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SECTION 1 Status and Functions 1

1 The Nature of Management Accounting 3

Management Accounting 4

The Management Accountant 6

Emphases of Management Accounting 8

The Accounting System as a Foundation 11

The Small Company－Its Accounting and Informational Needs 14

External Reporting－A Major Function 17

The Job and the Man 19

2 The Management Accountant＇s Role in Management 23

The Controller and Controllership 23

The Specifics of Management Accounting 28

Management Accounting in Action 37

Summary 41

3 The Prerequisite Function：Internal Control 44

INTERNAL CONTROL 44

Accounts as Internal Controls 48

The Accounting Manual－An Aid to Internal Control 50

Control and the Public Accountant 51

INTERNAL AUDITING 51

Coverage of Internal Auditing 54

Internal Auditing Faces Electronic Equipment 57

Relationship with the Company＇s Independent Accountant 59

SECTION 2 External Reporting 63

4 The Annual Report 65

Services of Annual Reporting 66

Financial Statements 67

Disclosures in Financial Statements 69

Comprehensibility of Financial Statements 72

Ratio Analysis 75

Adapting Statements to Special Readership 77

Natural Business Year for Financial Statements 81

Interim External Reports 82

The Annual Report as a Whole 83

5 Problems of Income Determination 86

The Idea of Income 86

Judgment and Income Determination 88

Bases of Amounts Affecting Income 91

A Tax Aspect 92

State of Opinion on Income Determination 93

Ideal of Income Reporting 96

6 Management Accounting and Tax Reporting 99

FEDERAL INCOME TAXES 100

The Depreciation Deduction for Tax Purposes 101

Inventory Valuation for Tax Purposes 103

Other Areas of Methods Choice 105

General Comments on Tax and Accounting Considerations 106

Internal Revenue Code Changes of Recent Years 108

Taxation of Foreign Operations 109

Methods of Accounting 111

TAXES OTHER THAN FEDERAL INCOME TAXES 111

ORGANIZING FOR TAX MANAGEMENT 112

SECTION 3 Services in Management 117

7 The Operating and Capital Budgets 119

THE OPERATING BUDGET 120

Programming the Budget 121

Forecasting 123

The Budget，the Forecasts，and the Profit Plan 127

The Cost Budget 129

Completing the Budget 136

Cost Control 137

THE CAPITAL BUDGET 139

Setting the Total；Differences from the Operating Budget 139

Types of Projects 141

Project Approval Procedure 143

Evaluation of Capital Projects 145

Summary 148

8 Profit Analysis，Appraisal，and Planning 150

Resources of the Accountant 151

Analysis：Profit Change 152

Analysis：Profit Structure 156

Appraisal：Return on Sales 159

Appraisal：Asset Turnover 161

Appraisal：Return on Capital 162

Planning 166

9 Accounting Aids for Sales Management 171

The Sales Activity：The Sales and Selling Expense Accounts 172

Sales Plan Variance 174

Policing of Prices 176

Appraisal of Sales Segments 181

Decision Making in Administering Sales 183

Cost Control of the Selling Operation 185

Summary 188

10 Cost Management for Production Management 190

The Production Activity：Production Accounting 191

Variance Analysis for Cost Control 193

Effecting Cost Reduction 196

Control of Assets 198

Waste and Spoilage 200

Maintenance Cost Control 202

Other Services in Purchasing and Production 204

Summary 205

SECTION 4 Some Horizons 209

11 Data Processing 211

Bookkeeping Is Data Processing 211

The Use of Data Processing Equipment 213

Functional Parts of Electronic Equipment 215

Examples of Applications 219

Limitations on Use of Computers 220

Feasibility and Systems Studies 221

Staff for the Computer and Placing it Departmentally 224

Electronic Data Processing and the Accountant＇s Function 226

Auditing Records Processed on Electronic Equipment 226

12 Decision Making 231

The Accountant and Decisions 232

Establishment Decisions 233

Operating Decisions 233

Financial and Non-Financial Considerations 235

The Accountant＇s Field of Competence 237

New Aid to Decision Making 239

First Steps in Applying Operations Research 240

Methods Used in Operations Research 243

Work Done in Operations Research 245

13 Compensation Policy 249

Nine Aspects of Compensation 249

Use of Job Evaluation 251

Factory Incentives 253

Company Merit Rating Under State Unemployment Compensation 256

The Guaranteed Annual Wage 256

Employee Relationships 257

Wage Contract Negotiations 258

Pension Plans 259

Profit Sharing Plans 261

Stock-Purchase and Stock-Option Plans 261

Index 265