【簡介】 【目錄】 ●New bulleted and numbered approach helps highlight key information and computations while allowing students to learn new concepts in bite-sized chunks of information. ●New chapter discussions of data analytics at the appropriate level for introductory accounting students. ●New Data Analytics Insight boxes highlight the use of data analytics by real-world companies. ●New Analytics in Action end-of-chapter problems (in select chapters) include data visualization and/or analytics, application, and assessment to help students understand the use of data analytics by real-world companies. ●Expanded discussion within “Manufacturing Costs” section to ensure student understanding of raw material versus direct materials as well as what is considered to be manufacturing overhead. ●New section (“Assigning Nonmanufacturing Overhead Costs”) and income statement presentations, to help highlight differences between traditional costing and activity-based costing. ●New expanded explanation of what CVP analysis is. ●New Management Insight box on 5G and how it presents a risky investment to telecom companies. ●Expanded focus on “Code of Ethical Standards” by including the EU Audit Regulation and Directive (EU Directive 2014/56/EU) which was adopted in 2014. ●New Service Company Insight on the financial challenges for Tokyo Olympics 2020. ●Updated “Anatomy of Fraud” box to feature more international cases, including those on Allianz Australia Insurance Limited and AWP Australia, and Freeman FinTech Corporation Limited. The Weygandt approach builds student mastery of managerial accounting concepts. The Weygandt approach presents students with a dynamic and thorough overview of managerial accounting topics, building concept mastery and helping students understand the value of accounting to the real world. A clear and relevant exposition, engaging visuals and supporting examples, and valuable end-of-chapter material, work together to build students' confidence and mastery of accounting concepts and skills. Bulleted text and numbered approach keep students engaged in core concepts. New to the International edition, the bulleted text and numbered approach eliminates long, intimidating paragraphs and highlights important concepts as students read through the content. This approach breaks down the most important information students need to know, improving their study experience, and keeping them engaged and on track during the course. Data analytics focus builds students' data literacy and decision-making skills. Data analytics content integrated throughout the text provides students with an appropriate understanding of data analytics, relevant to managerial accounting. In addition, new Data Analytics Insight boxes and Analytics in Action end-of-chapter problems (in select chapters) help students understand the use of data analytics by real-world companies and assess their understanding. Dynamic Practice Questions and Solutions build student confidence. Do It! Practice questions and solutions provide an opportunity for students to apply their understanding of a concept at the exact moment they learn it. Strategically placed at the end of each learning objective, these practice opportunities outline the Action Plan and show a Solution to build students' confidence and ensure their understanding. JERRY J. WEYGANDT, PhD, CPA, is Arthur Andersen Alumni Emeritus Professor of Accounting at the University of Wisconsin-Madison. He holds a Ph.D. in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in The Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. These articles have examined such financial reporting issues as accounting for price-level adjustments, pensions, convertible securities, stock option contracts, and interim reports. Professor Weygandt is author of other accounting and financial reporting texts and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He has served on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review; he also has served as President and Secretary-Treasurer of the American Accounting Association. He has served on the FASB task force that examined the reporting issues related to accounting for income taxes and served as a trustee of the Financial Accounting Foundation. Professor Weygandt has received the Chancellor’s Award for Excellence in Teaching and the Beta Gamma Sigma Dean’s Teaching Award. He is on the board of directors of M & I Bank of Southern Wisconsin. He is the recipient of the Wisconsin Institute of CPA’s Outstanding Educator’s Award and the Lifetime Achievement Award. In 2001 he received the American Accounting Association’s Outstanding Educator Award. PAUL D. KIMMEL, PhD, CPA, received his bachelor’s degree from the University of Minnesota and his doctorate in accounting from the University of Wisconsin. He was an Associate Professor at the University of Wisconsin-Milwaukee for more than 25 years and is now a Senior Lecturer at the University of Wisconsin-Madison. He has public accounting experience with Deloitte & Touche (Minneapolis). He was the recipient of the UWM School of Business Advisory Council Teaching Award and the Reggie Taite Excellence in Teaching Award, and a three-time winner of the Outstanding Teaching Assistant Award at the University of Wisconsin. He is also a recipient of the Elijah Watts Sells Award for Honorary Distinction for his results on the CPA exam. He is a member of the American Accounting Association and the Institute of Management Accountants and has published articles in Accounting Review, Accounting Horizons, Advances in Management Accounting, Managerial Finance, Issues in Accounting Education, and Journal of Accounting Education, as well as other journals. His research interests include accounting for financial instruments and innovation in accounting education. JILL E. MITCHELL, MS, MEd, CIA, is a Professor of Accounting at Northern Virginia Community College (NOVA), where she has taught face-to-face, hybrid, and online courses since 2008. Since 2009, she has been an adjunct instructor at George Mason University (GMU). She is a past president of the Washington, D.C. Chapter of the Accounting and Financial Women’s Alliance (AFWA), and she served on the board of directors of the Virginia Society of CPAs (VSCPA). She is a member of the American Accounting Association (AAA) and the Institute of Internal Auditors. Jill serves on the AAA Education Committee and is the co-chair for the Conference on Teaching and Learning in Accounting (CTLA). Prior to joining the faculty at NOVA, Jill was a senior auditor with Ernst & Young’s Business Risk Services practice in Miami, Florida. She is a certified internal auditor and earned an MS in Accountancy from the University of Virginia and a BBA in Management Information Systems from the University of Georgia honors program. Recently, she earned an MEd in Instructional Design Technology from GMU. Jill is a recipient of the Outstanding Faculty Award, the Commonwealth’s highest honor for faculty of Virginia’s universities and colleges presented by the State Council of Higher Education for Virginia; the Virginia Community College System Chancellor’s Award for Teaching Excellence; the AFWA’s Women Who Count Award; the AAA Two-Year College Educator of the Year Award; and the AAA/J. Michael and Mary Anne Cook/Deloitte Foundation Prize, the foremost recognition of an individual who consistently demonstrates the attributes of a superior teacher in the discipline of accounting. Cost Concepts for Decision-Makers 1 Managerial Accounting 2 Job Order Costing 3 Process Costing 4 Activity-Based Costing Decision-Making Concepts 5 Cost-Volume-Profit 6 Cost-Volume-Profit Analysis: Additional Issues 7 Incremental Analysis 8 Pricing Planning and Control Concepts 9 Budgetary Planning 10 Budgetary Control and Responsibility Accounting 11 Standard Costs and Balanced Scorecard 12 Planning for Capital Investments Performance Evaluation Concepts 13 Statement of Cash Flows 14 Financial Analysis: The Big Picture APPENDIX A Time Value of Money