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• Title Page
• Copyright
• BRIEF CONTENTS
• AUTHOR BIOGRAPHIES
• PREFACE
• THE DEVELOPMENT STORY
• ACKNOWLEDGMENTS
• DEDICATION
• Contents
• Chapter 1: Accounting as a Tool for Management
• Unit 1.1 What Is Managerial Accounting?
• Reality Check Checking out the new checkout
• Unit 1.2 Different Strategies, Different Information
• Reality Check What’s the price tag for a new strategy?
• Reality Check When Just-In-Time Isn’t
• Unit 1.3 Ethical Considerations in Managerial Accounting
• Reality Check Blowing the whistle
• Learning Objective Summary
• Key Terms
• Exercises
• Problems
• Cases
• Endnotes
• TF1: C&C Sports, Managerial Accounting Context
• Learning Objective Summary
• Endnotes
• Chapter 2: Cost Behavior and Cost Estimation
• Unit 2.1 Cost Behavior Patterns
• Data Analytics in Action
• Reality Check If it looks like a variable cost…
• Unit 2.2 Cost Estimation
• Reality Check Making the relevant range irrelevant
• Unit 2.3 Contribution Margin Analysis
• Reality Check The contribution margin recipe
• Learning Objective Summary
• Key Terms
• Exercises
• Problems
• Cases
• Data Analytics Problems
• Endnotes
• Chapter 3: Cost–Volume–Profit Analysis and Pricing Decisions
• Unit 3.1 Breakeven Analysis
• Reality Check Who really uses breakeven analysis?
• Unit 3.2 Cost–Volume–Profit Analysis
• Data Analytics in Action
• Reality Check Don’t let ghost restaurants scare you
• Unit 3.3 Multiproduct CVP Analysis
• Reality Check Mixing it up on a high flyer
• Unit 3.4 Pricing Decisions
• Reality Check Big data brings dynamic pricing strategies
• Learning Objective Summary
• Key Terms
• Exercises
• Problems
• Cases
• Data Analytics Problems
• Endnotes
• Chapter 4: Product Costs and Job Order Costing
• Unit 4.1 Product and Period Costs
• Data Analytics in Action
• Reality Check Showing cost classifications in published financial statements
• Unit 4.2 Product Cost Flows
• Reality Check What’s satisfying your sweet tooth going to cost?
• Unit 4.3 Job Order Costing
• Reality Check Will robots win the direct labor battle?
• Unit 4.4 Underapplied and Overapplied Manufacturing Overhead
• Reality Check Missing the Overhead Mark
• Learning Objective Summary
• Key Terms
• Exercises
• Problems
• Cases
• Data Analytics Problem
• TF2: Process Costing
• Data Analytics in Action
• Reality Check Costs in the oyster bed
• Learning Objective Summary
• Exercises
• Problems
• Cases
• Endnotes
• TF3: Variable and Absorption Costing
• Reality Check Variable costing, German style
• Learning Objective Summary
• Exercises
• Problems
• Cases
• Chapter 5: Planning and Forecasting in a Manufacturing Setting
• Unit 5.1 Planning and the Budgeting Process
• Reality Check Starting from Zero
• Unit 5.2 Performance Standards
• Reality Check The diamond standard
• Unit 5.3 Building the Master Budget: The Operating Budget
• Reality Check Is there a crystal ball for forecasting sales?
• Data Analytics in Action
• Unit 5.4 Building the Master Budget: The Cash Budget
• Reality Check Budgeting around the world
• Unit 5.5 Pro-Forma Financial Statements
• Reality Check How the pros use pro-formas
• Learning Objective Summary
• Key Terms
• Exercises
• Problems
• Cases
• Data Analytics Problems
• Endnotes
• Chapter 5A: Planning and Forecasting in a Retail Setting
• Chapter 6: Performance Evaluation: Variance Analysis
• Unit 6.1 Flexible Budgets: A Performance Evaluation Tool
• Reality Check Who’s being flexible?
• Data Analytics in Action
• Unit 6.2 Variance Analysis: Direct Materials
• Reality Check Going nuts over almonds
• Reality Check A variance to remember
• Unit 6.3 Variance Analysis: Direct Labor
• Reality Check Labor efficiency strike out
• Unit 6.4 Variance Analysis: Overhead
• Learning Objective Summary
• Key Terms
• Exercises
• Problems
• Cases
• Data Analytics Problems
• Endnotes
• TF4: Standard Costing Systems
• Reality Check Are standard costing systems headed for extinction?
• Learning Objective Summary
• Exercises
• Problems
• Endnotes
• Chapter 7: Activity-Based Costing and Activity-Based Management
• Unit 7.1 Activity-Based Costing
• Reality Check Making a package deal
• Unit 7.2 Developing Activity-Based Product Costs
• Reality Check ABC isn’t just for manufacturing
• Unit 7.3 Activity-Based Management
• Data Analytics in Action
• Reality Check Working to add value
• Learning Objective Summary
• Key Terms
• Exercises
• Problems
• Cases
• Data Analytics Problems
• Endnotes
• TF5: Customer Profitability
• Data Analytics in Action
• Reality Check All customers are not created equal
• Learning Objective Summary
• Exercises
• Problems
• Endnotes
• Chapter 8: Using Accounting Information to Make Managerial Decisions
• Unit 8.1 Identifying Relevant Information
• Reality Check How big is big data?
• Unit 8.2 Special Order Pricing
• Reality Check The dynamics of pricing
• Unit 8.3 Outsourcing
• Reality Check It’s time to shore up production
• Unit 8.4 Allocating Constrained Resources
• Data Analytics in Action
• Reality Check Money doesn’t grow on trees
• Unit 8.5 Keeping or Eliminating Operations
• Reality Check Sometimes less is more
• Learning Objective Summary
• Key Terms
• Exercises
• Problems
• Cases
• Data Analytics Problems
• Endnotes
• Chapter 9: Capital Budgeting
• Unit 9.1 Capital Budgeting Decisions
• Reality Check How much capital are we talking about?
• Unit 9.2 Time Value of Money
• Reality Check If you build it, they will stay
• Unit 9.3 Discounted Cash Flow Techniques
• Reality Check Don’t discount the choice of a discount rate
• Data Analytics in Action
• Unit 9.4 Other Capital Budgeting Techniques
• Reality Check So many choices, so little money
• Learning Objective Summary
• Key Terms
• Exercises
• Problems
• Cases
• Data Analytics Problems
• Endnotes
• Chapter 10: Decentralization and Performance Evaluation
• Unit 10.1 Centralized versus Decentralized Organizations
• Reality Check Taking center stage—or not
• Unit 10.2 Segment Evaluation
• Reality Check The whole isn’t always greater than the sum of its parts
• Unit 10.3 Return on Investment
• Data Analytics in Action
• Reality Check Getting a healthy ROI
• Unit 10.4 Residual Income and EVA®
• Reality Check Finding value in compensation
• Appendix Transfer Pricing
• Reality Check The taxing transfer
• Learning Objective Summary
• Key Terms
• Exercises
• Problems
• Cases
• Data Analytics Problem
• Endnotes
• Chapter 11: Performance Evaluation Revisited: A Balanced Approach
• Unit 11.1 Performance Measures
• Reality Check Batter up
• Unit 11.2 The Balanced Scorecard
• Data Analytics in Action
• Reality Check Not your typical balanced scorecard
• Unit 11.3 Benchmarking
• Reality Check Benchmarking in health care
• Appendix Measures of Meeting Delivery Expectations
• Learning Objective Summary
• Key Terms
• Exercises
• Problems
• Cases
• Data Analytics Problems
• Endnotes
• Chapter 12: Financial Statement Analysis
• Unit 12.1 Horizontal Analysis of Financial Statements
• Reality Check How to slice an apple
• Unit 12.2 Common-Size Financial Statements
• Reality Check Hospitals suffer from bad debts
• Unit 12.3 Ratio Analysis
• Reality Check Don’t cash in too quickly
• Unit 12.4 Industry Analysis
• Reality Check Growing strong farms
• Learning Objective Summary
• Key Terms
• Exercises
• Problems
• Cases
• Endnotes
• Chapter 13: Statement of Cash Flows
• Unit 13.1 Categorizing Cash Flows
• Reality Check What’s in your wallet?
• Unit 13.2 Cash Flows Provided by Operating Activities: The Indirect Method
• Reality Check Running out of cash?
• Unit 13.3 Cash Flows Provided by Investing and Financing Activities
• Unit 13.4 Constructing and Interpreting the Statement of Cash Flows
• Appendix Cash Flows Provided by Operating Activities: The Direct Method
• Learning Objective Summary
• Key Terms
• Exercises
• Problems
• Cases
• Endnotes
• GLOSSARY
• INDEX
• EULA