Management Accounting

This new book has been developed to provide an accessible and readable introduction to management accounting. It provides rigorous coverage of essential techniques, and gives students a sound appreciation of how management accounting information can contribute to management decision making in general. Management Accounting: Principles and Practice includes numerous features which make study of this subject a much more effective and enjoyable experience.
Management Accounting: Principles and Practice is suitable for a range of students on first and second year undergraduate courses, and for DMS and MBA students.

Alan Upchurch is a Lecturer at Glasgow Caledonian University.

PART 1: FUNDAMENTALS 1. Introduction 2. The management accounting framework 3. Cost estimation 4. Absorption of overhead 5. Absorption costing and marginal costing PART 2: DECISION ANALYSIS 6. Cost/volume/profit analysis 7. Relevant costs and benefits for decision making 8. More decisions: price-setting, limiting factors 9. Decision making under conditions of risk and uncertainty 10. Capital investment appraisal 11. Capital investment appraisal: further issues PART 3: PLANNING, CONTROL AND PERFORMANCE EVALUATION 12. Budgetary planning 13. Budgetary control 14. Analysis of variances 15. Performance appraisal 16. Behavioural considerations Appendix A Overhead: secondary distribution Appendix B Present value tables Appendix C Solutions to chapter-end questions Index