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Full Description
Management Accounting is a market-leading textbook that offers comprehensive coverage of cost and management accounting, understanding information for decision making, planning and controlling budgets and reporting, and understanding performance management in a strategic context.
The much anticipated seventh edition places special emphasis on employability skills, and spotlights latest environmental, social and governance considerations. The book offers a balanced discussion of management accounting theory and practice and has been tailored specifically to courses across the UK and Europe. Retaining its student-friendly writing style and practical approach, it is the ideal text for students studying management accounting, from introductory through to advanced levels.
Key Features:
Clear, user-friendly style
Focus on Practice boxes in every chapter illustrate precisely how management accounting theory affects companies, using examples from well-known companies and industry sectors.
Management Accounting in Action dialogues demonstrate topical issues in real world scenarios.
Chapter links throughout provide quick cross-referencing to show the connections between topics.
Review Questions designed to test you on material learned in a more formal style.
New to this Edition:
Brand new Focus on Employability boxes based on the CGMA Competency Framework to showcase the variety of job roles within the field of accountancy, and to highlight key skills they may require.
Updated discussions and new sections on sustainability and corporate social responsibility, big data and data analytics, risk management post COVID-19, and graphing skills.
Fully updated questions, exercises, problems, and cases are categorized by level of difficulty to offer progressive learning for students.
Applying Excel Exercises have been expanded to further support student Excel skills
Available on McGraw Hill's Connect®, the well-established online learning platform, which features our award-winning adaptive reading experience as well as resources to help faculty and institutions improve student outcomes and course delivery efficiency. To learn more, visit mheducation.co.uk/connect
Carsten Rohde is Professor of Cost and Management Accounting and Head of Department at Copenhagen Business School in Denmark. His interest concerns both management accounting and management control. His research includes accounting information systems, budgeting and beyond, cost accounting, management control systems, profitability measurement and transfer pricing.
Will Seal was Emeritus Professor of Management Accounting at Loughborough University, having previously held Chairs at the Universities of Essex and Birmingham. His research interests included accounting for hotels and hospitality, supply chains and relational contracting; management accounting in local government; management control in shared service centres; management control and corporate governance.
Karen Mustard is Programme Leader of BSc International Accounting Top Up at University of Northampton in the UK and Senior Lecturer in Management Accounting. Her main area of interest is the use of performance metrics to manage performance and to align manager behaviour with the organization's strategy.
This European edition is originally based on the Managerial Accounting text by Ray H. Garisson and Eric W. Noreen.
Contents
Part 1: An introduction to management and cost accounting: cost terms, systems design and cost behaviour
1. Management accounting and the business environment
2. An introduction to cost terms, concepts and classifications
3. Cost behaviour: analysis and use
4. Job-order and service department costing
5. Process costing
Part 2: Information for decision making
6. Cost-volume-profit relationships
7. Profit reporting under variable costing and absorption costing
8. Performance measurement and reporting on segments
9. Activity-based costing
10. Relevant costs for decision making
Part 3: Planning and control
11. Standard costs and variance analysis
12. Flexible budgets and performance reporting
13. Profit planning and the role of budgeting
14. Capital investment decisions
15. Pricing and intra-company transfers
Part 4: Value metrics and performance management in a strategic context
16. Strategic management accounting and the balanced scorecard
17. Management control, risk and corporate governance
18. Business process management: towards the lean operation
19. Strategic perspectives on cost management
