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Davis and Davis, Managerial Accounting 2e is a managerial text aimed towards readers with the desire to become managers. Content is presented in small units that contain assessment in the form of unit reviews that help keep students on track as they progress through the book. Davis teaches managerial concepts through the use of the story, or continuous case, of C&C sports to provide students with a familiar and consistent context throughout. Topics are presented in a way to engage students early in the course with material that fits naturally with the financial accounting course they just took. Cost Volume Profit, which includes the concept of breakeven analysis, is presented before the traditional costing/manufacturing chapters. To offer readers a more “applied approach” in their textbook, Managerial Accounting 2e incorporates consistent context throughout the text, supported by additional “Reality Checks”.
Table of Contents
Topic Focus 1: C&C Sports, Managerial Accounting Context 35
Chapter 2. Cost Behavior and Cost Estimation 44
Chapter 3. Cost–Volume–Profit Analysis and Pricing Decisions 80
Chapter 4. Product Costs and Job Order Costing 126
Topic Focus 2: Process Costing 179
Topic Focus 3: Variable and Absorption Costing 199
Chapter 5. Planning and Forecasting 216
Chapter 6. Performance Evaluation: Variance Analysis 286
Topic Focus 4: Standard Costing Systems 339
Chapter 7. Activity-Based Costing and Activity-Based Management 358
Topic Focus 5: Customer Profi tability 409
Chapter 8. Using Accounting Information to Make Managerial Decisions 426
Chapter 9. Capital Budgeting 482
Chapter 10. Decentralization and Performance Evaluation 530
Chapter 11. Performance Evaluation Revisited: A Balanced Approach 580
Chapter 12. Financial Statement Analysis 620
Chapter 13. Statement of Cash Flows 672