Buch, Englisch, Mit CD-ROM
Buch, Englisch, Mit CD-ROM
ISBN: 978-0-471-23003-8
Verlag: Wiley
The text is current, concise, and clearly written, with cases at the end of each chapter to illustrate the material.
* An interactive CD lets students test and expand their understanding with multiple-choice questions, key term matching exercises, demonstrations of various concepts and techniques, critical thinking exercise, interactive cases, and videos.
* A dynamic Web site provides test study guides, exercises, games, web testing, relevant articles, from The Wall Street Journal and other sources linked to the text, links to relevant web sites, additional cases, and other materials.
Expanded from 10 to 13 chapters, but can be comfortably covered in 1 semester. New chapters are: Chapter 5, Variable Costing; Chapter 8, Pricing Decision, Analyzing Customer Profitability, and Activity-Based Pricing; and Chapter 13, Analyzing Financial Statements: A Managerial Perspective.
Chapter 1 includes a discussion of managerial accounting in the information age and how technology facilitates information flows up and down the value chain. It also presents a framework for ethical decision making.
Chapter 10 has added material on why budget-based compensation can lead to budget padding and income shifting.
Four new appendices provide coverage of special topics: (1) Using regression in Excel to estimate fixed and variable costs; (2) Using Excel to perform net present value and internal rate of return calculations; (3) Activity-based management; and (4) Theory of constraints.
End-of-chapter exercises, problems, and cases increased by approximately 20 percent. Many problems and cases focus on service companies.
Added a number of exercises, problems, and cases related to ethical dilemmas.
Added a solved review problem at the end of each chapter to supplement the multiple-choice self-testing materials.
Every chapter is linked to decision making with a feature called Making Business Decision. The feature has a Tools and Skills Checklist that students use to check-off the concepts and techniques they've learned in the chapter.
The enhanced CD includes additional student self-tests, demonstrations of concepts and techniques such as the planning and control process, tracing costs to jobs, cost-volume-profit relationships, the effect of alternative allocation schemes on product cost, incremental analysis, calculation of the internal rate of return, "what if" analysis using a spreadsheet, comparison of divisional EVAs, and more.
