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.
Will Seal is Professor of Management Accounting and Director of the Postgraduate Research Training Programme at Loughborough University Business School, UK.
An introduction to management accounting Chapter 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