Managerial Uses of Accounting Information
Managerial Uses of Accounting Information, Second Edition, emphasizes economic fundamentals in the study of product costing, decision making, and evaluation in organizations, using the accounting system as a "library" of financial information at the manag
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Springer Series in Accounting Scholarship Series Editor: Joel S. Demski Fisher School of Accounting University of Florida Books in the series: Christensen, Peter O., Feltham, Gerald A. Economics of Accounting - Volume I Information in Markets Christensen, Peter O., Feltham, Gerald A. Economics of Accounting - Volume II Performance Evaluation Ronen, Joshua, Yaari, Varda (Lewinstein) Earnings Management Emerging Insights in Theory, Practice, and Research Demski, Joel S. Managerial Uses of Accounting Information, Second Edition
MANAGERIAL USES OF ACCOUNTING INFORMATION Second Edition
by
Joel S. Demski Fisher School of Accounting University of Florida
123
Joel S. Demski Fisher School of Accounting University of Florida 333 Gerson Hall Gainesville, FL 32611
ISBN: 978-0-387-77450-3 e-ISBN: 978-0-387-77451-0 DOI: 10.1007/978-0-387-77451-0 Library of Congress Control Number: 2008922331 ยค 2008 Springer Science+Business Media, LLC All rights reserved. This work may not be translated or copied in whole or in part without the written permission of the publisher (Springer Science+Business Media, LLC, 233 Spring Street, New York, NY 10013, USA), except for brief excerpts in connection with reviews or scholarly analysis. Use in connection with any form of information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed is forbidden. The use in this publication of trade names, trademarks, service marks and similar terms, even if they are not identified as such, is not to be taken as an expression of opinion as to whether or not they are subject to proprietary rights. Printed on acid-free paper 9 8 7 6 5 4 3 2 1 springer.com
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Contents
Preface
xv
1 Introduction 1.1 1.2 1.3 1.4 1.5 1.6
Accounting Resources . . . . . . . Modes of Study . . . . . . . . . . . Ingredients for an Interesting Stew Overview . . . . . . . . . . . . . . Summary . . . . . . . . . . . . . . Bibliographic Notes . . . . . . . . .
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2 Economic Foundations: The Single Product Firm 2.1 Perfect Markets . . . . . . . . . . . . . . . . . . . . . . . . 2.2 The Firm Straddles Markets . . . . . . . . . . . . . . . . . 2.3 The Economic Cost Function . . . . . . . . . . . . . . . . 2.3.1 Cost Function Terminology . . . . . . . . . . . . . 2.3.2 A Closer Look at the Cost Function . . . . . . . . 2.4 Shadow Prices . . . . . . . . . . . . . . . . . . . . . . . . 2.5 Cost and Revenue Framing . . . . . . . . . . . . . . . . . 2.6 Short-Run versus Long-Run Cost . . . . . . . . . . . . . . 2.7 Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.8 Appendix: Constrained Optimization and Shadow Prices 2.9 Bibliographic Notes . . . . . . . . . . . . . . . . . . . . . . 2.10 Problems and Exercises . . . . . . . . . . . . . . . . . . .
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