Management Accounting

5 ed
ISBN: 978-0-07-715750-0
Verlag: McGraw-Hill Education - Europe

Buch, Englisch, 796 Seiten, Format (B × H): 197 mm x 261 mm, Gewicht: 1642 g

Reihe: UK Higher Education Business Accounting

The fifth edition of Management Accounting by Professor Will Seal and Professor Carsten Rohde offers comprehensive coverage as well as a balance between the technical and conceptual approaches to management accounting. Retaining its student friendly writing style and practical approach, it is the ideal text for students studying management accounting across a variety of levels, from introductory through to advanced levels.

Autoren/Hrsg.

Seal, Will

Rohde, Carsten

Inhaltsverzeichnis

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 costingPart 2: Information for decision making
6 Profit reporting under variable costing and absorption costing
7 Cost–volume–profit relationships
8 Activity-based costing
9 Relevant costs for decision making
10 Capital investment decisionsPart 3: Planning and control
11 Profit planning and the role of budgeting
12 Standard costs and variance analysis
13 Flexible budgets and performance reporting
14 Performance Measurement in decentralized organizations
15 Pricing and intra-company transfersPart 4: Value metrics and performance management in a strategic context
16 Strategic management accounting and the balance scorecard
17 Management control corporate governance and performance management
18 Business process management: towards the lean operation
19 Strategic perspectives on cost management

Über Autor(innen)

Seal, Will
Will Seal is Professor of Management Accounting and Director of the Postgraduate Research Training Programme at Loughborough University Business School, UK.

Rohde, Carsten
Carsten Rohde is Professor of Cost and Management Accounting at Copenhagen Business School in Denmark.