<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>
應用 Excel: 這項新功能已新增至第 2 至第 13 章及 Connect Accounting，讓學生有機會練習使用 Excel 公式來建立自己的工作表。接著，他們會被問到一系列的「如果」問題，這些問題都展示了各種會計數據之間的關係。應用 Excel 功能直接與章節中介紹的概念相連結，為學生提供了一個寶貴的機會，讓他們能夠應用所學的知識，無論他們將來是否成為會計師，這都是一個在職業生涯中會使用的軟體。
第 1 章: 本章已完全重寫，以幫助所有商業學生更好地理解為什麼管理會計與他們未來的職業相關。
第 2 章: 本章已廣泛重寫，涵蓋混合成本和貢獻格式的損益表。冗餘的製造成本表內容已被刪除，現在僅在作業成本計算章節中涵蓋。財務會計與管理會計的比較已移至第 1 章。
第 14 章: 本章已完全重寫，以簡化現金流量表的編制過程。
商業案例與章末材料: 已修訂
McGraw-Hill 的 Connect Accounting: 除了自我測驗和學習之外，第 14 版的 Garrison Connect Accounting 還提供了包括 LearnSmart 和引導範例在內的全新改變遊戲規則的功能。
服務. 為了反映我們以服務為基礎的經濟，文本中充滿了來自服務型企業的例子。文本中有一個有用的圖示來區分與服務相關的例子。
「在商業中。」 這些有用的框架特徵提供了真實公司如何使用章節中討論的管理會計概念的瞥見。每一章包含兩到九個這些當前的例子。
作者撰寫的補充資料. 與其他管理會計文本不同，Garrison、Noreen 和 Brewer 撰寫了所有主要的補充資料，確保文本與補充資料之間的完美契合。
章末材料. 管理會計在市場上贏得了最佳章末回顧和討論材料的聲譽。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專案提供了良好的起點。
IFRS 圖示 突顯了將受到美國可能遵循國際財務報告準則影響的會計主題。
商業焦點章節開頭小插曲 為學生提供了真實世界的例子，讓他們看到章節中的資訊和見解如何應用於課堂之外的世界。
<章節目錄>
1. 管理會計與商業環境
2. 管理會計與成本概念
3. 成本行為：分析與應用
4. 成本-銷量-利潤關係
5. 變動成本：管理工具
6. 成本分配
7. 基於活動的成本計算：輔助決策的工具
8. 系統設計：作業成本計算
9. 系統設計：過程成本計算
10. 利潤規劃
11. 靈活預算與績效分析
12. 標準成本與營運績效指標
13. 部門報告、去中心化與平衡計分卡
14. 決策相關成本
15. 資本預算決策
附錄 A 價格設定產品與服務
附錄 B 獲利能力分析
