Managerial Accounting (9th Edition)
Susan V. Crosson, M.S. Accounting, C.P.A
Santa Fe College
Belverd E. Needles, Jr., Ph.D., C.P.A., C.M.A.
1 The Changing Business Environment: A Manager’s Perspective 2
2 Cost Concepts and Cost Allocation 44
3 Costing Systems: Job Order Costing 90
4 Costing Systems: Process Costing 128
5 Value-Based Systems: ABM and Lean 166
6 Cost Behavior Analysis 206
7 The Budgeting Process 248
8 Performance Management and Evaluation 300
9 Standard Costing and Variance Analysis 344
10 Short-Run Decision Analysis 392
11 Capital Investment Analysis 432
12 Pricing Decisions, Including Target Costing and Transfer
Pricing 470
13 Quality Management and Measurement 516
14 Financial Analysis of Performance 554
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