Publisher's Synopsis
This is the third edition of a widely used text on management and cost accounting. Conceived and developed for students preparing for professional accountancy examinations, the book can easily be adapted for use on degree, diploma, post-experience and foundation courses. Both the technical and the conceptual aspects of the subject are covered. All the chapters have been reviewed and modified for the third edition, which includes the results of a survey of management accounting practices undertaken by the author. The book is divided into eight parts and includes a new part on manufacturing systems, strategies and technologies. Two new chapters have also been added, one on activity-based costing and the other comparing mutually exclusive investments with unequal lives.
