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Management Accounting is a market-leading textbook that offers comprehensive coverage of issues related to managing business accounts, enabling students to utilize both financial and non-financial data to paint a picture of the organization they are working in. The book provides an introduction to cost and management accounting, understanding information for decision making, planning and controlling budgets and reporting, and understanding performance management in a strategic context. The new sixth edition has been adapted for management accounting courses across the UK, Europe and South Africa by Emeritus Professor Will Seal and Professor Carsten Rohde. It offers comprehensive coverage as well as a balance between the technical and conceptual approaches to management accounting. Retaining its student friendly writing style and practical approach, it is the ideal text for students studying management accounting, from introductory through to advanced levels. Key features:*Brand new real-world examples in every chapter to increase application; ensuring students fully understand how management accounting is relevant to their future careers. *Provides a balanced approach with examples from both the manufacturing and services industries to reflect the current economic environment and varied nature of management accounting.*Plentiful opportunities to practice key concepts and techniques through the book's assessment material which brings the practical uses of management accounting to the fore. Fully updated for the sixth edition, questions, exercises, problems and cases are categorized by level of difficulty to offer progressive learning for students. *New to Connect are case studies with associated case analysis questions specifically tailored for courses in the UK and Europe as well as brand new problems and cases for the South African market.
Supported by McGraw-Hill Education's market-leading digital adaptive technology including:*Connect, a highly reliable, easy-to-use homework and learning management solution that embeds learning science and award-winning adaptive tools to improve student results. *SmartBook (R), our adaptive reading, study and practice environment specific to the book's content.For students: Connect features assignments that help you contextualize what you've learned through application, helping you synthesize information and think critically. SmartBook (R) helps you study more efficiently by highlighting where in the chapter to focus, asking review questions, and pointing you to resources until you understand.For instructors: Create auto-graded assignments, tests and quizzes online that can be easily tailored to the goals of your course and your students' needs. Connect will automatically grade assignments and quizzes, providing you with easy-to-read reports, so you know which students need more guidance. Instructor resources also include PowerPoints, instructors' manual and solutions manual.

Management Accounting, 6e

Part 1: An introduction to management and cost accounting: cost terms, systems design and cost behaviour1.Management accounting and the business environment2.An introduction to cost terms, concepts and classifications3.Cost behaviour: analysis and use4.Job-order and service department costing5.Process costing

Part 2: Information for decision making6. Cost-volume-profit relationships7. Profit reporting under variable costing and absorption costing8. Performance measurement and reporting on segments9. Activity-based costing10.Relevant costs for decision making

Part 3: Planning and control11.Profit planning and the role of budgeting12.Standard costs and variance analysis13.Flexible budgets and performance reporting14.Capital investment decisions15.Pricing and intra-company transfers

Part 4: Value metrics and performance management in a strategic context16.Strategic management accounting and the balanced scorecard17.Management control and corporate governance18.Business process management: towards the lean operation19.Strategic perspectives on cost management