Most managerial accounting texts emphasize the mechanics of managerial accounting.  While important, mechanics are not enough.  To solve business problems, students need to understand how managerial accounting can improve decision-making, and when and where a particular tool or technique is appropriate. Balakrishnans Managerial Accounting 2nd edition presents accounting information in the context of a unifying problem-solving framework that shows students the why behind the what and how.  Through the framework, students begin to understand the principles driving business practices and learn to adapt to changing business circumstances.  Throughout this text students learn to systematically measure costs and benefits to make effective decisionsBy linking business decisions with accounting information students will be motivated to learn and make more informed decisions.  Accompanied by WileyPLUS, astudent-centered learning and assessment online environment, where students complete automatically graded homework, get feedback on their answers, and access learning materials like the eText at the point of learning. Students come to class prepared because the program is a designed to meet the needs of todays accounting. WileyPLUS sold separately from text.