Management accounting /
Will Seal.
- 4th ed.
- New York : McGraw-Hill Education, 2012.
- xxvii, 854 p. : ill. ; 26 cm.
Includes index.
Contents: Part 1: An introduction to management and cost accounting: cost terms, systems design and cost behaviour: Management accounting and the business environment -- An introduction to cost terms, concepts and classifications -- Job-order and service department costing -- Cost behaviour: analysis and use -- Part 2: Information for decision making: Profit reporting under variable costing and absorption costing -- Cost-volume-profit relationships -- Activity-based costing -- Relevant costs for decision making -- Capital investment decisions -- Part 3: Planning and control: Profit planning and the role of budgeting -- Standard costs -- variance analysis -- Flexible budgets and performance reporting and decentralization -- Pricing and intra-company transfers -- Part 4: Value metrics and performance management in a strategic context: Value-based management and strategic management accounting -- Performance management, management control and corporate governance -- Business process management: towards the lean operation -- Strategic perspectives on cost management.