Publisher's Synopsis
This textbook is 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: introduction; cost accumulation; information for decision-making; information for planning and control; manufacturing systems; application of quantitative methods in management accounting; divisional performance evaluation; and past, current and future developments. It also includes a survey of management and accounting practices. The book is written for students who are preparing for professional accountancy examinations. It can be adapted for use on undergraduate courses and other accountancy courses.