E-Book Overview
Managerial Accounting for Managers, 2nd Edition by Noreen/Brewer/Garrison is based on the market-leading text, Managerial Accounting, by Garrison, Noreen and Brewer. The Noreen book was created to serve customers who do not wish to teach the financial accounting-oriented content that is included in the Garrison book. Of our three books (the Brewer book, the Garrison book, and the Noreen book), the Noreen book is the most pure management accounting textbook. The other two books have greater amounts of financial accounting content. Managerial Accounting for Managers, 2nd Edition is geared towards professors who love Garrison’s market-leading managerial accounting content, but have been bothered by the debits and credits included in the book. It includes the same coverage of managerial accounting topics such as Relevant Costs for Decision Making, Capital Budgeting Decisions, and Segment Reporting and Decentralization without the journal entries. The job-order costing chapter has been extensively rewritten to remove all journal entries. Furthermore, the chapters dealing with process costing, the statement of cash flows, and financial statement analysis have been dropped to enable professors to focus their attention on the bedrocks of managerial accounting—planning, control, and decision making.
E-Book Content
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managers MANAGERIAL ACCOUNTING for
Second Edition Eric W. Noreen, Ph.D., CMA Professor Emeritus University of Washington
Peter C. Brewer, Ph.D., CPA Miami University—Oxford, Ohio
Ray H. Garrison, D.B.A., CPA Professor Emeritus Brigham Young University
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Dedication To our families and to our many colleagues who use this book.
MANAGERIAL ACCOUNTING FOR MANAGERS Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2011, 2008 by The McGraw-Hill Companies, Inc. All rights reserved. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOW/DOW 1 0 9 8 7 6 5 4 3 2 1 0 ISBN 978-0-07-352713-0 MHID 0-07-352713-0 Vice president and editor-in-chief: Brent Gordon Editorial director: Stewart Mattson Publisher: Tim Vertovec Director of development: Ann Torbert Development editor: Emily A. Hatteberg Vice president and director of marketing: Robin J. Zwettler Marketing manager: Kathleen Klehr Vice president of editing, design and production: Sesha Bolisetty Lead project manager: Pat Frederickson Lead production supervisor: Carol A. Bielski Senior designer: Mary Kazak Sander Senior photo research coordinator: Lori Kramer Photo researcher: Keri Johnson Media project manager: Jennifer Lohn Cover designer: Gino Cieslik Interior design: Gino Cieslik Cover photo: Integrated Laser Pointer, courtesy of VSON Technology Co., Ltd. Typeface: 10.5/12 Times Roman Compositor: Laserwords Private Limited Printer: R. R. Donnelley Library of Congress Cataloging-in-Publication Data Noreen, Eric W. Managerial accounting for managers / Eric W. Noreen, Peter C. Brewer, Ray H. Garrison.—2nd ed. p. cm. Includes index. ISBN-13: 978-0-07-352713-0 (alk. paper) ISBN-10: 0-07-352713-0 (alk. paper) 1. Managerial accounting. I. Brewer, Peter C. II. Garrison, Ray H. III. Title. HF5657.4.N668 2011 658.15’11—dc22 2009037451 www.mhhe.com
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