Managerial Accounting

Dr. William B. Tayler is the Robert J. Smith Professor of Accountancy in the Marriott School of Business at Brigham Young University (BYU). Dr. Tayler earned a Ph.D. and a master’s degree at Cornell University and a master’s and an undergraduate degree at Brigham Young University, graduating with honors. He teaches in BYU’s School of Accountancy, one of the top-ranked accounting programs in the world. Dr. Tayler has also taught at Cornell University and Emory University and has received multiple teaching awards. Dr. Tayler is a Certified Management Accountant and consultant specializing in cost accounting, performance measurement and incentive compensation. Dr. Tayler serves as an editor for Behavioral Research in Accounting and his work has been published in top journals, including Accounting Horizons, Accounting, Organizations and Society, The Accounting Review, American Journal of Health Behavior, Contemporary Accounting Research, Harvard Business Review, IMA Educational Case Journal, Journal of the American Medical Association-Internal Medicine, Journal of Accounting Research, Journal of Behavioral Finance, Journal of Finance, Journal of General Internal Medicine, Journal of Management Accounting Research, Management Science, Review of Financial Studies and Strategic Finance. He has presented his work as an invited speaker at universities and conferences across the globe. Dr. Tayler loves spending time with his wife, Sarah, and their eight children. Dr. Carl S. Warren is professor emeritus of accounting at the University of Georgia, Athens. For more than 25 years, Dr. Warren has taught all levels of accounting courses with a primary focus on introductory of accounting and auditing. Dr. Warren has taught classes at the University of Iowa, Michigan State University and the University of Chicago. He received his Ph.D. from Michigan State University and his B.A.A. and M.A. from the University of Iowa. During his career, Dr. Warren published numerous articles in professional journals, including The Accounting Review, Journal of Accounting Research, Journal of Accountancy, The CPA Journal and Auditing: A Journal of Practice and Theory. Dr. Warren’s outside interests include handball, backpacking, skiing, hiking, fly-fishing and golf. He also spends as much time as possible visiting with his five grandchildren (two sets of twins). Dr. Warren splits his time between Georgia and Montana.

1. Introduction to Managerial Accounting.
2. Job Order Costing.
3. Process Cost Systems.
4. Activity-Based Costing.
5. Support Department and Joint Cost Allocation.
6. Cost-Volume-Profit Analysis.
7. Variable Costing for Management Analysis.
8. Budgeting.
9. Evaluating Variances from Standard Costs.
10. Evaluating Decentralized Operations.
11. Differential Analysis and Product Pricing.
12. Capital Investment Analysis.
13. Lean Manufacturing and Activity Analysis.
14. The Balanced Scorecard and Corporate Social Responsibility.
15. Statement of Cash Flows.
16. Financial Statement Analysis.
Appendix A: Interest Tables.
Appendix B: Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2020.
Glossary.
Index.