Managerial Accounting: Creating Value in a Dynamic Business Environment(2026 Release) (14版)

The goal of Managerial Accounting is to acquaint students of business with the fundamental tools of managerial decision making and provide a context for understanding and reacting to the dramatic ways in which business is changing. The emphasis throughout the text is on using accounting information to help manage an organization while explaining concepts in a way that students can relate to. They should not only be able to produce accounting information but also understand how managers are likely to use and react to the information in a range of businesses.

Ch 1 The Crucial Role of Managerial Accounting in a Dynamic Business Environment Ch 2 Basic Cost Management Concepts Ch 3 Product Costing and Cost Accumulation in a Batch Production Environment Ch 4 Process Costing and Hybrid Product Costing Systems Ch 5 Activity-Based Costing and Management Ch 6 Activity Analysis, Cost Behavior, and Cost Estimation Ch 7 Cost-Volume-Profit Analysis Ch 8 Variable Costing and the Measurement of ESG and Quality Costs Ch 9 Financial Planning and Analysis: The Master Budget Ch10 Standard Costing and Analysis of Direct Costs Ch11 Flexible Budgeting and Analysis of Production Overhead Costs Ch12 Responsibility Accounting and the Balanced Scorecard Ch13 Investment Centers and Transfer Pricing Ch14 Decision Making: Relevant Costs and Benefits Ch15 Target Costing and Cost Analysis for Pricing Decisions Ch16 Capital Expenditure Decisions Ch17 Allocation of Support Activity Costs and Joint Costs