Incluye referencias bibliográficas.

The emphasis of Managerial Accounting is on uses of accounting data internally by managers in directing the affairs of organizations, both business and nonbusiness. As in the first two editions, the third edition of Managerial Accounting is consistently managerial in thrust, looking at accounting data through the eyes of those who must use it in setting plans and objectives, in controlling operations, and in making the myriad of decisions involved with the management of an enterprise. Looking at accounting data from this perspective provides a solid managerial base on which to build concepts. It also makes it easier for the instructor to portray the internal accountant in his or her true role- that of a key participant in the basic functions of management.