Managerial Accounting

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Managerial Accounting, 6e features a strong organization that provides students with a solid overview of managerial topics and is written in an easy-to-read and understand manner. A thorough presentation of basic concepts helps students best comprehend planning, controlling, and decision-making. The author introduces the new manufacturing environment and activity-based costing early, with details following in subsequent chapters. The text counters a strong emphasis on the elements of the new manufacturing environment with a balanced discussion of the traditional environment. Titard provides students with one of the basic managerial tools -- the contribution approach income statement. Future managers learn how to best use accounting data in decision-making as the text reviews cost-profit-volume analysis, relevant cost, capital budgeting, quantitative techniques, and JIT philosophy. Coverage of special topics provides the flexibility for instructors to emphasize topics often considered more financial than managerial. Additional cost topics are cost accounting systems and cost allocation. Two financial topics are included: statement of cash flows and financial analysis.