there are several traditional textbooks that do an excellent job of describing managerial accounting practice. So why do accounting instructors need a new textbook? We believe that a description of practice is not the best bedagogical format for teaching concepts to introductory accounting students. Accounting practice is complex. It involves the simultaneous application of numerous interrelated concepts. Learning, on the other hand, is facilitated when concepts are isolated and introduced in a logical sequnece. The application of accounting concepts to business practice should be the end result rather than the starting point of the educational process. Accordingly, our primary objective in writhing this text is to establish a conherent, integrative framework that enables students to build knowledge in a logical stepwise fashion. To accomplish this objective, it is necessary to develop a new arrangement of subject matter.
Chapter 1. Management Accountin A Value- Added Discipline
Chapter 2. Cost Behavior, Operating Leverage, and Profitability
Analysis
Chapter 3. Analysis of Cost,Volume, and Pricing to Increcase
Profitability
Chapter 4. Relevant Information for SpecialDEcisions
Chapter 5. Cost Accumulation, Tracing, and Allocation
Chapter 6. Cost Maagement in an Automated Business
Environment ABC, ABM, and TQM
Chapter 7. Planning for Profit and Cost Control
Chapter 8. Performance Evaluation
Chapter 9. Responsibility Accounting
Chapter 10. Planning for Capital Investments
,etc.