NOT IN USE - Custom MGA 605 (SUNY Buffalo)
by Kulp
ISBN: MA9eSUNYBuf | Copyright 2023
Instructor Requests
| Expand/Collapse All | |
|---|---|
| Managerial Accounting, 9e (pg. 1.2) | |
| Chapter 1 Managerial Accounting: Tools for Decision Making (pg. 1.2) | |
| Uses of Accounting Information (pg. 1.4) | |
| Financial Accounting (pg. 1.4) | |
| Managerial Accounting (pg. 1.5) | |
| Review 1-1 Comparison of Financial to Managerial Accounting (pg. 1.7) | |
| Strategic Cost Management (pg. 1.7) | |
| Review 1-2 Management Accounting Information Used for Strategy Purposes (pg. 1.7) | |
| Missions, Goals, and Strategies (pg. 1.8) | |
| An Organization’s Mission and Goals (pg. 1.8) | |
| Strategic Position Analysis (pg. 1.9) | |
| Managerial Accounting and Goal Attainment (pg. 1.11) | |
| Planning, Organizing, and Controlling (pg. 1.12) | |
| Review 1-3 Managerial Accounting Supporting Strategic Position (pg. 1.13) | |
| Changing Environment of Business (pg. 1.13) | |
| Global Competition and Its Key Dimensions (pg. 1.13) | |
| Big Data and Analysis (pg. 1.14) | |
| Robotics and Cognitive Technologies (pg. 1.14) | |
| Enterprise Risk Management (ERM) (pg. 1.15) | |
| Review 1-4 Big Data Analysis and Enterprise Risk Management (pg. 1.15) | |
| Ethics in Managerial Accounting (pg. 1.15) | |
| Codes of Ethics (pg. 1.16) | |
| Corporate Governance (pg. 1.17) | |
| Sustainability Accounting and Corporate Social Responsibility (pg. 1.18) | |
| Review 1-5 Corporate Social Responsibility (pg. 1.19) | |
| Cost Drivers (pg. 1.19) | |
| Structural Cost Drivers (pg. 1.19) | |
| Organizational Cost Drivers (pg. 1.20) | |
| Activity Cost Drivers (pg. 1.21) | |
| Review 1-6 Classification of Cost Drivers (pg. 1.22) | |
| Guidance Answers (pg. 1.22) | |
| Key Terms (pg. 1.22) | |
| Multiple Choice (pg. 1.22) | |
| Questions (pg. 1.23) | |
| Mini Exercises (pg. 1.24) | |
| Exercises (pg. 1.26) | |
| Cases and Projects (pg. 1.27) | |
| Solutions to Review Problems (pg. 1.29) | |
| Chapter 2 Cost Behavior, Activity Analysis, and Cost Estimation (pg. 1.32) | |
| Cost Behavior Analysis (pg. 1.34) | |
| Four Basic Cost Behavior Patterns (pg. 1.34) | |
| Factors Affecting Cost Behavior Patterns (pg. 1.36) | |
| Review 2-1 Identifying Cost Behavior (pg. 1.37) | |
| Total Cost Function for an Organization or Segment (pg. 1.37) | |
| Relevant Range (pg. 1.38) | |
| Additional Cost Behavior Patterns (pg. 1.40) | |
| Committed and Discretionary Fixed Costs (pg. 1.42) | |
| Review 2-2 Estimating Costs Using a Linear Total Cost Estimating Equation (pg. 1.42) | |
| Cost Estimation (pg. 1.42) | |
| High-Low Cost Estimation (pg. 1.43) | |
| Scatter Diagrams (pg. 1.44) | |
| Least-Squares Regression (pg. 1.45) | |
| Review 2-3 Using the High-Low Method to Estimate Costs (pg. 1.48) | |
| Additional Issues in Cost Estimation (pg. 1.48) | |
| Changes in Technology and Prices (pg. 1.48) | |
| Matching Activity and Costs (pg. 1.49) | |
| Identifying Activity Cost Drivers (pg. 1.49) | |
| Review 2-4 Identifying Appropriate Cost Drivers (pg. 1.49) | |
| Alternative Cost Driver Classifications (pg. 1.49) | |
| Manufacturing Cost Hierarchy (pg. 1.50) | |
| Customer Cost Hierarchy (pg. 1.51) | |
| Review 2-5 Classifying Costs Using a Customer Cost Hierarchy (pg. 1.52) | |
| Guidance Answers (pg. 1.53) | |
| Key Ratios (pg. 1.53) | |
| Key Terms (pg. 1.54) | |
| Multiple Choice (pg. 1.54) | |
| Questions (pg. 1.55) | |
| Mini Exercises (pg. 1.56) | |
| Exercises (pg. 1.58) | |
| Problems (pg. 1.61) | |
| Cases and Projects (pg. 1.63) | |
| Solutions to Review Problems (pg. 1.66) | |
| Chapter 3 Cost-Volume-Profit Analysis and Planning (pg. 1.68) | |
| Cost-Volume-Profit Analysis (pg. 1.70) | |
| Key Assumptions (pg. 1.71) | |
| Profit Formula (pg. 1.72) | |
| Review 3-1 Determining the Profit Equation (pg. 1.74) | |
| Contribution and Functional Income Statements (pg. 1.74) | |
| Functional Income Statement (pg. 1.74) | |
| Contribution Income Statement (pg. 1.74) | |
| Analysis Using Contribution Margin Ratio (pg. 1.75) | |
| Review 3-2 Preparing a Contribution Income Statement (pg. 1.76) | |
| Break-Even Point and Profit Planning (pg. 1.76) | |
| Determining Break-Even Point in Units (pg. 1.76) | |
| Profit Planning (pg. 1.78) | |
| Cost-Volume-Profit Graph (pg. 1.79) | |
| Profit-Volume Graph (pg. 1.79) | |
| Impact of Income Taxes (pg. 1.81) | |
| Review 3-3 Applying Cost-Volume-Profit Analysis (pg. 1.82) | |
| Multiple-Product Cost-Volume-Profit Analysis (pg. 1.82) | |
| Determining Break-Even and Target Profit Sales Dollars (pg. 1.82) | |
| Sales Mix Analysis (pg. 1.84) | |
| Review 3-4 Analyzing Profitability of a Multi-Product Firm (pg. 1.86) | |
| Review 3-5 Applying Operating Leverage Ratio (pg. 1.88) | |
| Appendix 3A: Profitability Analysis with Unit and Nonunit Cost Drivers (pg. 1.88) | |
| Multi-Level Contribution Income Statement (pg. 1.88) | |
| Variations in Multi-Level Contribution Income Statement (pg. 1.90) | |
| Review 3-6 Performing a Customer-Level Profitability Analysis (pg. 1.91) | |
| Guidance Answers (pg. 1.91) | |
| Key Ratios (pg. 1.92) | |
| Key Terms (pg. 1.92) | |
| Multiple Choice (pg. 1.92) | |
| Questions (pg. 1.94) | |
| Mini Exercises (pg. 1.94) | |
| Exercises (pg. 1.96) | |
| Problems (pg. 1.100) | |
| Cases and Projects (pg. 1.105) | |
| Solutions to Review Problems (pg. 1.106) | |
| Chapter 4 Relevant Costs and Benefits for Decision Making (pg. 1.110) | |
| Identifying Relevant Costs (pg. 1.112) | |
| Relevance of Future Revenues (pg. 1.113) | |
| Relevance of Outlay Costs (pg. 1.113) | |
| Irrelevance of Sunk Costs (pg. 1.114) | |
| Sunk Costs Can Cause Ethical Dilemmas (pg. 1.114) | |
| Relevance of Disposal and Salvage Values (pg. 1.115) | |
| Relevance of Opportunity Costs (pg. 1.115) | |
| Review 4-1 Identifying Relevant and Irrelevant Costs (pg. 1.116) | |
| Differential Analysis of Relevant Costs (pg. 1.116) | |
| Review 4-2 Preparing a Differential Analysis of Relevant Costs (pg. 1.117) | |
| Applying Differential Analysis (pg. 1.117) | |
| Multiple Changes in Profit Plans (pg. 1.117) | |
| Review 4-3 Applying Differential Analysis to Alternative Profit Scenarios (pg. 1.119) | |
| Special Orders (pg. 1.119) | |
| Review 4-4 Estimating the Profitability of Special Orders (pg. 1.122) | |
| Outsourcing Decisions (Make or Buy) (pg. 1.122) | |
| Review 4-5 Evaluating an Outsourcing Decision (pg. 1.125) | |
| Sell or Process Further (pg. 1.126) | |
| Evaluating Whether to Sell or Process Further LO6 Review 4-6 (pg. 1.127) | |
| Use of Limited Resources (pg. 1.128) | |
| Single Constraint (pg. 1.128) | |
| Multiple Constraints (pg. 1.129) | |
| Theory of Constraints (pg. 1.129) | |
| Limitations of Decision Analysis Models (pg. 1.130) | |
| Review 4-7 Analyzing Profitability Considering a Scarce Resource (pg. 1.131) | |
| Guidance Answers (pg. 1.131) | |
| Key Terms (pg. 1.131) | |
| Multiple Choice (pg. 1.132) | |
| Questions (pg. 1.133) | |
| Mini Exercises (pg. 1.133) | |
| Exercises (pg. 1.136) | |
| Problems (pg. 1.140) | |
| Cases and Projects (pg. 1.144) | |
| Solutions to Review Problems (pg. 1.147) | |
| Chapter 5 Product Costing: Job and Process Operations (pg. 1.152) | |
| Inventory Costs in Various Organizations (pg. 1.154) | |
| Review 5-1 Classifying Inventory Costs (pg. 1.156) | |
| Inventory Costs for Financial Reporting (pg. 1.156) | |
| Product Costs and Period Costs (pg. 1.156) | |
| Three Components of Product Costs (pg. 1.156) | |
| A Closer Look at Manufacturing Overhead (pg. 1.158) | |
| Review 5-2 Applying a Predetermined Overhead Rate (pg. 1.160) | |
| The Production Environment (pg. 1.160) | |
| Production Files and Records (pg. 1.161) | |
| Review 5-3 Defining Terms in a Production Environment (pg. 1.162) | |
| Job Costing for Products and Services (pg. 1.162) | |
| Job Costing Illustrated (pg. 1.163) | |
| Statement of Cost of Goods Manufactured (pg. 1.168) | |
| Overapplied and Underapplied Overhead (pg. 1.169) | |
| Job Costing in Service Organizations (pg. 1.170) | |
| Review 5-4 Accounting for Costs of Jobs in a Job Costing System (pg. 1.171) | |
| Process Costing (pg. 1.172) | |
| Cost of Production Report (pg. 1.173) | |
| Weighted Average and First-In, First-Out Process Costing (pg. 1.176) | |
| Process Costing in Service Organizations (pg. 1.176) | |
| Review 5-5 Accounting for Costs in a Process Costing System (pg. 1.177) | |
| Appendix 5A: Absorption and Variable Costing (pg. 1.178) | |
| Basic Concepts (pg. 1.178) | |
| Income Under Absorption and Variable Costing (pg. 1.179) | |
| Production Equals Sales (pg. 1.179) | |
| Production Exceeds Sales (pg. 1.179) | |
| Sales Exceed Production (pg. 1.181) | |
| Evaluating Alternatives to Inventory Valuation (pg. 1.182) | |
| Review 5-6 Computing Inventory Costs Under Absorption and Variable Costing (pg. 1.183) | |
| Guidance Answers (pg. 1.183) | |
| Key Ratios (pg. 1.183) | |
| Key Terms (pg. 1.184) | |
| Multiple Choice (pg. 1.184) | |
| Questions (pg. 1.185) | |
| Mini Exercises (pg. 1.186) | |
| Exercises (pg. 1.188) | |
| Problems (pg. 1.192) | |
| Cases and Projects (pg. 1.198) | |
| Solutions to Review Problems (pg. 1.200) | |
| Chapter 6 Activity-Based Costing, Customer Profitability, and Activity-Based Management (pg. 1.206) | |
| Activity-Based Costing (ABC) (pg. 1.208) | |
| Changing Cost Environment (pg. 1.208) | |
| Review 6-1 Identifying Environment Changes that Impact Cost Structures (pg. 1.209) | |
| Activity-Based Costing Concepts (pg. 1.209) | |
| ABC Product Costing Model (pg. 1.210) | |
| Review 6-2 Identifying Relevant Cost Drivers (pg. 1.211) | |
| Traditional Product Costing and ABC Compared (pg. 1.212) | |
| Applying Overhead with a Plantwide Rate (pg. 1.212) | |
| Applying Overhead with Department Rates (pg. 1.212) | |
| Applying Overhead with Activity-Based Costing (pg. 1.214) | |
| Review 6-3 Determining Product Costs Using Traditional and Activity-Based Costing (pg. 1.217) | |
| Implementation of ABC (pg. 1.218) | |
| Limitations of ABC Illustration (pg. 1.218) | |
| Comparing Traditional and Activity-Based Costing (pg. 1.218) | |
| ABC Implementation Issues (pg. 1.219) | |
| Review 6-4 Comparing Product Costs Using Traditional and Activity-Based Costing (pg. 1.220) | |
| ABC and Customer Profitability Analysis (pg. 1.221) | |
| Customer Profitability Profile (pg. 1.221) | |
| ABC Customer Profitability Analysis Illustrated (pg. 1.221) | |
| Review 6-5 Analyzing Customer Profitability (pg. 1.224) | |
| Activity-Based Management (pg. 1.224) | |
| The Difference Between ABC and Activity-Based Management (pg. 1.224) | |
| Review 6-6 Explaining Activity-Based Management (pg. 1.225) | |
| Guidance Answers (pg. 1.225) | |
| Key Terms (pg. 1.226) | |
| Multiple Choice (pg. 1.226) | |
| Questions (pg. 1.227) | |
| Exercises (pg. 1.231) | |
| Problems (pg. 1.234) | |
| Cases and Projects (pg. 1.239) | |
| Solutions to Review Problems (pg. 1.243) | |
| Chapter 8 Pricing and Other Product Management Decisions (pg. 1.278) | |
| Understanding the Value Chain (pg. 1.280) | |
| Usefulness of a Value Chain Perspective (pg. 1.282) | |
| Value-Added and Value Chain Perspectives (pg. 1.284) | |
| Review 8-1 Classifying Activities Using a Generic Internal Value Chain (pg. 1.284) | |
| The Pricing Decision (pg. 1.284) | |
| Economic Approaches to Pricing (pg. 1.284) | |
| Cost-Based Approaches to Pricing (pg. 1.285) | |
| Review 8-2 Applying Cost-Based Approaches to Pricing (pg. 1.288) | |
| Target Costing (pg. 1.289) | |
| Target Costing Is Proactive for Cost Management (pg. 1.289) | |
| Target Costing Encourages Design for Production (pg. 1.290) | |
| Target Costing Reduces Time to Introduce Products (pg. 1.291) | |
| Target Costing Requires Cost Information (pg. 1.291) | |
| Target Costing Requires Coordination (pg. 1.291) | |
| Target Costing Is Key for Products with Short Life Cycles (pg. 1.292) | |
| Target Costing Helps Manage Life-Cycle Costs (pg. 1.293) | |
| Review 8-3 Applying Target Costing (pg. 1.294) | |
| Continuous Improvement Costing (pg. 1.294) | |
| Review 8-4 Analyzing the Impact of Continuous Improvement Initiatives (pg. 1.295) | |
| Benchmarking (pg. 1.296) | |
| Review 8-5 Distinguishing Between Benchmarking and Competitor Research (pg. 1.297) | |
| Guidance Answers (pg. 1.297) | |
| Key Ratios (pg. 1.297) | |
| Key Terms (pg. 1.297) | |
| Multiple Choice (pg. 1.297) | |
| Questions (pg. 1.298) | |
| Mini Exercises (pg. 1.299) | |
| Exercises (pg. 1.300) | |
| Problems (pg. 1.302) | |
| Cases and Projects (pg. 1.304) | |
| Solutions to Review Problems (pg. 1.305) | |
| Chapter 9 Operational Budgeting and Profit Planning (pg. 1.308) | |
| Reasons for Budgeting (pg. 1.310) | |
| Compel Planning (pg. 1.310) | |
| Promote Communication and Coordination (pg. 1.310) | |
| Provide a Guide to Action and Basis of Evaluation (pg. 1.311) | |
| Aid in Risk Management (pg. 1.311) | |
| Review 9-1 Discussing the Benefits of Budgeting (pg. 1.312) | |
| General Approaches to Budgeting (pg. 1.312) | |
| Output/Input Approach (pg. 1.312) | |
| Activity-Based Approach (pg. 1.312) | |
| Incremental Approach (pg. 1.312) | |
| Minimum Level Approach (pg. 1.313) | |
| Review 9-2 Applying the Output/Input Approach and Activity-Based Approach to Budgeting (pg. 1.314) | |
| Master Budget (pg. 1.314) | |
| Sales Budget (pg. 1.316) | |
| Purchases Budget (pg. 1.317) | |
| Selling Expense Budget (pg. 1.318) | |
| General and Administrative Expense Budget (pg. 1.318) | |
| Cash Budget (pg. 1.319) | |
| Budgeted Financial Statements (pg. 1.321) | |
| Finalizing the Budget (pg. 1.322) | |
| Review 9-3 Preparing a Budget for a Merchandising Organization (pg. 1.323) | |
| Budget Development in Manufacturing Organizations (pg. 1.323) | |
| Production Budget (pg. 1.324) | |
| Manufacturing Cost Budget (pg. 1.324) | |
| Review 9-4 Preparing a Budget for a Manufacturer (pg. 1.327) | |
| Budget Development and Manager Behavior (pg. 1.327) | |
| Employee Participation (pg. 1.328) | |
| Budgeting Periods (pg. 1.328) | |
| Forecasts (pg. 1.329) | |
| Ethics (pg. 1.329) | |
| Open Book Management (pg. 1.329) | |
| Review 9-5 Identifying Manager Behaviors Related to Operational Budgeting (pg. 1.330) | |
| Guidance Answers (pg. 1.331) | |
| Key Terms (pg. 1.331) | |
| Multiple Choice (pg. 1.331) | |
| Questions (pg. 1.332) | |
| Mini Exercises (pg. 1.333) | |
| Exercises (pg. 1.335) | |
| Problems (pg. 1.339) | |
| Cases and Projects (pg. 1.344) | |
| Solutions to Review Problems (pg. 1.346) | |
| Chapter 11 Segment Reporting, Transfer Pricing, and Balanced Scorecard (pg. 1.394) | |
| Strategic Business Segments and Segment Reporting (pg. 1.396) | |
| Multilevel Segment Income Statements (pg. 1.398) | |
| Interpreting Segment Reports (pg. 1.398) | |
| Review 11-1 Reporting by Segment (pg. 1.400) | |
| Transfer Pricing (pg. 1.401) | |
| Management Considerations (pg. 1.401) | |
| Determining Transfer Prices (pg. 1.403) | |
| Review 11-2 Analyzing Purchase Decisions with Transfer Pricing (pg. 1.406) | |
| Investment Center Evaluation Measures (pg. 1.406) | |
| Return on Investment (pg. 1.406) | |
| Investment Center Income (pg. 1.409) | |
| Investment Center Asset Base (pg. 1.409) | |
| Other Valuation Issues (pg. 1.410) | |
| Residual Income (pg. 1.410) | |
| Economic Value Added (pg. 1.410) | |
| Which Measure Is Best? (pg. 1.411) | |
| Review 11-3 Computing Return on Investment and Residual Income (pg. 1.413) | |
| Balanced Scorecard (pg. 1.413) | |
| Balanced Scorecard Framework (pg. 1.413) | |
| Balanced Scorecard and Strategy (pg. 1.415) | |
| Review 11-4 Assigning Metrics to the Balanced Scorecard Categories (pg. 1.417) | |
| Guidance Answers (pg. 1.417) | |
| Key Ratios (pg. 1.417) | |
| Key Terms (pg. 1.417) | |
| Multiple Choice (pg. 1.418) | |
| Questions (pg. 1.419) | |
| Mini Exercises (pg. 1.419) | |
| Exercises (pg. 1.423) | |
| Problems (pg. 1.425) | |
| Cases and Projects (pg. 1.431) | |
| Solutions to Review Problems (pg. 1.433) | |
| Chapter 12 Capital Budgeting Decisions (pg. 1.436) | |
| Long-Range Planning and Capital Budgeting (pg. 1.439) | |
| Review 12-1 Explaining Terms Relevant to Capital Budgeting Decisions (pg. 1.441) | |
| Capital Budgeting Models That Consider Time Value of Money (pg. 1.442) | |
| Expected Cash Flows (pg. 1.442) | |
| Manager Behavior and Expected Cash Flows (pg. 1.443) | |
| Net Present Value (pg. 1.443) | |
| Internal Rate of Return (pg. 1.445) | |
| Cost of Capital (pg. 1.446) | |
| Review 12-2 Calculating Net Present Value and Internal Rate of Return (pg. 1.446) | |
| Capital Budgeting Models That Do Not Consider Time Value of Money (pg. 1.447) | |
| Payback Period (pg. 1.447) | |
| Accounting Rate of Return (pg. 1.448) | |
| Review 12-3 Computing the Payback Period and the Accounting Rate of Return (pg. 1.449) | |
| Evaluation of Capital Budgeting Models (pg. 1.449) | |
| Review 12-4 Evaluating Investment Proposals (pg. 1.451) | |
| Additional Aspects of Capital Budgeting (pg. 1.452) | |
| Using Multiple Investment Criteria (pg. 1.452) | |
| Evaluating Risk (pg. 1.452) | |
| Differential Analysis of Project Cash Flows (pg. 1.453) | |
| Predicting Differential Costs and Revenues for High-Tech Investments (pg. 1.454) | |
| Taxes in Capital Budgeting Decisions (pg. 1.456) | |
| Depreciation Tax Shield (pg. 1.456) | |
| Review 12-6 Calculating Net Present Value with the Consideration of Income Taxes (pg. 1.459) | |
| Appendix 12A: Time Value of Money (pg. 1.459) | |
| Future Value (pg. 1.459) | |
| Present Value (pg. 1.460) | |
| Annuities (pg. 1.461) | |
| Unequal Cash Flows (pg. 1.463) | |
| Deferred Returns (pg. 1.463) | |
| Review 12-7 Performing Present Value Calculations Using the Table Approach (pg. 1.464) | |
| Appendix 12B: Table Approach to Determining Internal Rate of Return (pg. 1.464) | |
| Equal Cash Inflows (pg. 1.464) | |
| Unequal Cash Inflows (pg. 1.465) | |
| Review 12-8 Determining the Internal Rate of Return Using the Table Approach (pg. 1.466) | |
| Guidance Answers (pg. 1.466) | |
| Key Ratios (pg. 1.466) | |
| Key Terms (pg. 1.467) | |
| Multiple Choice (pg. 1.467) | |
| Questions (pg. 1.468) | |
| Mini Exercises (pg. 1.469) | |
| Exercises (pg. 1.470) | |
| Problems (pg. 1.473) | |
| Cases and Projects (pg. 1.475) | |
| Solutions to Review Problems (pg. 1.480) | |
Susan Kulp
Susan L. Kulp is Professor of Accountancy at the George Washington University School of Business. She received her Ph.D. at Stanford University. Before joining the George Washington University faculty, Professor Kulp was a faculty member at Harvard Business School.
Professor Kulp’s research focuses on performance measurement, incentive, and internal decision-making issues in inter-organizational relationships. The settings that she examines include supply chain relationships, private partnerships, and government entities. Her research highlights the conflicts between inter-organizational contracts and the control systems in place within the partnering firms. She has published research studies in both accounting and operations management journals, including the Journal of Accounting Research, The Accounting Review, Management Science, Production and Operations Research, and Review of Accounting Studies. Professor Kulp currently services as a Department Editor at Decision Sciences. In addition to her published research studies, Professor Kulp has published several Harvard Business School cases focused on management control.
Professor Kulp has taught managerial accounting to undergraduate, MBA, online MBA, and executive MBA
students. Additionally, she teaches financial accounting to online MBA students. Professor Kulp has won several teaching awards.
| Managerial Accounting, 9e (Kulp, Dragoo, Hartgraves, Morse) | |
|---|---|
|
Errata Last Updated: May 31 2023 |
Corrections to identified errors in the text. |
|
Data Analytics Files Last Updated: Apr 3 2023 |
Data sets for students. To accompany Appendix B: Data Analytics. |
|
Data Analytics Errata Last Updated: Sep 8 2021 |
Corrections to identified errors in Appendix B: Data Analytics |
