EBOOK: Management Accounting
1st Edition
Published on 16. January 2013
988 pages
978-0-07-715239-0 (ISBN)
Description
A modern and contemporary approach to Management Accounting, this brand new textbook written specifically for courses in the UK and Europe provides an essential grounding for students studying both traditional and new Management Accounting techniques. Importantly, this complete text takes its readers beyond just the traditional accounting techniques, to place accounting information and the role of the Management Accountant in a broader organizational context. The text will provide a definitive education for tomorrow's "e,business-partner"e, Management Accountants and finance-literate business managers.
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Content
- Intro
- Title
- Copyright
- Brief table of contents
- Detailed table of contents
- About the Authors
- Preface
- Acknowledgements
- Guided Tour
- Online Learning Centre
- Make the Grade!
- PART 1: BACKGROUND AND CONTEXT
- 1. Introduction to management accounting and its changing context
- 2. Information and management accounting
- PART 2: ACCOUNTING FOR COSTS
- 3. The classification of cost(s)
- 4. Costing systems
- 5. Cost reporting
- 6. Activity-based costing
- PART 3: PLANNING AND CONTROL
- 7. Planning and control: ideas, theories and principles
- 8. Traditional budgeting
- 9. Standard costing, flexible budgets and variance analysis
- 10. Beyond traditional budgeting
- PART 4: BUSINESS DECISION MAKING
- 11. Short-term decision making: cost-volume-profit analysis
- 12. Cost behaviour and estimation
- 13. Decision making: relevant costs and revenues
- 14. Pricing
- 15. Capital investment decisions
- PART 5: PERFORMANCE MEASUREMENT
- 16. Performance measurement and management: ideas, theories and principles
- 17. Accounting for strategic management
- 18. Financial performance measurement and transfer pricing
- PART 6: STRATEGIC MANAGEMENT ACCOUNTING
- 19. Cost management, value creation and sustainable development
- 20. Managing quality and time
- 21. Information systems and management accounting
- 22. Managing change and challenges for the future
- Appendix A: Present value tables
- Appendix B: Cumulative present value factors
- Glossary
- Index
