Mark P. Holtzman 
Managerial Accounting For Dummies [PDF ebook] 

Introduction 1
Part I: Introducing Managerial Accounting 7
Chapter 1: The Role of Managerial Accounting 9
Chapter 2: Using Managerial Accounting in Your Business 29
Part II: Understanding and Managing Costs 43
Chapter 3: Classifying Costs 45
Chapter 4: Figuring Cost of Goods Manufactured and Sold 57
Chapter 5: Teaching Costs to Behave: Variable and Fixed Costs 69
Chapter 6: Allocating Overhead 89
Chapter 7: Job Order Costing: Having It Your Way 105
Chapter 8: Process Costing: Get In Line 121
Part III: Using Costing Techniques for Decision-Making 145
Chapter 9: Straight to the Bottom Line: Examining Contribution Margin 147
Chapter 10: Capital Budgeting: Should You Buy That? 165
Chapter 11: Reality Check: Making and Selling More than One Product 179
Chapter 12: The Price Is Right: Knowing How Much to Charge 191
Chapter 13: Spreading the Wealth with Transfer Prices 203
Part IV: Planning and Budgeting 217
Chapter 14: Master Budgets: Planning for the Future 219
Chapter 15: Flexing Your Budget: When Plans Change 237
Part V: Using Managerial Accounting for Evaluation and Control 245
Chapter 16: Responsibility Accounting 247
Chapter 17: Variance Analysis: To Tell the Truth 259
Chapter 18: The Balanced Scorecard: Reviewing Your Business’s Report Card 279
Chapter 19: Using the Theory of Constraints to Squeeze Out of a Tight Spot 293
Part VI: The Part of Tens 301
Chapter 20: Ten Key Managerial Accounting Formulas 303
Chapter 21: Ten Careers in Managerial Accounting 311
Chapter 22: Ten Legends of Managerial Accounting 315
Index 319

Mark P. Holtzman, Ph D, CPA, is Chair of the Department of Accounting and Taxation at Seton Hall University. He has taught accounting at the college level for 17 years and runs the Accountinator website at www.accountinator.com, which gives practical accounting advice to entrepreneurs.