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A modern and contemporary approach to Management Accounting, this brand new textbook written specifically for courses inthe UK and Europe provides an essential grounding for students studying both traditional and new Management Accountingtechniques. Importantly, this complete text takes its readers beyond just the traditional accounting techniques, to placeaccounting information and the role of the Management Accountant in a broader organizational context. The text will provide adefinitive education for tomorrow's "business-partner" Management Accountants and finance-literate business managers.
List of contents
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
About the author
John Burns is Professor of Management andAccounting at the University of Exeter BusinessSchool, UK. He teaches Management Accountingextensively, at both undergraduate andpostgraduate levels.
Martin Quinn is Lecturer of Accounting at DublinCity University, Ireland, where he teaches at theundergraduate and postgraduate level. He is also aregistered Chartered Management Accountant.
Liz Warren is Principal Lecturer at GreenwichUniversity, UK, where she teaches ManagementAccounting at both undergraduate andpostgraduate levels.
João Oliveira is Assistant Professor at theUniversity of Porto, Portugal. He teachesManagement Accounting and Control, at bothundergraduate and postgraduate levels, and is alsoa registered Chartered Accountant.
Summary
Suitable for students studying both traditional and new Management Accounting techniques, this 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.
