Horngren's Financial & Managerial Accounting, The Managerial Chapters, Global Edition

About our authors Tracie L. Miller-Nobles, CPA, is an associate professor at Austin Community College. She has teaching experience at both community college and university levels. Professor Miller-Nobles received her master's degree in Accounting and her doctoral degree in Adult Education from the Texas A&M University. Her research interest includes financial literacy education, adult learning theories, and online learning. She has public accounting experience with Deloitte Tax LLP.Professor Miller-Nobles is on the Board of Directors for the American Accounting Association (AAA) as Director-Focusing on Members. She has served in leadership roles for the AAA's Teaching, Learning, and Curriculum section and the Two Year College section. She was a member of the Pathway's Commission on Accounting Higher Education. and is on the Board of Directors for Teachers of Accounting at Two Year Colleges (TACTYC) as Secretary/Webmaster. She is an active member of the American Institute of Certified Public Accountants (AICPA) Consumer Financial Education Advocates committee. At the state level, she serves on the Relations with Educational Institutes for the Texas Society of Certified Public Accountants (TXCPA).Professor Miller-Nobles has received several teaching and professional awards including the AAA J. Michael and Mary Anne Cook Prize, TXCPA Outstanding Accounting Educator, TXCPA Rising Star, and the TXCPA Austin Chapter CPA of the Year. In her spare time, Tracie enjoys spending time with her husband, Kevin, kids, Caleb, Josh, and Meggie, her parents, Kipp and Sylvia, and sister, Michelle. She believes that camping and hiking is restorative and calming and that life was meant for good friends and great adventures. Tracie has been mentored by many wonderful colleagues and inspired by her students.Brenda L. Mattison, CMA, has a bachelor's degree in education and a master's degree in accounting, both from Clemson University. She is currently an Accounting Instructor at Tri-County Technical College (TCTC) in Pendleton, South Carolina. She previously served as Accounting Program Coordinator at TCTC and has prior experience teaching accounting at Robeson Community College, Lumberton, North Carolina, University of South Carolina Upstate, Spartanburg,and Rasmussen Business College, Eagan, Minnesota. She also has accounting work experience in retail and manufacturing businesses and is a Certified Management Accountant.Brenda is a member of the American Accounting Association, Institute of Management Accountants, South Carolina Technical Education Association, and Teachers of Accounting at Two Year Colleges. She is currently serving on the Board of Directors as Vice President of Conference Administration of Teachers of Accounting at Two Year Colleges.Brenda previously served as Faculty Fellow at Tri-County Technical College. She has presented at state, regional, and national conferences on topics including active learning, course development, and student engagement.In her spare time, Brenda enjoys reading and spending time with her family. She is also an active volunteer in the community, serving her church and other organizations.

• Introduction to Managerial AccountingJob Order CostingProcess CostingLean Management Systems: Activity-Based, Just-in-Time, and Quality Management SystemsCost-Volume Profit AnalysisVariable CostingMaster BudgetsFlexible Budgets and Standard Cost SystemsResponsibility Accounting and Performance EvaluationShort-Term Business DecisionsCapital Investment DecisionsAPPENDIX A—Present Value Tables and Future Value TablesAPPENDIX B—The Statement of Cash FlowsAPPENDIX C—Financial Statement AnalysisGLOSSARYINDEXPHOTO CREDITS