Introduction to Management Accounting
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Suited for a second module in management accounting, this well written and readable text provides students with a real insight into the techniques and theory of management accounting and how they can be applied in the real world. Rich in European and international examples and real-life applications, it brings technical and theoretical concepts to life.
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1. Managerial Accounting, the Business Organiation, and Professional Ethics
2. Introduction to Cost Behaviour and Cost-Volume Relationships
3. Measurement of Cost Behaviour
4. Cost Management Systems and an Introduction to Activity-Based Costing
5. Relevant Information and Decision Making With a Focus on Pricing Decisions
6. Relevant Information and Decision Making: Operational Decisions
7. Introduction to Budgets and Preparing the Master Budget
8. Flexible Budgets and Variance Analysis
9. Management Control Systems and Responsibility Accounting
10. Management Control in Decentralised Organisations
11. Capital Budgeting
12. Cost Allocation
13. Accounting for overhead costs
14. Job-Costing and Process-Costing Systems
15. Basic Accounting: Concepts, Techniques, and Conventions
16. Understanding Corporate Annual Reports: Basic Financial Statements
17. Understanding and Analysing Consolidated Financial Statements
- A clear and straight forward writing style which helps make the topic approachable to students.
- Case studies provide a practical illustration of the real-world application of the theory
- Instructor and student resources including Instructors Manual, PowerPoints, and TestGen, and Student Companion Website
Alnoor Bhimani is Professor of Management Accounting at the London School of Economics.