOFOPERATINGLEVERAGE,PAGE138411HOWTOCOMPUTETHEIMPACTOFINCREASEDSALESONOPERATINGINCOMEUSINGTHEDEGREEOFOPERATINGLEVERAGE,PAGE140CORNERSTONESFORCHAPTER551HOWTOCALCULATETHEPREDETERMINEDOVERHEADRATEANDAPPLYOVERHEADTOPRODUCTION,PAGE17052HOWTORECONCILEACTUALOVERHEADWITHAPPLIEDOVERHEAD,PAGE17253HOWTOCALCULATEPREDETERMINEDDEPARTMENTALOVERHEADRATESANDAPPLYOVERHEADTOPRODUCTION,PAGE17354HOWTOCONVERTDEPARTMENTALDATATOPLANTWIDEDATATOCALCULATETHEOVERHEADRATEANDAPPLYOVERHEADTOPRODUCTION,PAGE17455HOWTOPREPAREBRIEFJOBORDERCOSTSHEETS,PAGE184CORNERSTONESFORTHECHAPTER5APPENDIX56HOWTOASSIGNSUPPORTDEPARTMENTCOSTSBYUSINGTHEDIRECTMETHOD,PAGE19257HOWTOASSIGNSUPPORTDEPARTMENTCOSTSBYUSINGTHESEQUENTIALMETHOD,PAGE194CORNERSTONESFORCHAPTER661HOWTOCALCULATECOSTFLOWSWITHOUTWORKINPROCESS,PAGE22462HOWTOCALCULATEEQUIVALENTUNITSOFPRODUCTIONNOBEGINNINGWORKINPROCESS,PAGE22763HOWTOMEASUREOUTPUTANDASSIGNCOSTSNOBEGINNINGWORKINPROCESS,PAGE22864HOWTOMEASUREOUTPUTANDASSIGNCOSTSWEIGHTEDAVERAGEMETHOD,PAGE23065HOWTOPREPAREAPHYSICALFLOWSCHEDULE,PAGE23266HOWTOPREPAREAPRODUCTIONREPORTWEIGHTEDAVERAGEMETHOD,PAGE23467HOWTOCALCULATEEQUIVALENTUNITS,UNITCOSTS,ANDVALUEINVENTORIESWITHNONUNIFORMINPUTS,PAGE23668HOWTOCALCULATETHEPHYSICALFLOWSCHEDULE,EQUIVALENTUNITS,ANDUNITCOSTSWITHTRANSFERREDINGOODS,PAGE238CORNERSTONESFORTHECHAPTER6APPENDIX69HOWTOCALCULATEOUTPUTANDCOSTASSIGNMENTSFIRSTIN,FIRSTOUTMETHOD,PAGE242610HOWTOPREPAREAPRODUCTIONREPORTFIRSTIN,FIRSTOUTMETHOD,PAGE244CORNERSTONESFORCHAPTER771HOWTOCALCULATECONSUMPTIONRATIOS,PAGE27872HOWTOCALCULATEACTIVITYRATES,PAGE27873HOWTOCALCULATEACTIVITYBASEDUNITCOSTS,PAGE27974HOWTOASSIGNRESOURCECOSTSTOACTIVITIESBYUSINGDIRECTTRACINGANDRESOURCEDRIVERS,PAGE28475HOWTOCALCULATEACTIVITYBASEDCUSTOMERCOSTS,PAGE28876HOWTOCALCULATEACTIVITYBASEDSUPPLIERCOSTS,PAGE28977HOWTOASSESSNONVALUEADDEDCOSTS,PAGE29478HOWTOCALCULATECYCLETIMEANDVELOCITY,PAGE295CORNERSTONESFORCHAPTER881HOWTOCOMPUTEINVENTORYCOSTUNDERABSORPTIONCOSTING,PAGE33382HOWTOCOMPUTEINVENTORYCOSTUNDERVARIABLECOSTING,PAGE33483HOWTOPREPAREANABSORPTIONCOSTINGINCOMESTATEMENT,PAGE33584HOWTOPREPAREAVARIABLECOSTINGINCOMESTATEMENT,PAGE33685HOWTOPREPAREASEGMENTEDINCOMESTATEMENT,PAGE33886HOWTOCALCULATEORDERINGCOST,CARRYINGCOST,ANDTOTALINVENTORYRELATEDCOST,PAGE34187HOWTOCALCULATETHEECONOMICORDERQUANTITYEOQ,PAGE34388HOWTOCALCULATETHEREORDERPOINTWHENUSAGEISKNOWNWITHCERTAINTY,PAGE34489HOWTOCALCULATESAFETYSTOCKANDTHEREORDERPOINTWITHSAFETYSTOCK,PAGE345CORNERSTONESFORCHAPTER991HOWTOPREPAREASALESBUDGET,PAGE37392HOWTOPREPAREAPRODUCTIONBUDGET,PAGE37593HOWTOPREPAREADIRECTMATERIALSPURCHASESBUDGET,PAGE37794HOWTOPREPAREADIRECTLABORBUDGET,PAGE37895HOWTOPREPAREANOVERHEADBUDGET,PAGE37996HOWTOPREPAREANENDINGFINISHEDGOODSINVENTORYBUDGET,PAGE37997HOWTOPREPAREACOSTOFGOODSSOLDBUDGET,PAGE38098HOWTOPREPAREASELLINGANDADMINISTRATIVEEXPENSESBUDGET,PAGE38199HOWTOPREPAREABUDGETEDINCOMESTATEMENT,PAGE381910HOWTOPREPAREANACCOUNTSRECEIVABLEAGINGSCHEDULE,PAGE383911HOWTODETERMINECASHPAYMENTSONACCOUNTSPAYABLE,PAGE384912HOWTOPREPAREACASHBUDGET,PAGE385CORNERSTONESFORCHAPTER10101HOWTOCOMPUTESTANDARDQUANTITIESALLOWEDSQANDSH,PAGE422102HOWTOUSECONTROLLIMITSTOTRIGGERAVARIANCEINVESTIGATION,PAGE425103HOWTOCALCULATETHETOTALVARIANCEFORMATERIALS,PAGE427104HOWTOCALCULATEMATERIALSVARIANCESFORMULAANDCOLUMNARAPPROACHES,PAGE428105HOWTOCALCULATETHETOTALVARIANCEFORLABOR,PAGE431106HOWTOCALCULATELABORVARIANCESFORMULAANDCOLUMNARAPPROACHES,PAGE432CORNERSTONESFORCHAPTER11111HOWTOPREPAREAPERFORMANCEREPORTBASEDONASTATICBUDGETUSINGBUDGETEDPRODUCTION,PAGE463112HOWTOPREPAREAFLEXIBLEPRODUCTIONBUDGET,PAGE464113HOWTOPREPAREAPERFORMANCEREPORTUSINGAFLEXIBLEBUDGET,PAGE466114HOWTOCALCULATETHETOTALVARIABLEOVERHEADVARIANCE,PAGE467115HOWTOCALCULATEVARIABLEOVERHEADSPENDINGANDEFFICIENCYVARIANCESCOLUMNARANDFORMULAAPPROACHES,PAGE469116HOWTOPREPAREAPERFORMANCEREPORTFORTHEVARIABLEOVERHEADVARIANCES,PAGE471117HOWTOCALCULATETHETOTALFIXEDOVERHEADVARIANCE,PAGE473118HOWTOCALCULATEFIXEDOVERHEADVARIANCESCOLUMNARANDFORMULAAPPROACHES,PAGE474119HOWTOPREPAREASTATICBUDGETFORANACTIVITY,PAGE4771110HOWTOPREPAREANACTIVITYFLEXIBLEBUDGET,PAGE4781111HOWTOPREPAREANACTIVITYBASEDPERFORMANCEREPORT,PAGE479CORNERSTONESFORCHAPTER12121HOWTOCALCULATEAVERAGEOPERATINGASSETS,MARGIN,TURNOVER,ANDRETURNONINVESTMENT,PAGE512122HOWTOCALCULATERESIDUALINCOME,PAGE517123HOWTOCALCULATEECONOMICVALUEADDED,PAGE520124HOWTOCALCULATETRANSFERPRICE,PAGE523CORNERSTONESFORTHECHAPTER12APPENDIX125HOWTOCOMPUTECYCLETIMEANDVELOCITY,PAGE533126HOWTOCALCULATEMANUFACTURINGCYCLEEFFICIENCY,PAGE534CORNERSTONESFORCHAPTER13131HOWTOSTRUCTUREAMAKEORBUYPROBLEM,PAGE564132HOWTOSTRUCTUREASPECIALORDERPROBLEM,PAGE567133HOWTOSTRUCTUREAKEEPORDROPPRODUCTLINEPROBLEM,PAGE569134HOWTOSTRUCTUREAKEEPORDROPPRODUCTLINEPROBLEMWITHCOMPLEMENTARYEFFECTS,PAGE570135HOWTOSTRUCTURETHESELLORPROCESSFURTHERDECISION,PAGE572136HOWTODETERMINETHEOPTIMALPRODUCTMIXWITHONECONSTRAINEDRESOURCE,PAGE573137HOWTODETERMINETHEOPTIMALPRODUCTMIXWITHONECONSTRAINEDRESOURCEANDASALESCONSTRAINT,PAGE574138HOWTOCALCULATEPRICEBYAPPLYINGAMARKUPPERCENTAGETOCOST,PAGE575139HOWTOCALCULATEATARGETCOST,PAGE577CORNERSTONESFORCHAPTER14141HOWTOCALCULATEPAYBACK,PAGE604142HOWTOCALCULATETHEACCOUNTINGRATEOFRETURN,PAGE606143HOWTOASSESSCASHFLOWSANDCALCULATENETPRESENTVALUE,PAGE608144HOWTOCALCULATEINTERNALRATEOFRETURNWITHUNIFORMCASHFLOWS,PAGE610145HOWTOCALCULATENETPRESENTVALUEANDINTERNALRATEOFRETURNFORMUTUALLYEXCLUSIVEPROJECTS,PAGE615CORNERSTONESFORCHAPTER15151HOWTOCLASSIFYACTIVITIESANDIDENTIFYTHEMASSOURCESORUSESOFCASH,PAGE651152HOWTOCOMPUTETHECHANGEINCASHFLOW,PAGE653153HOWTOCALCULATEOPERATINGCASHFLOWSINDIRECTMETHOD,PAGE654154HOWTOCOMPUTEINVESTINGCASHFLOWS,PAGE656155HOWTOCOMPUTEFINANCINGCASHFLOWS,PAGE657156HOWTOPREPARETHESTATEMENTOFCASHFLOWS,PAGE658157HOWTOCALCULATEOPERATINGCASHFLOWSBYUSINGTHEDIRECTMETHOD,PAGE659158HOWTOPREPAREASTATEMENTOFCASHFLOWSBYUSINGAWORKSHEETAPPROACH,PAGE661CORNERSTONESFORCHAPTER16161HOWTOPREPARECOMMONSIZEINCOMESTATEMENTSBYUSINGBASEPERIODHORIZONTALANALYSIS