Introduction to Managerial Accounting
McGraw-Hill, 2006 - Managerial accounting - 642 pages
Introduction to Managerial Accounting, 3/e by Brewer/Garrison/Noreen is based on the market-leading text, Managerial Accounting, by Garrison, Noreen and Brewer. However, this is not simply a briefer book with chapters removed; B/G/N has been rethought and retooled to meet the needs of the market. B/G/N 3/e is a more accessible, yet thoroughly student-friendly text that satisfies the basic needs of the managerial accounting student without unnecessary depth on advanced topics associated with the follow-up course, cost accounting/cost management. Faculty and students alike will find this new edition has retained the hallmark features of the Garrison brand: author-written supplements, excellent readability, terrific examples, and balanced end-of-chapter material.
30 pages matching operating leverage in this book
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absorption costing Accounts Payable activity cost pools activity-based costing system administrative expenses amount balance sheet break-even point BRIEF EXERCISE cash flows chapter CHECK FIGURE CM ratio company's Compute contribution margin cost behavior cost per unit customers CVP analysis decision Department depreciation direct labor cost direct labor-hours direct materials dollars efficiency variance equipment equivalent units estimated example Exhibit factory factory overhead finished goods inventory fixed costs fixed overhead increase incurred indirect investment job cost sheet journal entries LEARNING OBJECTIVE level of activity machine machine-hours managerial accounting manufacturing overhead cost month number of units operating income operating leverage opportunity cost period predetermined overhead rate Prepare present value PROBLEM process costing process inventory profit purchased quarter raw materials Required salaries selling and administrative Six Sigma sold standard cost statement of cash sunk cost T-accounts total cost unit product cost units of product variable cost variable overhead