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Management Accounting (Pack with Connect, LearnSmart)
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Table of Contents

  • 1. Management Accounting: Information for creating value and managing resources
  • 2. Management Accounting: Cost terms and concepts
  • 3. Cost behaviour, cost drivers and cost estimation
  • 4. Product costing systems
  • 5. Process costing and operation costing
  • 6. Service costing
  • 7. A closer look at overhead costs
  • 8. Activity-based costing
  • 9. Budgeting systems
  • 10. Standard costs for control: direct material and direct labour
  • 11. Standard costs for control: flexible budgets and manufacturing overheads
  • 12. Financial performance reports and transfer pricing
  • 13. Financial performance measures for investment centres, and reward systems
  • 14. Contemporary approaches to measuring and managing performance
  • 15. Managing suppliers and customers
  • 16. Managing costs and quality
  • 17. Sustainability and management accounting
  • 18. Cost profit volume analysis
  • 19. Information for tactical decisions
  • 20. Pricing and product mix decisions
  • 21. Information for capital expenditure decisions

About the Author

KIM LANGFIELD-SMITH Kim has a BEc from the University of Sydney, a MEc from Macquarie University and a PhD from Monash University, and is a fellow of CPA Australia and the Institute of Chartered Accountants in Australia (ICAA). She is Deputy Dean (Research) and Professor of Management Accounting in the Faculty of Business and Economics at Monash University, Australia and her prior appointments were at La Trobe University, the Universities of Melbourne and Tasmania, and the University of Technology, Sydney. Before entering academic life Kim worked as an accountant in several commercial organisations. Her research interests are in the area of management control systems. She has published articles in many referred journals in the accounting and management fields, including Accounting, Organizations and Society; Journal of Management Accounting Research; Management Accounting Research; Behavioral Research in Accounting; Journal of Accounting Literature; and Journal of Management Studies. Kim sits on several editorial boards and was President (Australia) of the Accounting Association of Australia and New Zealand (AAANZ), now known as the Accounting and Finance Association of Australia and New Zealand (AFAANZ), from 1999 to 2001. Kim continues to play an active role in the profession. She is chair of the Professional Qualifications Advisory Committee of CPA Australia, and a member of the International Accounting Education Standards Board (IAESB), representing the ICAA and CPA Australia. HELEN HELEN THORNE Helen has a BEc and DipAcc from Flinders University, and a PhD from the University of Adelaide. She is an adjunct professor in the International Graduate School of Business at the University of South Australia. Helen has also held appointments in the Graduate School of Management and the Commerce Department at the University of Adelaide. Her research focuses on contemporary approaches to management accounting, including activity-based costing and strategic performance measurement systems, and she has published in referred journals in these areas, including Journal of Accounting Literature; Journal of Cost Management; Advances in Management Accounting; and Australian Accounting Review. Before commencing her academic career, Helen worked as a management accountant with a major international company. Since then she has maintained her interests in the 'real world'. She is a member of CPA Australia and has undertaken consulting work in management accounting for a number of organisations in the manufacturing and service industries. Ronald W. Hilton is a Professor of Accounting at Cornell University. With bachelor's and master's degrees in accounting from The Pennsylvania State University, he received his Ph.D. from The Ohio State University.

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