# ACCT 311: Managerial Accounting

- By: Jennifer Black
- Publisher: Folsom Laek College
- Source: [LibreTexts](https://biz.libretexts.org/Courses/Folsom_Lake_College/ACCT_311%3A_Managerial_Accounting_(Black))
- Licence: not stated by the source
- Read at LibreTexts: https://biz.libretexts.org/Courses/Folsom_Lake_College/ACCT_311%3A_Managerial_Accounting_(Black)
- PDF: https://downloads.libretexts.org/api/v1/download/biz-67577/pdf

This is the study of how managers use accounting information in decision-making, planning, directing operations, and controlling. The text focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. It includes issues relating to cost systems, cost control, profit planning, ethics, segment reporting, and performance analysis in manufacturing and service environments.