Managerial Accounting: Decision Making and Performance Improvement, 4th edition

  • Ray Proctor

Managerial Accounting

ISBN-13:  9780273764489

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Overview

Managerial Accounting teaches business students how to use accounting to make better decisions and improve performance. Engaging case studies and the popular ‘Manager’s Point of View’ boxes illustrate how concepts are applied in real world business situations. The latter add an extra dimension to your learning, as they are written by experienced practitioners of both management and accounting. With a minimum of technical language and a dedication to practical application, this popular text gives a refreshingly clear guide to management accounting.

Table of contents

Dedication
Introduction to the book for Instructors
About the authors
Acknowledgements
Introduction to the book for students

Part 1: Foundations
1        Cost behaviour
2        The difference between profit and cash

Part 2: Financial Management
3        Ratio analysis and financial management
4        Working capital management

Part 3: Decision Making
5        variable costing and breakeven analysis
6        Short-term decisions using variable costing
7        Short-term decisions using relevant costing
8        Capital investment appraisal for long-term decisions

Part 4: Product costing and pricing
9        Product costs using absorption costing
10      Product costs using activity-based costing
11      Comparison of profits under absorption and variable costing
12      Pricing your products
13      Divisional performance and transfer pricing

Part 5: Business Performance Management
14      Budgets and their creation
15      using budgets to control operations
16      Budgets, Behaviour and Beyond Budgeting
17      Balanced Scorecards
19      Performance Management Strategies

Glossary
Answers to end-of-chapter questions
Appendix: Not-for-Profit Organisations
Index

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Published by Pearson Canada (May 3rd 2012) - Copyright © 2012