This book adopts a new and accessible approach to helping readers understand how management accounting contributes to decisions in a variety of organisational contexts. It sets out clear explanations of practical management accounting techniques in the context of the application of these techniques to decisions. It recognizes practice through case studies and summarises published research. Uniquely, it examines the analytical and critical issues that often influence decision makers operating within private and public sector organisations. Key features include:
— Case studies of varying complexity that will allow students to work at their own level
— Summaries of important research articles
— Key learning objectives and end of chapter questions.
Содержание
An Introduction to Management Accounting
Cost Analysis and Decision Making
Costing Products and Services
Management Accounting and the Planning Process — 1
Management Accounting and the Planning Process — 2
Management Accounting and the Control Process – 1
Management Accounting and the Control Process — 2
Operational Decision Making
Strategic Decision Making
Management Accountancy and Performance Management Systems
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