Introduction to Managerial Accounting, 4/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 4/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.

Ray H. Garrison is emeritus Professor of Accounting at Brigham Young University, Provo, Utah. He received his B.S. and M.S. degrees from Brigham Young University and his D.B.A. degree from Indiana University. As a certified public accountant, Professor Garrison has been involved in management consulting work with both national and regional accounting firms. He has published articles in The Accounting Review, Management Accounting, and other professional journals. Innovation in the classroom has earned Professor Garrison the Karl G. Maeser Distinguished Teaching Award from Brigham Young University.Eric W. Noreen is a globeand#64979;trotting academic who has held appointments at institutions in the United States, Europe, and Asia. He is currently Professor of Accounting at the University of Washington and Visiting Price Waterhouse Professor of Management Information and Control at INSEAD, an international graduate school of business located in France.He received his B.A. degree from the University of Washington and MBA and Ph.D. degrees from Stanford University. A Certified Management Accountant, he was awarded a Certificate of Distinguished Performance by the Institute of Certified Management Accountants.

Brewer 4e

Contents

prologue

Managerial Accounting and the Business Environment

chapter one:An Introduction to Managerial Accounting and Cost Concepts

chapter two:Systems Design: Job-Order Costing

chapter three:Systems Design: Activity-Based Costing

chapter four:Systems Design: Process Costing

chapter five: Cost Behavior: Analysis and Use

chapter six:Cost-Volume-Profit Relationships

chapter seven:Profit Planning

chapter eight:Standard Costs

chapter nine:Flexible Budgets and Overhead Analysis

chapter ten:Decentralization

chapter eleven:Relevant Costs for Decision Making

chapter twelve:Capital Budgeting Decisions

chapter thirteen:“How Well Am I Doing?” Statement of Cash Flows

chapter fourteen:“How Well Am I Doing?” Financial Statement Analysis