1.New and Updated Focus Companies Chapter 9, which covers budgeting, features an all new focus company, Snowcap Music Festivals. This company produces and manages destination music event worldwide.



　　2.New Contrast Companies Several chapters include new contrast companies, which provide a balance in each chapter between different industries. Among the new contrast companies are Whole Foods Market (retail grocery chain), FesiChair.com (outdoor chair manufacturer), and Forrest Home National Bank (financial services).



　　3.Completely Revised Build a Spreadsheet This popular feature has been completely revised for the tenth edition. Several exercises and problems in each chapter include an optional requirement to build an Excel spreadsheet to solve the problem.



　　4.Revised Examples Management Accounting Practice Many of these real-world examples have been revised and updated to make them more current, and several new examples have been added.

Ch 1 The Changing Role of Managerial Accounting in a Dynamic Business Environment

Ch 2 Basic Cost Management Concepts

Ch 3 Product Costing and Cost Accumulation in a Batch Production Environment

Ch 4 Process Costing and Hybrid Product-Costing Systems

Ch 5 Activity-Based Costing and Management

Ch 6 Activity Analysis, Cost Behavior, and Cost Estimation

Appendix: Least-Squares Regression Using Microsoft Excel

Ch 7 Cost-Volume-Profit Analysis

Appendix: Effect of Income Taxes

Ch 8 Variable Costing and the Costs of Quality and Sustainability

Ch 9 Financial Planning and Analysis: The Master Budget

Ch10 Standard Costing and Analysis of Direct Costs

Appendix: Use of Standard Costs for Product Costing

Ch11 Flexible Budgeting and Analysis of Overhead Costs

Appendix A: Standard Costs and Product Costing

Appendix B: Sales Variances

Ch12 Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard

Ch13 Investment Centers and Transfer Pricing

Ch14 Decision Making: Relevant Costs and Benefits

Appendix: Linear Programming

Ch15 Target Costing and Cost Analysis for Pricing Decisions

Ch16 Capital Expenditure Decisions

Appendix A: Future Value and Present Value Tables

Appendix B: Impact of Inflation

Ch17 Allocation of Support Activity Costs and Joint Costs

Appendix: Reciprocal-Services Method