Published by Pearson (August 7, 2012) © 2013
Ray ProctorManagerial Accounting teaches business students how to use accounting to make better decisions and improve performance. Engaging case studies and the popular Managers Point of View boxes illustrate how concepts are applied in real world business situations. The latter add an extra dimension to your learning, as they are written by experienced practitioners of both management and accounting. With a minimum of technical language and a dedication to practical application, this popular text gives a refreshingly clear guide to management accounting.
Dedication
Introduction to the book for Instructors
About the authors
Acknowledgements
Introduction to the book for students
Part 1: Foundations
1 Cost behaviour
2 The difference between profit and cash
Part 2: Financial Management
3 Ratio analysis and financial management
4 Working capital management
Part 3: Decision Making
5 variable costing and breakeven analysis
6 Short-term decisions using variable costing
7 Short-term decisions using relevant costing
8 Capital investment appraisal for long-term decisions
Part 4: Product costing and pricing
9 Product costs using absorption costing
10 Product costs using activity-based costing
11 Comparison of profits under absorption and variable costing
12 Pricing your products
13 Divisional performance and transfer pricing
Part 5: Business Performance Management
14 Budgets and their creation
15 using budgets to control operations
16 Budgets, Behaviour and Beyond Budgeting
17 Balanced Scorecards
19 Performance Management Strategies
Glossary
Answers to end-of-chapter questions
Appendix: Not-for-Profit Organisations
Index