【簡介】 "Brewer's Introduction to Managerial Accounting has earned a reputation as the most accessible and readable book on the market. Its manageable chapters and clear presentation point students toward understanding, just as the needle of the compass provides direction to travelers. However, the book's authors also understand that everyone's destination may be different. Some students will become accountants, while others are destined for careers in management, marketing, or finance. Not only does the Brewer text teach students managerial accounting concepts concisely, but it also asks students to consider how the concepts they are learning will apply to the real-world situations they will eventually face in their careers. This combination of conceptual understanding and the ability to apply that knowledge directs students toward success, whatever their final destination may be." 【目錄】 "Prologue Managerial Accounting:An Overview Ch 1 Managerial Accounting and Cost Concepts Ch 2 Job-Order Costing: Calculating Unit Product Costs Ch 3 Job-Order Costing: Cost Flows and External Reporting Ch 4 Activity-Based Costing Ch 5 Process Costing Ch 6 Cost-Volume-Profit Relationships Ch 7 Variable Costing and Segment Reporting: Tools for Management Ch 8 Master Budgeting Ch 9 Flexible Budgets, Standard Costs, and Variance Analysis Ch10 Performance Measurement in Decentralized Organizations Ch11 Differential Analysis: The Key to Decision Making Ch12 Capital Budgeting Decisions Ch13 Statement of Cash Flows Ch14 Financial Statement Analysis"