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Management Accounting
Willie Seal, University of Essex, UK
Ray Garrison, Brigham Young University, Provo, Utah, USA
Eric Noreen, INSEAD, France


Table of Contents

Chapter One: Management Accounting and the Business Environment

Chapter Two: Cost Terms, Concepts, and Classifications

Chapter Three: Systems Design: Job-Order Costing

Chapter Four: Systems Design: Process Costing

Chapter Five: Cost Behaviour: Analysis and Use

Chapter Six: Income reporting under Variable Costing and Absorption Costing

Chapter Seven: Cost-Volume-Profit Relationships

Chapter Eight: Activity-Based Costing

Chapter Nine: Relevant Costs for Decision Making

Chapter Ten: Capital Investment Decisions

Chapter Eleven: Managerial Decision-making under risk and uncertainty

Chapter Twelve: Profit Planning and the role of budgeting

Chapter Thirteen: Standard Costs and Variance Analysis

Chapter Fourteen: Flexible Budgets, Overhead Analysis and Critiques of Budgeting

Chapter Fifteen: Segment Reporting and Decentralization

Chapter Sixteen: Pricing, target costing and intra-company transfers

Chapter Seventeen: Strategic management accounting and the Balanced Score Card

Chapter Eighteen: Stock management: EOQ, JIT, ERP and E-commerce

Chapter Nineteen: Quality and business processes: measurement and management

Chapter Twenty: Cost management and the impact of constraints

Chapter Twenty-One: Management Accounting in its organizational and institutional context: a case study perspective