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

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Contents:

Chapter 1: Management Accounting and the Business Environment
Chapter 2: Cost Terms, Concepts, and Classifications
Chapter 3: Systems Design: Job-Order Costing
Chapter 4: Systems Design: Process Costing
Chapter 5: Cost Behaviour: Analysis and Use
Chapter 6: Income reporting under Variable Costing and Absorption Costing
Chapter 7: Cost-Volume-Profit Relationships
Chapter 8: Activity-Based Costing
Chapter 9: Relevant Costs for Decision Making
Chapter 10: Capital Investment Decisions
Chapter 11: Managerial Decision-making under risk and uncertainty
Chapter 12: Profit Planning and the role of budgeting
Chapter 13: Standard Costs and Variance Analysis
Chapter 14: Flexible Budgets, Overhead Analysis and Critiques of Budgeting
Chapter 15: Segment Reporting and Decentralization
Chapter 16: Pricing, target costing and intra-company transfers
Chapter 17: Strategic management accounting and the Balanced Score Card
Chapter 18: Stock management: EOQ, JIT, ERP and E-commerce
Chapter 19: Quality and business processes: measurement and management
Chapter 20: Cost management and the impact of constraints
Chapter 21: Management Accounting in its organizational and institutional context: a case study perspective