<本書特色>
Applying Excel: This new feature, which has been added to Chapters 2-13 of the text and Connect Accounting, gives students the opportunity to practice using Excel formulas to build their own worksheets. They are then asked a series of 'what if' questions, all of which illustrate the relationship among various pieces of accounting data. The Applying Excel feature links directly to the concepts introduced in the chapter, providing students with an invaluable opportunity to apply what they have learned using a software they will use throughout their careers, whether they become an accountant or not.
Chapter 1: This chapter has been completely overhauled to help all business students better understand why managerial accounting is relevant to their future careers.
Chapter 2: This chapter has been extensively rewritten to include coverage of mixed costs and contribution format income statements. The redundant coverage of the schedule of cost of goods manufactured has been eliminated so that it is now only covered in the Job Order Costing chapter. The comparison of financial and managerial accounting has been moved to Chapter 1.
Chapter 14: This chapter has been completely overhauled to simplify the process of creating a statement of cash flows.
In Business boxes and End-of-Chapter material: revised
McGraw-Hill's Connect Accounting: In addition to Self-Quiz and Study, the 14th edition of Garrison Connect Accounting offers new game-changing features including LearnSmart and Guided Examples.
Service. To reflect our service-based economy, the text is replete with examples from service-based businesses. A helpful icon distinguishes service-related examples in the text.
'In Business.' These helpful boxed features offer a glimpse into how real companies use the managerial accounting concepts discussed within the chapter. Every chapter contains from two to nine of these current examples.
Author-Written Supplements. Unlike other managerial accounting texts, Garrison, Noreen, and Brewer write all of the text's major supplements, ensuring a perfect fit between text and supplements.
End-of-Chapter Material. Managerial Accounting has earned a reputation for the best end-of-chapter review and discussion material of any text on the market. Our problem and case material continues to conform to AACSB recommendations and makes a great starting point for class discussions and group projects.
IFRS icon highlights accounting topics that will be affected by the U.S.'s potential compliance with International Financial Reporting Standards.
Business Focus chapter-opening vignettes provide a real-world example for students, allowing them to see how the chapter's information and insights apply to the world outside of the classroom.
<章節目錄>
1. Managerial Accounting and the Business Environment
2. Managerial Accounting and Cost Concepts
3. Cost-Behavior: Analysis and Use
4. Cost-Volume-Profit Relationships
5. Variable Costing: A Tools for Management
6. Cost Allocation
7. Activity-Based Costing: A Tool to Aid Decision Making
8. Systems Design: Job-Order Costing
9. Systems Design: Process Costing
10. Profit Planning
11. Flexible Budgets and Performance Analysis
12. Standard Costs and Operating Performance Measures
13. Segment Reporting, Decentralization, and the Balanced Scorecard
14. Relevant Costs for Decision Making
15. Capital Budgeting Decisions
Appendix A Pricing Products and Services
Appendix B Profitability Analysis |
本書特色:
- Applying Excel: 在第2至第13章和Connect Accounting中新增的功能，讓學生有機會使用Excel公式來建立自己的工作表。然後，他們會被問一系列的「假設」問題，這些問題都展示了會計數據之間的關係。Applying Excel功能直接連接到章節中介紹的概念，為學生提供了一個寶貴的機會，讓他們能夠應用他們所學的知識，並使用他們在職業生涯中將會使用的軟體，無論他們是否成為會計師。
- 第1章: 這一章已經完全改版，以幫助所有商業學生更好地理解為什麼管理會計對他們未來的職業生涯至關重要。
- 第2章: 這一章已經大幅重寫，包括混合成本和貢獻格式的收入報表。已經刪除了對於產成品成本表的重複覆蓋，現在只在作業成本核算章節中涵蓋。財務會計和管理會計的比較已經移到第1章。
- 第14章: 這一章已經完全改版，以簡化製作現金流量表的過程。
- 「在商業」方塊和章節結尾材料: 修訂過。
- McGraw-Hill的Connect會計: 除了自我測驗和學習，Garrison Connect會計的第14版還提供了包括LearnSmart和Guided Examples在內的新功能，改變了遊戲規則。
- 服務: 為了反映我們的服務型經濟，本書中充滿了來自服務型企業的例子。一個有用的圖示在文本中區分了與服務相關的例子。
- 「在商業」: 這些有用的方塊功能提供了一個深入了解真實公司如何應用章節中討論的管理會計概念的機會。每一章都包含了兩到九個這樣的實例。
- 作者撰寫的補充材料: 與其他管理會計教材不同，Garrison、Noreen和Brewer撰寫了本書的所有主要補充材料，確保了文本和補充材料之間的完美配合。
- 章節結尾材料: 《管理會計》以其市場上最佳的章節回顧和討論材料而聞名。我們的問題和案例材料繼續符合AACSB的建議，並為課堂討論和小組項目提供了一個很好的起點。
- IFRS圖示: 突出顯示將受到美國潛在遵循國際財務報告準則的影響的會計主題。
- 商業焦點章節開頭的短篇故事: 為學生提供了一個現實世界的例子，讓他們看到章節中的信息和見解如何應用。
