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AccountingChapter 5)Chapter 7 Planning for Profit and Cost ControlChapter 8 Performance EvaluationChapter 9 Responsibility AccountingChapter 10 Planning for Capital InvestmentsChapter 11 Product Costing in Service and Manufacturing EntitiesChapter 12 Job-Order, Process, and Hybrid Costing SystemsChapter 13 Financial Statement AnalysisChapter 14 Statement of Cash FlowsAppendixGlossaryPhoto CreditsIndexNEW*9780071088015*2011 (April 2011) / 888 pagesISBN: 9780071088015An Asian Publicationwww.mheducation.asia/olc/garrisonMANAGERIAL ACCOUNTINGAn Asian PerspectiveBy Ray H. Garrison, Eric Noreen, Peter Brewer,Cheng Nam Seng (Singapore ManagementUniversity) and Katherine Yuen (SingaporeManagement University)Managerial Accounting: An Asian Perspective builds on the foundationof the market leading text, Managerial Accounting by Garrison,Noreen, and Brewer. It identifies the three functions managers mustperform within their organizations—plan operations, control activities,and make decisions—and explains what accounting information isnecessary for these functions, how to collect it, and how to interpretit. Faculty and students alike will find this new edition has retained thehallmark features: author-written supplements, excellent readability,terrific examples, and balanced end-of-chapter material.FeaturesChange of Chapter Flow: The 2 chapters on Systems Design(Chapter 3 Systems Design: Job-Ordering Costing and Chapter 4Systems Design: Process Costing) are moved to chapters 8 and 9,after the discussion on Activity-Based Costing. This change of chapterflow would highlight Activity-based costing being an important foundationthat could be mixed with Job-order and Process costing methodsto form activity-based job costing and activity-based process costing.New Chapter: Even with activity-based costing system, someorganization-level activities may still be allocated judgmentally.Furthermore, cost allocations are problems that consume much ofmanagement’s time to resolve. Therefore, this new edition highlightscost allocation in a new Chapter 6, moving it from 2 appendices (4B& 12B) previously.New Asian companies, examples and cases are included inIn Business boxes and chapter opening Business Focus feature.Examples of Asian companies include Japan Airlines, Temasek Holdings,Bank of Thailand, Disney Hong Kong, Samsung Electronics etc.New frameworks and approaches are introduced as alternativesto explain concepts and workings. Traditional workings/approachesare retained to give instructors an option to continue their existingmethod or adopt the alternative systematic approach.• A simpler method for calculating multiproduct breakeven pointusing the concept of breakeven percentage of sales in Chapter 4.• Included the dual method of cost allocation in Chapter 6, giving acomprehensive view of cost allocation techniques.• A tabulated format for ABC calculation to encourage students tofollow a systematic approach in addressing the topic in Chapter 7.• A systematic tabulated format to help student solve easy or complicatedprocess costing exercises in Chapter 9• A modified easy to use technique for variance calculations inChapter 12 to help readers solve and modify variance calculationsfor future real life problems.• The Value to Business (Owners) also known as Deprival Valuemodel in Chapter 14 to help assess the true value of assets in thedecision making process.New exercises: The authors have written new exercises forevery chapter (with suggested answers) at different challenging levels(easy, intermediate and difficult) and formats (MCQ, short questionsor long questions). These questions are in general more challengingand relevant to the Asia-Pacific environment. They will be availableto adopters in the instructor resource CD.CONTENTSAbout the AuthorsLet Garrison be Your GuidePowerful PedagogyNew Asian ContentInstructor SupplementsStudent SupplementsAcknowledgmentsChap 1: Managerial Accounting and the Business EnvironmentChap 2: Managerial Accounting and Cost ConceptsChap 3: Cost Behavior: Analysis and UseChap 4: Cost-Volume: Profit RelationshipsChap 5: Variable Costing: A Tool for ManagementChap 6: Cost AllocationChap 7: Activity-Based Costing: A Tool to Aid Decision MakingChap 8: Systems Design: Job-Order CostingChap 9: Systems Design: Process CostingChap 10: Profit PlanningChap 11: Flexible Budgets and Performance AnalysisChap 12: Standard Costs and Operating Performance MeasuresChap 13: Segment Reporting, Decentralization, and the BalancedScorecardChap 14: Relevant Costs for Decision MakingChap 15: Capital Budgeting DecisionsAppendix A: Pricing Products and ServicesAppendix B: Profitability AnalysisGlobal editionMANAGERIAL ACCOUNTING9th EditionBy Ronald W Hilton, Cornell University-Ithaca2011 (October 2010) / 832 pagesISBN: 9780078110917ISBN: 9780071220866 [GE] - Pub April 2011www.mhhe.com/hilton9eThe emphasis of Managerial Accounting, 9th edition is on teachingstudents to use accounting information to best manage an organization.In a practice Hilton pioneered in the first edition, each chapteris written around a realistic business or focus company that guidesthe reader through the topics of that chapter. Known for balancedexamples of Service, Retail, Nonprofit and Manufacturing companies,Hilton offers a clear, engaging writing style that has been praisedby instructors and students alike. As in previous editions, there issignificant coverage of contemporary topics such as activity-basedcosting, target costing, the value chain, customer profitability analysis,and throughput costing while also including traditional topics such as24