Managerial Accounting

Part 1 Framework: towards a definition of managerial control; managerial accounting and organizational control; managerial accounting information for control and problem solving. Part 2 Feedforward control: planning for current activities; short-run decision-making; long-run decision-making; setting standards and estimates; the budgeting process - technical and social aspects. Part 3 Feedback control: responsibility, authority and control; performance measurement - variance analysis; performance measurement - divisional analysis; managerial accounting and organizational control. Part 4 Overview and the future: the development of managerial accounting. Part 5 Workbook: towards a definition of managerial accounting; information for control and problem-solving; planning for current activities; short-run decision-making; long-run decision-making; setting standards and estimates; the budgeting process; responsibility, authority and control; performance measurement - variance analysis; performance measurement - divisional analysis; managerial accounting and organizational control; the development of managerial accounting.