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.
John Burns is Professor of Management and Accounting at the University of Exeter Business School, UK. He teaches Management Accounting extensively, at both undergraduate and postgraduate levels. Martin Quinn is Lecturer of Accounting at Dublin City University, Ireland, where he teaches at the undergraduate and postgraduate level. He is also a registered Chartered Management Accountant. Liz Warren is Principal Lecturer at Greenwich University, UK, where she teaches Management Accounting at both undergraduate and postgraduate levels. Joao Oliveira is Assistant Professor at the University of Porto, Portugal. He teaches Management Accounting and Control, at both undergraduate and postgraduate levels, and is also a registered Chartered Accountant.
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