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Introduces the concepts of managerial accounting for both accounting and non-accounting majors. It is divided into four parts--part one introduces the subject; part two covers planning, including cost-volume-profit analysis, relevant costs and revenues, pricing, capital budgeting, and master budget preparation; part three explores the control process; and part four examines financial statement analysis and the Statement of Cash Flows. Additional coverage includes major trends in accounting, learning objectives to aid in understanding concepts presented, real-world examples, key terms and a glossary, marginal notes, questions, exercises, problems and case studies, and special spreadsheet problems.