Management Accounting: An Active Learning Approach / Edition 1

by Peter Atrill, Eddie McLaney

Overview

A comprehensive introduction to management accounting, enabling students to develop an understanding of the importance of accounting as a management tool, for example in:

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• Using and interpreting accounting to allow rational decisions to be made.
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• Making and implementing plans based on accounting decisions.
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• Exercising financial control over organizations.

Contents include: costs and decision making; investment appraisal; cost-volume-profit analysis, full costing; budgets and budgetary control; standard costs and variance analysis; evaluation of divisional performance.

Product Details

ISBN-13:	9780631195382
Publisher:	Wiley
Publication date:	01/09/1995
Pages:	468
Product dimensions:	6.74(w) x 9.57(h) x 1.09(d)

About the Author

Peter Atrill and Eddie McLaney are both Lecturers in Accounting at the University of Plymouth, UK.

Table of Contents

1. An Introduction to Management Accounting.

2. Relevant Costs for Decision Making.

3. Investment Decisions.

4. Further Aspects of Investment Decision Making.

5. Cost-Volume-Profit Analysis.

6. Full (Total) Costing.

7. Budgets and Budgetary Control.

8. Control Through Variances.

9. Divisional Performance Measurement and Control.