John Burns,
University of Exeter Business School, UK Martin Quinn,
Dublin City University, Ireland Liz Warren,
Greenwich University, UK João Oliveira,
University of Porto, Portugal
ISBN: 0077121619 Copyright year: 2013
Table of Contents
PART 1: BACKGROUND AND CONTEXT 1 Introduction to management accounting and its changing context 2 Information and management accounting PART 2: ACCOUNTING FOR COSTS 3 The classification of cost(s) 4 Costing systems 5 Cost reporting 6 Activity-based costing PART 3: PLANNING AND CONTROL 7 Planning and control: ideas, theories and principles 8 Traditional budgeting 9 Standard costing, flexible budgets and variance analysis 10 Beyond traditional budgeting PART 4: BUSINESS DECISION MAKING 11 Short-term decision making: cost-volume-profit analysis 12 Cost behaviour and estimation 13 Decision making: relevant costs and revenues 14 Pricing 15 Capital investment decisions PART 5: PERFORMANCE MEASUREMENT 16 Performance measurement and management: ideas, theories and principles 17 Accounting for strategic management 18 Financial performance measurement and transfer pricing PART 6: STRATEGIC MANAGEMENT ACCOUNTING 19 Cost management, value creation and sustainable development 20 Managing quality and time 21 Information systems and management accounting 22 Managing change and challenges for the future