Managerial Accounting Costing, Decision Making & Control

Managerial Accounting: Costing, Decision Making & Controlhighlights the accumulation and use of management accounting information for decision making within the context of organisational strategy and control. It offers a comprehensive treatment of both the theory and practice of management accounting and covers all the basic principles of modern management accounting and integrates them within the context of managerial planning and control. It also covers the important developments in the discipline.

Managerial Accounting: Costing, Decision Making & Control presents sixteen main topics in a balanced, readable and innovative manner. Contents covered include:

• Different types of cost accumulation systems
• Traditional cost accounting systems
• Activity - based costing and activity - based cost management
• Management accounting and World Class Manufacturing systems
• Strategy and management accounting
• Performance measurement systems and the Balanced Scorecard
• The application of computers in management accounting
• Capital expenditure decisions
• Financial plans and budgets
• Standard costing and variance analysis
• Responsibility centres

The book is intended as a guide to anyone studying or practicing the discipline of management accounting, either at undergraduate or postgraduate levels and is of particular relevance to students of the Institute of Chartered Accountants in Ireland.