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Responsibility Centers

As managers get more decision making responsibilities because of decentralized management, organizations must find ways to evaluate those managers in an effective way. The first step in the process is

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Sell or Process Further

The sell or process further decision type is mainly applicable to farms and producers of natural resources. These businesses must decide to sell farm products or natural resources as is or turn that inventory

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Cost objects: direct and indirect costs

Managerial accounting is the art of planning, decision making and controlling in business. In order to do that, we must identify what we want to track. Are we looking at a product, a store, a department

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What is managerial accounting?

After taking financial accounting, many students dread the idea of another semester of journal entries, debits, and credit. Fortunately, managerial accounting is very different from financial accounting.

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What is Accounting?

If you are currently enrolled in an accounting course (which I sure hope you are because most people don’t browse my site for fun) you’ve probably heard some pretty terrible things about accounting.

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