Managerial Accounting -

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Résumé :
As the long-time #1 best-seller, Garrison has helped guide close to 3 million students through managerial accounting since it was first published. It identifies the three functions managers must perform within their organizations - plan operations, control activities, and make decisions - and explains what accounting information is necessary for these functions, how to collect it, and how to interpret it. Garrison's Managerial Accounting is known for its relevance, accuracy, and clarity. It is also unique in that the authors write the most important supplements that accompany the book: solutions manual, test bank, instructor's manual, and study guide making them both of high quality and extremely consistent with the textbook.

Biographie:
Ray H. Garrison (B.S. and M.S. Brigham Young University, D.B.A. Indiana University) is emeritus Professor of Accounting at Brigham Young University, Provo, Utah. As a certified public accountant, he has been involved in management consulting work with both national and regional accounting firms. He has published articles in The Accounting Review, Management Accounting, and other professional journals. Innovation in the classroom has earned him the Karl G. Maeser Distinguished Teaching Award from Brigham Young University.

Sommaire:
Prologue Managerial Accounting: An Overview 1
Chapter One: Managerial Accounting and Cost Concepts 24
Chapter Two: Job-Order Costing: Calculating Unit Production Costs 67
Chapter Three: Job-Order Costing: Cost Flows and External Reporting 110
Chapter Four: Process Costing 154
Chapter Five: Cost-Volume-Profit Relationships 196
Chapter Six: Variable Costing and Segment Reporting: Tools for Management 257
Chapter Seven: Activity-Based Costing: A Tool to Aid Decision Making 310-
Chapter Eight: Master Budgeting 362
Chapter Nine: Flexible Budgets and Performance Analysis 413
Chapter Ten: Standard Costs and Variances 449
Chapter Eleven Performance Measurement in Decentralized Organizations 506
Chapter Twelve: Differential Analysis: The Key to Decision Making 560
Chapter Thirteen: Capital Budgeting Decisions 632
Chapter Fourteen: Statement of Cash Flows 684
Chapter Fifteen: Financial Statement Analysis 725
Integration Exercises 762
Index 773