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Written with the decision maker in mind, this new text from Professor Will Seal, author of the highly successful
Management Accounting, takes a practical, real-world approach to the subject. Suitable for one or two semester courses, the text is aimed at both specialist and non-specialist students at an introductory level. The book provides concise and manageable coverage of key topics and theory, and is supported by contemporary examples from both the manufacturing and services industries, ensuring it is relevant and engaging to both today's students and tomorrow's decision makers.
List of contents
An introduction to management accountingChapter 1: Accounting and decision making in business
Cost and revenues for decision making Chapter 2: Cost terms and concepts
Chapter 3: Short-term decision making: cost-volume-profit relationships
Chapter 4: Relevant costs for decision making
Chapter 5: The principles of cost allocation: full costing
Chapter 6: Activity-based costing
Chapter 7: Pricing, target costing and transfer pricing
Business planning and organizational control Chapter 8: Profit planning and controlling: budgeting
Chapter 9: Standard costing and variance analysis
Chapter 10: Long-term decision making: capital investment appraisal
Chapter 11: Strategic management accounting and the balanced scorecard
Chapter 12: Performance measurement and management control in segmented organizations
Chapter 13: Management control and business process improvement
About the author
Will Seal is Professor of Management Accounting and Director of the Postgraduate Research Training Programme at Loughborough University Business School, UK.
Summary
Providing manageable coverage of key topics and theory, this title is supported by examples from both the manufacturing and services industries. It is suitable for one or two semester courses and also for both specialist and non-specialist students at an introductory level.