company's shareholders and employees following chapters, you will discover exactly how hospitality managers use the information you have already learned, new information(that you will learn) related sp ically to the hospitality industry, and their own personal skills to analyze their businesses using managerial accounting techniques for the hospitality industry. As you have seen,how- ever, the hospitality industry is very broad. As a result, some of those managerial accounting techniques that may be of great interest to a hotel manager may be of much less interest, for example, to the manager of a carry-out pizza store. As authors of a managerial accounting text, it is important that we create a book that will serve the widest possible audience. Even so, we realize that the specific interests of a future hotel general manager will vary from that of a student interested, for example, in a career in college and university food services.