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1.每章均以「商業焦點」做為開場白，其目的在於引發讀者興趣，幫助讀者將後續內容與真實世界相連結。 2.每章均有多個「企業實務」，其內容都為真實企業之例，說明各章相關的管理會計議題。 3.每章都有一個與該章主題相關的「管理會計範例」，主要用來介紹核心觀念並引發學習興趣。 4.運用電腦科技，以Excel視窗方式呈現預算資料，以及作業基礎成本制度中的許多資料。 5.本書含有許多服務業的例子，使本書更具可

本書在章節編排上以循序漸近之方式，先介紹管理會計之基本概念及學習上應先具備之相關智能，再分別於各章中介紹管理會計如何應用在管理功能。本書強調管理會計的基本功能，為提供管理者決策制定之有效資訊。本書附有ＣＤ，在學習的過程中，這些補充的相關資料可以給予讀者很大的幫助。

本書為《管理會計概論》(Introduction to Managerial Accounting)第四版譯書，除詳細介紹各項管理會計之基礎觀念與方法，並同時於各個主題中穿插相關的企業實例，讀者能將理論與實務做一融會貫通，除了基本知識外，更進一步瞭解其在產業上的應用，使管理會計的學習呈現多元化。此外，亦針對近年來全球金融事件的發生而引起關注的議題，如企業道德、公司治理及風險管理等做進一步闡述。最後

1.Decision-making features: Each chapter opens with a Decision Feature that provides a real-world example for students, enabling them to see how the chapter’s information and insights apply to the wor

As the #1 best-sellerin Managerial Accounting, the 18th edition of Garrison/Noreen/Brewer's ManagerialAccounting continues to innovate in the ways it sets up students for theirfuture career paths. Known for its clear and concise narrative, Garrison's 18thedition continues to be cutting edge through the incorporation of DataAnalytics Exercises, Integrated Excel, and a robust assessment package allincorporated and auto-gradable within Connect. New to this edition, follow anengaging continuing case featuring a real, mission driven company, HowdyHomemade Ice Cream. New franchise co-author, Norma Montague's contributionssharpened the diversity, inclusion, and ESG topic coverage throughout the textthrough the In Business boxes, Entrepreneur Spotlights, and language choicesfocused on eliminating generalizations and stereotypes around gender,abilities/disabilities, race/ethnicity, sexual orientation, diversity of names,and age.

Brewer's Introduction to Managerial Accounting has earned a reputation as the most accessible and readable book on the market. Its manageable chapters and clear presentation point students toward understanding, just as the needle of the compass provides direction to travelers. However, the book's authors also understand that everyone's destination may be different. Some students will become accountants, while others are destined for careers in management, marketing, or finance. Not only does the Brewer text teach students managerial accounting concepts concisely, but it also asks students to consider how the concepts they are learning will apply to the real-world situations they will eventually face in their careers. This combination of conceptual understanding and the ability to apply that knowledge directs students toward success, whatever their final destination may be.