The publisher， Prentice Hall Business Publishing This edition recognizes the current trends in management accounting and clearly presents the basic concepts and techniques. Although basic concepts in management accounting have not changed dramatically， the application of those concepts has been significantly influenced by a competitive world environment and significant changes in the cost accounting systems used by large companies and corporations. The focus of the text remains the understanding of costs and cost behavior and the use of cost information for planning and control decisions. --This text refers to an out of print or unavailable edition of this title. From the Back Cover Using an open， attractive， four-color design and user-friendly writing style， this best-selling volume offers a relevant， real-world approach to management accounting theory， terminology， and procedures. Readers develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions. Emphasizes that notion that "You need to understand the business first， before you can understand the accounting of business." Features real-world， chapter-opening vignettes; numerous problems using real companies and international companies -- and representing nonprofit， retail， wholesale， selling， and administrative situations as well as manufacturing. Provides management accounting Internet resources. For those interested in an accessible， solid， comprehensive introduction to management accounting. See all Editorial Reviews