챕터1 : Managerial Accounting and the Business Environment

챕터2 : Cost Terms, Concepts, and Classifications

챕터3 : Systems Design : Job-Order Costing

챕터4 : System Design : Process Costing

챕터5 : Cost Behavior : Analysis and Use

챕터6 : Cost-Volume-Profit Reiationships

챕터7 : Variable Costing : A Tool for Management

챕터8 : Activity - Based Costing : A Tool to Aid Decision Making

챕터9 : Profit Planning

챕터10 : Standard Costs and the Balanced Socrecard

챕터11 : Flexible Budgets and Overhead Analysis

챕터12 : Segment Reporting and Decentralization

챕터13 : Relevant Costs for Decision Making

챕터15 : Service Department Costing : An Activity Apporach

본문/내용

Chapter 1
Managerial Accounting and the Business Environment
Solutions to Questions
1-1 Managerial accounting is concerned with providing information to managers for use within the organization. Financial accounting is concerned with providing information to stockholders, creditors, and others outside of the organization. 1-2 Essentially, managers carry out three major activities in an organization: planning, directing and motivating, and controlling. All three activities involve decision making. 1-3 The Planning and Control Cycle involves formulating plans, implementing plans, measuring performance, and evaluating differences between planned and actual performance. 1-4 A line position is directly related to the achievement of the basic objectives of the organization. A staff position is not directly related to the achievement of those objectives; rather, it is supportive, providing services and assistance to other parts of the organization. 1-5 In contrast to financial accounting, …(생략)

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