Introduction To Managerial Accounting - 2026 Release
Preface
Chapter 1 An Introduction to Managerial Accounting
PART I PRODUCT AND SERVICE COSTING
Chapter 2 Cost Concepts
Chapter 3 Systems Design: Job-Order Costing
Chapter 4 Process Costing
Chapter 5 Activity-Based Costing
PART II PLANNING AND DECISION MAKING
Chapter 6 Cost Behaviour: Analysis and Use
Chapter 7 Budgeting
Chapter 8 Cost-Volume-Profit Relationships
Chapter 9 Relevant Costs: The Key to Decision Making
Chapter 10 Capital Budgeting Decisions
PART III PERFORMANCE MEASUREMENT
Chapter 11 Standard Costs and Variance Analysis
Chapter 12 Organizational Structure and Performance Measurement
Well-known for its accessible approach, Brewer’s Introduction to Managerial Accounting delivers concise coverage of core managerial accounting concepts. Brewer’s decision-making focus teaches students how to use accounting information like a manager. Powerful pedagogy that includes Decision Point boxes and Building Your Skills cases help build student’s analytical and decision-making skills and prepares them for success in their course and beyond.
The Canadian 2026 Release continues to build on previous editions with a strong focus on problem material providing students with more opportunities to practice and master key accounting concepts. Updated real-world examples are integrated through-out the text making accounting even more relevant to today’s students.
Updated for Clarity, Comprehension, and Currency. Every chapter has been revisited and revised with the objective of improving clarity, comprehension, and currency. The author team continues to emphasize the intuition and the logic underlying many complex topics in management accounting covered in the book and they continue to clearly motivate the “why” to the student about the relevance of what they are learning.
Refreshed and Updated End of Chapter Material. End of chapter questions have been refreshed and updated throughout the text. A notable aspect of new and revised EOC content is that students are often asked to comment or explain the results of the quantitative work performed. With the advent of artificial intelligence (AI), students may turn to AI for help on the “how” but the “why” and “so what” questions are equally important and, for the present, require the students to reflect and decide.
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Concise Coverage. Students want a text that is concise, clear, and readable. Brewer provides concise coverage of the core managerial concepts and techniques that students need to understand and apply as future managers.
Decision Making Focus. All students need to know how accounting information is used to make business decisions, especially if they plan to be future managers. Features such as Decision Point boxes and Building Your Skills cases are integrated throughout the text, actively teach students how to use managerial accounting information to build analytical and decision-making skills.
Spotlight on Service. Brewer reflects Canada’s growing service-based economy by integrating service-based business examples that are more relevant and meaningful to students.
Powerful Pedagogy. Brewer contains a wealth of pedagogical learning features designed to make studying productive and relevant including: On the Job, Concept Check, Helpful Hints, Working it Out, and Managerial Accounting in Action.
Application Competency Summary. Each chapter opener identifies ‘Know’ and ‘Apply’ competencies covered in that chapter. A unique table summary at the end of each chapter provides students with a snapshot of each action-oriented application competency by highlighting its key information, documents, steps, and concepts.
End-of-Chapter Material. Brewer provides a wealth and variety of end-of-chapter material including Brief Exercises, Exercises, Problems, and Building Your Skills Cases (Comprehensive Problems, Group Projects, Ethics Assignments, and Problems requiring critical thinking and writing skills).
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