Management accounting [printed text] / Ray H. Garrison, Author ; Eric W. Noreen, Author ; W. B. Seal, Author  . -  European ed. . - London : McGraw-Hill, 2003 . - xxiii, 846 p. : ill (col) ; 28 cm.
ISBN : 978-0-07-709859-9

Class number:	658.1511
Abstract:	Management Accounting, European Edition offers a comprehensive and balanced introduction to management accounting theory and practice. Clear and readable explanations of the basic principles of management accounting and outstanding exhibits are combined with plentiful examples that are relevant to accounting practice in the UK and Europe. The book is an amalgam of core technical material and emerging issues presented in a learning and teaching package that is accessible rigorous and stimulating.
Contents note:	1.Management accounting and the business environemnt; 2.Cost terms, concepts adn classifications; 3.Systems design;job-order costing; 4.Systems design:process costing; 5.Cost behaviour:analysis and use; 6.Income reporting under variable costing and absorption costing; 7.Cost-volume-profit relationships; 8.Activity-based costing; 9.relevant costs for decision making; ; 10.Capital investment decision; 11.Managerial decision making under risk and uncertainty; 12.Profit planning and the role of budgeting; 13.Standard costs and variance analysis; 14.Flexible budgets, overhead analysis and critiques of budgeting; 15.Segment reporting and decentralization; 16.Pricing, target costing and intra-company transfers; 17.Strategic management accounting and the balanced scorecard; 18.Stock management:EOQ, JIT, ERP and e-commerce; 19.Quality and business processes:measurement and management; 20.Cost management and the impact of constraints; 20.Management accounting in its organizational and institutional context:a case study perspective.