EBOOK: Management Accounting

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 Traditional budgeting

8 Standard costing, flexible budgets and variance analysis

9 Beyond traditional budgeting

PART 4: BUSINESS DECISION MAKING

10 Short-term decision making: cost-volume-profit analysis

11 Cost behaviour and estimation

12 Decision making: relevant costs and revenues

13 Pricing

14 Capital investment decisions

PART 5: PERFORMANCE MEASUREMENT

15 Performance measurement and management: ideas, theories and principles

16 Accounting for strategic management

17 Financial performance measurement and transfer pricing

PART 6: STRATEGIC MANAGEMENT ACCOUNTING

18 Cost management, value creation and sustainable development

19 Managing quality and time

20 Information systems and management accounting

21 Managing change and challenges for the future

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 "business-partner" Management Accountants and finance-literate business managers.