Management accounting Willie Seal, Ray H.Garrison and Eric W.Noreen

Includes bibliographical references and index

Chapter One Management accounting and the business environmentChapter TwoCost terms, concepts and classificationsChapter ThreeSystem design: job-order costing Chapter FourSystems design: process costingChapter FiveCost behaviour: analysis and useChapter SixIncome reporting under variable costing and absorption costingChapter SevenCost-volume-profit relationshipsChapter EightActivity-based costingChapter NineRelevant costs for decision makingChapter TenCapital investment decisionsChapter ElevenManagerial decision making under risk and uncertaintyChapter TwelveProfit planning and the role of budgetingChapter ThirteenStandard costs and variance analysisChapter FourteenFlexible budgets, overhead analysis and critiques of budgetingChapter FifteenSegment reporting and decentralizationChapter SixteenPricing, target costing and intra-company transfersChapter SeventeenStrategic management accounting and the Balanced ScorecardChapter Eighten Performance management, management control, and corporate governance Chapter NineteenStock management: EOQ, JIT, ERP and E-commerceChapter TwentyQuality and business processes: measurement and managementChapter Twenty-oneCost management and the impact of constraints: supply chain management, corporate unbundling and shared service centresChapter Twenty-twoManagement accounting change in its organizational and institutional context: a case study perspective

Offers an introduction to management accounting theory and practice. Covering the basic principles of management accounting, this book offers a combination of core technical material and examples of management accounting in practice. It includes case studies, examples, and more; and is for those teaching or studying management accounting.