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Title overview

For upper level undergraduate and MBA Management Accounting courses.

An approach to management accounting from the perspective of a business manager.

Atkinson presents state-of-the-art thinking on all of the major topics in management accounting including activity-based management, the Balanced Scorecard, target costing, and management control system design.

This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content which is especially relevant to students outside North America.

Hallmark Features

An approach to management accounting from the perspective of a business manager, Atkinson presents state-of-the-art thinking on all of the major topics in management accounting including activity-based management, the Balanced Scorecard, target costing, and management control system design.

Blending new theories and topics with the fundamentals. While Atkinson maintains its classic managerial accounting focus on planning and decision-making about product mix, customer mix, and capacity, it also includes new discussions relevant to some of the more modern topics in managerial accounting, including ethics, environmental issues, and life cycle costing and approaches.

Presenting the concepts in context:

  • Case Studies. Atkinson includes several case studies, as well as Harvard Business School cases. The Harvard Business School case studies present time-driven Activity Based Costing linked to strategy and activity based budgeting. There is also an Institute of Management Accounting case on how Mercedes-Benz used target costing to develop its new SUV.
  • Chapter-Opening Vignettes. Based on a real company that describes realistic business problems, these chapter-opening vignettes help students see how understanding the material in the chapter can help in the business world.

Table of contents

  1. 1 How Management Accounting Information Supports Decision Making
  2. 2 The Balanced Scorecard and Strategy Map
  3. 3 Using Costs in Decision Making
  4. 4 Accumulating and Assigning Costs to Products
  5. 5 Activity-Based Cost Systems
  6. 6 Measuring and Managing Customer Relationships
  7. 7 Measuring and Managing Process Performance
  8. 8 Measuring and Managing Life-Cycle Costs
  9. 9 Behavioral and Organizational Issues in Management Accounting and Control Systems
  10. 10 Using Budgets for Planning and Coordination
  11. 11 Financial Control

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