Higher Education


Managerial Accounting, 7E

Author(s): Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger

ISBN: 9789360531225

Edition: 7th

© Year : 2018


Binding: Paperback

Pages: 952

Trim Size : 279 x 216 mm

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Managerial accounting plays an essential role in helping today’s managers make effective business decisions for their companies. With a focus on “Here’s How It’s Used,” this book makes managerial accounting meaningful, fun, and relevant to your life and business today. The book highlights exciting companies using relatable examples and scenarios throughout the book. You learn why managerial accounting is important, what it is, where managerial information comes from and how it is best used to make strong business decisions. You even explore emerging topics, such as sustainability, quality cost, lean accounting, international accounting, enterprise risk management, and forensic and fraud accounting. Accompanying videos and online materials help you understand and appreciate how managerial accounting is useful in both your professional and personal life.

  • Examples and activities teach students to solve managerial accounting problems.
  • Ethical decisions” features prepare students to make informed decisions.
  • Here’s how it’s used” concept clips instantly engage students.
  • Content flows from WHY managerial accounting is important to WHAT it is, to WHERE managerial accounting information comes from and, HOW it is used in decision making.
  • Exercises offer a variety of valuable student practice.


1. Introduction to Managerial Accounting.

2. Basic Managerial Accounting Concepts.

3. Cost Behavior, Cost Forecasting, and Segmented Income Statements.

4. Job-Order Costing and Normal Cost (Overhead Application).

5. Activity-Based Costing and Management

6. Process Costing.

7. Cost-Volume-Profit Analysis.

8. Tactical Decision-Making and Relevant Costing.

9. Profit Planning and Flexible Budgets.

10. Standard Costing and Variance Analysis.

11. Performance Evaluation and Decentralization.

12. Capital Investment Decisions.

13. Emerging Topics in Managerial Accounting: Sustainability, Quality Cost, Lean Accounting, International Issues, Enterprise Risk Management, The Managerial Accountant in Forensic/Fraud Accounting

14. Statement of Cash Flows.

15. Financial Statement Analysis.

Maryanne M. Mowen

Dr. Maryanne M. Mowen is associate professor of accounting emerita at Oklahoma State University.


Don R. Hansen

Dr. Don R. Hansen is professor emeritus at Oklahoma State University.


Dan L. Heitger

Dr. Dan L. Heitger is the Deloitte Professor of Accounting and co-director of the William Isaac & Michael Oxley Center for Business Leadership at Miami University.