Handbook of Management Accounting


  • Julia Smith, Reader in Accounting and Finance, Strathclyde Business School

This book is a reference book for all Management Accountants in both small and large organisations whether in the manufacturing or service sectors. There is extensive cross-referencing so that readers are directed to topics of related interest. There are a number of themes running throughout but perhaps the two most important are: 1) cost commitment during the design process; 2) external focus of management accounting. The Handbook of Management Accounting is a reference that enables practitioners to review developments and research their relevance for use in their own organisations. The book will keep you up to date on management accounting developments and techniques and serve as a constant working reference. The book focusing on four major themes of Planning, Costing, Decision Making and Control. It is packed with pragmatic contributions from a broad mix of Management Accounting experienced practitioners and leading academics who have an ability to communicate with practitioners. This new edition has been extensively updated through out and now covers reference material on corporate governance, ethical accounting, risk management and the new accounting standards. In addition there is a new case study on outsourcing.
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Management Accountants


Book information

  • Published: July 2007
  • ISBN: 978-0-7506-8596-2

Table of Contents

Introduction; Planning: Management Accounting and the 'New Finance' Function; Strategic Financial Management; Dynamic Budgetary Control; Competitor Analysis; Research and Development Performance Measurement; Capital Budgeting; Zero-based budgeting; Implement Activity-based Budgeting; Costing: Standard costing; Cost system design and profitability analysis; Quality costing; Product life cycle costing; Contract costing; Activity-based costing; Target costing; Decision Making: Cost Management; Activity-based cost management; Implementing ABC in a service-driven business; Business process re-engineering; Throughput accounting; Pricing; Transfer Pricing; Shareholder value in practice; Outsourcing or sub-contracting; Value Chain Analysis; Supply Chain and Management Accounting; New Product Design; MA and Human Resource Management; Control: Financial Control; Management Control; Financial Performance Measurement; Multi-dimensional Performance Measurement; Case study; Tableau de Bord; Benchmarking; Implementing a Balanced Performance Measurement System.