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• Cover
• Title Page
• Copyright page
• Brief Contents
• Author Biographies
• Preface
• NEW to the Third Edition
• Supplements
• The Development Story
• Acknowledgments
• Dedication
• Chapter 1 Accounting as a Tool for Management
• Unit 1.1 What Is Managerial Accounting?
• Unit 1.2 Different Strategies, Different
• Unit 1.3 Ethical Considerations in
• Chapter Summary
• Key Terms
• End-of-Chapter Homework Material
• Exercises
• Problems
• Cases
• Endnotes
• TOPIC FOCUS 1: C&C Sports, Managerial Accounting Context
• Chapter 2 Cost Behavior and Cost Estimation
• Unit 2.1 Cost Behavior Patterns
• Unit 2.2 Cost Estimation
• Unit 2.3 Contribution Margin Analysis
• Chapter Summary
• Key Terms
• End-of-Chapter Homework Material
• Exercises
• Problems
• C&C Sports Continuing Case
• Cases
• Analytics Problem
• Endnotes
• Chapter 3 Cost–Volume–Profit Analysis and Pricing Decisions
• Unit 3.1 Breakeven Analysis
• Unit 3.2 Cost–Volume–Profit Analysis
• Unit 3.3 Multiproduct CVP Analysis
• Unit 3.4 Pricing Decisions
• Chapter Summary
• Key Terms
• End-of-Chapter Homework Material
• Exercises
• Problems
• C&C Sports Continuing Case
• Cases
• Analytics Problem
• Endnotes
• Chapter 4 Product Costs and Job Order Costing
• Unit 4.1 Product and Period Costs
• Unit 4.2 Product Cost Flows
• Unit 4.3 Job Order Costing
• Unit 4.4 Underapplied and Overapplied Manufacturing Overhead
• Chapter Summary
• Key Terms
• End-of-Chapter Homework Material
• Exercises
• Problems
• C&C Sports Continuing Case
• Cases
• Analytics Problem
• TOPIC FOCUS 2: Process Costing
• TOPIC FOCUS 3: Variable and Absorption Costing
• Chapter 5 Planning and Forecasting
• Unit 5.1 Planning and the Budgeting Process
• Unit 5.2 Performance Standards
• Unit 5.3 Building the Master Budget: The Operating Budget
• Unit 5.4 Building the Master Budget: The Cash Budget
• Unit 5.5 Pro-Forma Financial Statements
• Chapter Summary
• Key Terms
• End-of-Chapter Homework Material
• Exercises
• Problems
• C&C Sports Continuing Case
• Cases
• Analytics Problem
• Endnotes
• Chapter 6 Performance Evaluation: Variance Analysis
• Unit 6.1 Flexible Budgets: A Performance Evaluation Tool
• Unit 6.2 Variance Analysis: Direct Materials
• Unit 6.3 Variance Analysis: Direct Labor
• Unit 6.4 Variance Analysis: Overhead
• Chapter Summary
• Key Terms
• End-of-Chapter Homework Material
• Exercises
• Problems
• C&C Sports Continuing Case
• Cases
• Analytics Problem
• Endnotes
• TOPIC FOCUS 4: Standard Costing Systems
• Chapter 7 Activity-Based Costing and Activity-Based Management
• Unit 7.1 Activity-Based Costing
• Unit 7.2 Developing Activity-Based Product Costs
• Unit 7.3 Activity-Based Management
• Chapter Summary
• Key Terms
• End-of-Chapter Homework Material
• Exercises
• Problems
• C&C Sports Continuing Case
• Case
• Analytics Problem
• Endnotes
• TOPIC FOCUS 5: Customer Profitability
• Chapter 8 Using Accounting Information to Make Managerial Decisions
• Unit 8.1 Identifying Relevant Information
• Unit 8.2 Special Order Pricing
• Unit 8.3 Outsourcing
• Unit 8.4 Allocating Constrained Resources
• Unit 8.5 Keeping or Eliminating Operations
• Chapter Summary
• Key Terms
• End-of-Chapter Homework Material
• Exercises
• Problems
• C&C Sports Continuing Case
• Cases
• Analytics Problem
• Endnotes
• Chapter 9 Capital Budgeting
• Unit 9.1 Capital Budgeting Decisions
• Unit 9.2 Time Value of Money
• Unit 9.3 Discounted Cash Flow Techniques
• Unit 9.4 Other Capital Budgeting Techniques
• Chapter Summary
• Key Terms
• End-of-Chapter Homework Material
• Exercises
• Problems
• C&C Sports Continuing Case
• Cases
• Analytics Problem
• Endnotes
• Chapter 10 Decentralization and Performance Evaluation
• Unit 10.1 Centralized versus Decentralized Organizations
• Unit 10.2 Segment Evaluation
• Unit 10.3 Return on Investment
• Unit 10.4 Residual Income and EVA®
• Chapter 10 Appendix: Transfer Pricing
• Chapter Summary
• Key Terms
• End-of-Chapter Homework Material
• Exercises
• Problems
• C&C Sports Continuing Case
• Cases
• Analytics Problem
• Endnotes
• Chapter 11 Performance Evaluation Revisited: A Balanced Approach
• Unit 11.1 Performance Measures
• Unit 11.2 The Balanced Scorecard
• Unit 11.3 Benchmarking
• Chapter 11 Appendix: Measures of Meeting Delivery Expectations
• Chapter Summary
• Key Terms
• End-of-Chapter Homework Material
• Exercises
• Problems
• C&C Sports Continuing Case
• Cases
• Analytics Problem
• Endnotes
• Chapter 12 Financial Statement Analysis
• Unit 12.1 Horizontal Analysis of Financial Statements
• Unit 12.2 Common-Size Financial Statements
• Unit 12.3 Ratio Analysis
• Unit 12.4 Industry Analysis
• Chapter Summary
• Key Terms
• End-of-Chapter Homework Material
• Exercises
• Problems
• C&C Sports Continuing Case
• Cases
• Endnotes
• Chapter 13 Statement of Cash Flows
• Unit 13.1 Categorizing Cash Flows
• Unit 13.2 Cash Flows Provided by Operating Activities: The Indirect Method
• Unit 13.3 Cash Flows Provided by Investing and Financing Activities
• Unit 13.4 Constructing and Interpreting the Statement of Cash Flows
• Chapter 13 Appendix: Cash Flows Provided by Operating Activities: The Direct Method
• Chapter Summary
• Key Terms
• End-of-Chapter Homework Material
• Exercises
• Problems
• C&C Sports Continuing Case
• Case
• Endnotes
• GLOSSARY
• COMPANY INDEX
• SUBJECT INDEX
• EULA