Published by Pearson (August 7, 2012) © 2013

Ray Proctor
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    ISBN-13: 9780273765028

    Managerial Accounting ,4th edition

    Language: British English

    Managerial Accounting teaches business students how to use accounting to make better decisions and improve performance. Engaging case studies and the popular ‘Manager’s 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