Managerial Accounting 2nd Edition PDF Download Ebook. Ramji Balakrishnan, Konduru Sivaramakrishnan and Geoff Sprinkle offer accounting information in the context of a unifying problem-solving framework that shows students the "why" behind the "what" and "how." Through the framework, students begin to understand the principles driving business practices and learn to adapt to changing business circumstances.
Throughout this text students learn to systematically measure costs and benefits to make effective decisions. By linking business decisions with accounting information students will be motivated to learn and make more informed decisions. Each chapter begins with how the current material relates to the prior and subsequent chapters. Throughout the text, Chapter Connections link the decision problems to concepts in earlier chapters.
Chapters 1 and 2 are revised to place a greater emphasis on the concept of relevance and its importance for decision making. Authors have reduced the extent of discussion previously devoted to the notion of controllability although we still stress its importance in understanding costs and cost structure.
Added numerous end-of-chapter exercises and problems are presented with updated examples in the “connecting to practice” callouts. Authors clarified language in numerous end-of-chapter exercises and problems to remove ambiguities with edited language for additional clarity and accessibility. The modules used to organize this text allow students to quickly and logically relate accounting information to business decision making.
Each module presents cost estimation and planning decisions in both the short-term and long-term context, while presenting budgets as devices that link planning and control decisions.Within each chapter the book explores a specific decision problem framed in a 4-step manner. This framework is presented at the beginning of each chapter, and students are asked to analyze it throughout the chapter. It is then revisited near the end of the chapter for a decision recommendation.
End-of-chapter material features an excellent balance of quantitative and qualitative problems. The problems are set in the manufacturing and service sectors. Each chapter also contains EOC materials that focus on non-profit organizations.
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