Management Accounting for Business 4e

Colin Drury, University of Huddersfield 584pp Published by Cengage Learning EMEA, ©2009 Available Now £46.99

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Management Accounting for Business provides a thorough introduction to the theory and practice of management accounting. Accessible and student friendly, the text excludes the technical and more advanced content that is required by specialist accounting students but offers the general business student on an undergraduate, postgraduate or post-experience course a firm foundation in management accounting. It is the ideal introductory text for all non-accounting students studying management accounting on a modular one or two-semester undergraduate degree course, or as part of an MBA course.

Features

• Comprehensive coverage of management accounting principles and their relevance to the business environment
• A detailed exploration of the uses of management accounting information in the financial decision making process
• Sophisticated features make the subject less intimidating and promote efficient learning. They include examples, review questions and selected answers, learning objectives, chapter summaries and key concepts
• Real World Views in each chapter offer mini case studies within the text and cover international and global companies
• Answers to end of chapter questions are provided at the back of the text to support self-learning
• Additional review problems and case studies along with many other invaluable resources are available for students and lecturers to access on the accompanying website

PART 1.
Introduction to Management and Cost Accounting.
1. Introduction to management accounting.
2. An introduction to cost terms and purposes.
PART 2.
Information for Decision-making.
3. Cost-volume profit analysis.
4. Measuring relevant costs and revenues for decision-making.
5. Pricing decisions and profitability analysis.
6. Capital investment decisions: appraisal methods.
PART 3.
Cost Assignment.
7. Cost assignment.
8. Activity-based costing.
PART 4.
Information for Planning, Control and Performance Measurement.
9. The budgeting process.
10. Management control systems.
11. Standard costing and variance analysis.
12. Divisional financial performance measures.
13. Transfer pricing in divisionalized companies.
PART 5.
Strategic Cost Management and Performance Management.
14. Strategic cost management.
15. Strategic performance management.
Case studies.
Bibliography.
Appendices.
Answers to Review Problems.
Index.

• Extensive rewriting and redesign has produced a less complex and more accessible text
• Complex topics have been transferred to the learning notes, so students are not distracted by more advanced material unsuitable for an introductory text
• Real World Views are updated and replaced with more recent examples, providing better illustrations of the practical applications of management accounting.
• A greater international focus, with examples from companies in many different countries, particularly the European mainland.

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Colin Drury
Colin Drury BA MBA ACMA is Emeritus Professor at Huddersfield University and a leading textbook author for a generation of accounting students. His books have been widely recommended by the main professional accounting bodies for their examinations. He is an active researcher and published in the main peer-reviewed journals including Management Accounting Research and European Accounting Review, with his research focussing on the application of management accounting techniques in British industry.