[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-297883-105":59,"doc-detail-297883-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","brief-contents-chapter-1-brief-contents","Brief Contents - Chapter 1 - Brief Contents","","The document provides managerial accounting book front matter and a detailed brief-contents outline. It lists topic-focused chapter summaries covering management accounting tools, cost behavior and estimation, cost–volume–profit analysis and pricing, product costs and job order and process costing, planning and forecasting, performance evaluation including variance and standard costing, activity-based costing and management, customer profitability, managerial decision-making, capital budgeting, decentralization, financial statement analysis, and cash flows. It also includes author biographies for Charles E. Davis and Elizabeth Davis and publication/copyright and production notes.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/brief-contents-chapter-1-brief-contents/297883/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/brief-contents-chapter-1-brief-contents/297883.png","ImageObject",300,407,{"name":92,"@type":93},"Lucas Martin","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-11","2026-09-18",true,{"@type":102,"interactionType":103,"userInteractionCount":56},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What major topics are covered in the brief contents outline?","Question",{"text":112,"@type":113},"The outline covers core managerial accounting topics such as cost behavior and estimation, cost–volume–profit analysis and pricing, product costing (job order and process), planning and forecasting, and performance evaluation including variance and standard costing.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How is performance evaluation addressed in the book’s chapter structure?",{"text":117,"@type":113},"Performance evaluation is covered through a dedicated chapter on variance analysis, followed by a topic focus on standard costing systems and a later chapter that revisits performance evaluation with a balanced approach.",{"name":119,"@type":110,"acceptedAnswer":120},"What decision-support areas are emphasized beyond costing?",{"text":121,"@type":113},"Beyond costing, the outline includes managerial decision-making using accounting information, capital budgeting, decentralization and performance evaluation, financial statement analysis, and analysis of the statement of cash flows.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},297883,1789748708,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":56,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":144,"preview_page_count":4},8796095360427,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","MANAGERIAL  \nACCOUNTING  \nCHARLES E . DAVIS  ELIZABETH DAVIS  \nEDITORIAL DIRECTOR Michael McDonald  \nEDITORIAL MANAGER Karen Staudinger EXECUTIVE EDITOR Zoe Craig  \nDEVELOPMENT EDITOR Courtney Jordan ASSOCIATE MARKETING DIRECTOR Carolyn Wells PRODUCT DESIGNER Matt Origoni  \nMEDIA SPECIALIST Elena Saccaro  \nSENIOR CONTENT MANAGER Dorothy Sinclair SENIOR PRODUCTION EDITOR Valerie Vargas PHOTO EDITOR MaryAnn Price  \nCOVER DESIGN Maureen Eide  \nEDITORIAL ASSISTANT Anna Durkin and Iana Robitaille MARKETING ASSISTANT Ashley Migliaro  \nCOVER CREDIT Courtney Keating/Getty Images, Inc.  \nThis book was set in Sabon Roman by Aptara®, Inc. and printed and bound by LSC Communications. The cover was printed by LSC Communications.  \nThis book is printed on acid free paper. ∞  \nCopyright © 2017 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923,(978)750-8400, fax (978)750-4470 or on the web [at www.copyright.com. Requests](at www.copyright.com. Requests) to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774,(201)748-6011, fax (201)748-6008, or online at [http://www.wiley.com/go/permissions](http://www.wiley.com/go/permissions).  \nEvaluation copies are provided to qualified academics and professionals for review purposes only, for use in their courses during the next academic year. These copies are licensed and may not be sold or transferred to a third party. Upon completion of the review period, please return the evaluation copy to Wiley. Return instructions and a free of charge return shipping label are available [at www.wiley.com/go/returnlabel](at www.wiley.com/go/returnlabel). Outside the United States, please contact your local representative.  \nEPUB: 9781119234173  \nThe inside back cover will contain printing identification and country of origin if omitted from this page. In addition, if the ISBN on the back cover differs from the ISBN on this page, the one on the back cover is correct.  \nPrinted in the United States of America  \n10 9 8 7 6 5 4 3 2 1  \nBrief Contents  \nChapter 1. Accounting as a Tool  \nfor Management 2  \nTopic Focus 1: C&C Sports, Managerial  \nAccounting Context 35  \nChapter 2. Cost Behavior and  \nCost Estimation 44  \nChapter 3. Cost–Volume–Profit  \nAnalysis and Pricing Decisions 80  \nChapter 4. Product Costs and  \nJob Order Costing 128  \nTopic Focus 2: Process Costing 183  \nTopic Focus 3: Variable and Absorption Costing 203  \nChapter 5. Planning and Forecasting 220  \nChapter 6. Performance Evaluation:  \nVariance Analysis 292  \nTopic Focus 4: Standard Costing Systems 345  \nChapter 7. Activity-Based Costing and  \nActivity-Based Management 364  \nTopic Focus 5: Customer Profitability 415  \nChapter 8. Using Accounting Information to Make Managerial Decisions 432  \nChapter 9. Capital Budgeting 488  \nChapter 10. Decentralization and  \nPerformance Evaluation 536  \nChapter 11. Performance Evaluation  \nRevisited: A Balanced Approach 588  \nChapter 12. Financial Statement Analysis 628  \nChapter 13. Statement of Cash Flows 680  \nBrief Contents iii  \nAuthor Biographies  \nCharles E. Davis, Professor of Accounting at Baylor University, joined the accounting faculty at Baylor in 1991 after receiving his Ph.D. in accounting from the University of North Carolina at Chapel Hill. He also holds an MBA from University of Richmond and a BBA in accounting from The College of William and Mary, and is a CMA, CGMA, and CPA (Virginia) .  \nPrior to pursing his Ph.D., Professor Davis w","cbCaie7xjveoL2Kx","https://ap.wps.com/l/cbCaie7xjveoL2Kx","pdf",5929370,29,"English","# Brief Contents\n## Chapter 1. Accounting as a Tool for Management\n## Topic Focus 1: C&C Sports, Managerial Accounting Context\n## Chapter 2. Cost Behavior and Cost Estimation\n## Chapter 3. Cost–Volume–Profit Analysis and Pricing Decisions\n## Chapter 4. Product Costs and Job Order Costing\n## Topic Focus 2: Process Costing\n## Topic Focus 3: Variable and Absorption Costing\n## Chapter 5. Planning and Forecasting\n## Chapter 6. Performance Evaluation: Variance Analysis\n## Topic Focus 4: Standard Costing Systems\n## Chapter 7. Activity-Based Costing and Activity-Based Management\n## Topic Focus 5: Customer Profitability\n## Chapter 8. Using Accounting Information to Make Managerial Decisions\n## Chapter 9. Capital Budgeting\n## Chapter 10. Decentralization and Performance Evaluation\n## Chapter 11. Performance Evaluation Revisited: A Balanced Approach\n## Chapter 12. Financial Statement Analysis\n## Chapter 13. Statement of Cash Flows","[{\"question\":\"What major topics are covered in the brief contents outline?\",\"answer\":\"The outline covers core managerial accounting topics such as cost behavior and estimation, cost–volume–profit analysis and pricing, product costing (job order and process), planning and forecasting, and performance evaluation including variance and standard costing.\"},{\"question\":\"How is performance evaluation addressed in the book’s chapter structure?\",\"answer\":\"Performance evaluation is covered through a dedicated chapter on variance analysis, followed by a topic focus on standard costing systems and a later chapter that revisits performance evaluation with a balanced approach.\"},{\"question\":\"What decision-support areas are emphasized beyond costing?\",\"answer\":\"Beyond costing, the outline includes managerial decision-making using accounting information, capital budgeting, decentralization and performance evaluation, financial statement analysis, and analysis of the statement of cash flows.\"}]","Brief Contents - Chapter 1 - Brief Contents | PDF",73]