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SECTION 1 Status and Functions1

1 The Nature of Management Accounting3

Management Accounting4

The Management Accountant6

Emphases of Management Accounting8

The Accounting System as a Foundation11

The Small Company－Its Accounting and Informational Needs14

External Reporting－A Major Function17

The Job and the Man19

2 The Management Accountant＇s Role in Management23

The Controller and Controllership23

The Specifics of Management Accounting28

Management Accounting in Action37

Summary41

3 The Prerequisite Function：Internal Control44

INTERNAL CONTROL44

Accounts as Internal Controls48

The Accounting Manual－An Aid to Internal Control50

Control and the Public Accountant51

INTERNAL AUDITING51

Coverage of Internal Auditing54

Internal Auditing Faces Electronic Equipment57

Relationship with the Company＇s Independent Accountant59

SECTION 2 External Reporting63

4 The Annual Report65

Services of Annual Reporting66

Financial Statements67

Disclosures in Financial Statements69

Comprehensibility of Financial Statements72

Ratio Analysis75

Adapting Statements to Special Readership77

Natural Business Year for Financial Statements81

Interim External Reports82

The Annual Report as a Whole83

5 Problems of Income Determination86

The Idea of Income86

Judgment and Income Determination88

Bases of Amounts Affecting Income91

A Tax Aspect92

State of Opinion on Income Determination93

Ideal of Income Reporting96

6 Management Accounting and Tax Reporting99

FEDERAL INCOME TAXES100

The Depreciation Deduction for Tax Purposes101

Inventory Valuation for Tax Purposes103

Other Areas of Methods Choice105

General Comments on Tax and Accounting Considerations106

Internal Revenue Code Changes of Recent Years108

Taxation of Foreign Operations109

Methods of Accounting111

TAXES OTHER THAN FEDERAL INCOME TAXES111

ORGANIZING FOR TAX MANAGEMENT112

SECTION 3 Services in Management117

7 The Operating and Capital Budgets119

THE OPERATING BUDGET120

Programming the Budget121

Forecasting123

The Budget，the Forecasts，and the Profit Plan127

The Cost Budget129

Completing the Budget136

Cost Control137

THE CAPITAL BUDGET139

Setting the Total；Differences from the Operating Budget139

Types of Projects141

Project Approval Procedure143

Evaluation of Capital Projects145

Summary148

8 Profit Analysis，Appraisal，and Planning150

Resources of the Accountant151

Analysis：Profit Change152

Analysis：Profit Structure156

Appraisal：Return on Sales159

Appraisal：Asset Turnover161

Appraisal：Return on Capital162

Planning166

9 Accounting Aids for Sales Management171

The Sales Activity：The Sales and Selling Expense Accounts172

Sales Plan Variance174

Policing of Prices176

Appraisal of Sales Segments181

Decision Making in Administering Sales183

Cost Control of the Selling Operation185

Summary188

10 Cost Management for Production Management190

The Production Activity：Production Accounting191

Variance Analysis for Cost Control193

Effecting Cost Reduction196

Control of Assets198

Waste and Spoilage200

Maintenance Cost Control202

Other Services in Purchasing and Production204

Summary205

SECTION 4 Some Horizons209

11 Data Processing211

Bookkeeping Is Data Processing211

The Use of Data Processing Equipment213

Functional Parts of Electronic Equipment215

Examples of Applications219

Limitations on Use of Computers220

Feasibility and Systems Studies221

Staff for the Computer and Placing it Departmentally224

Electronic Data Processing and the Accountant＇s Function226

Auditing Records Processed on Electronic Equipment226

12 Decision Making231

The Accountant and Decisions232

Establishment Decisions233

Operating Decisions233

Financial and Non-Financial Considerations235

The Accountant＇s Field of Competence237

New Aid to Decision Making239

First Steps in Applying Operations Research240

Methods Used in Operations Research243

Work Done in Operations Research245

13 Compensation Policy249

Nine Aspects of Compensation249

Use of Job Evaluation251

Factory Incentives253

Company Merit Rating Under State Unemployment Compensation256

The Guaranteed Annual Wage256

Employee Relationships257

Wage Contract Negotiations258

Pension Plans259

Profit Sharing Plans261

Stock-Purchase and Stock-Option Plans261

Index265