Managerial Accounting

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  • Edition: 2nd
  • Format: Hardcover
  • Copyright: 2013-10-07
  • Publisher: John Wiley & Sons Inc
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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

Chapter 1. Accounting as a Tool for Management 2

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

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