Managerial accounting : decision making and performance improvement /
Ray Proctor.
- 4th ed. / with contributions from Nigel Burton, Adrian Pierce and Gary Burmiston.
- Harlow : Pearson, 2012.
- xxv, 613 p. : col. ill. ; 25 cm.
Previous ed.: published as Managerial accounting for business decisions. Harlow: Financial Times Prentice Hall, 2009.
Includes bibliographical references and index.
Part 1.Foundations -- 1.Cost behaviour -- 2.The difference between profit and cash -- Part 2.Financial management -- 3.Ratio analysis and financial management -- 4.Working capital management -- Part 3.Decision making -- 5.Variable costing and breakeven analysis -- 6.Short-term decisons using variable costing -- 7.Short-term decisions using relevant costing -- 8.Capital investment appraisal for long-term decisions -- Part 4.Product costing and pricing -- 9.Product costs using absorption costing -- 10.Product costs using activity-based costing -- 11.Comparison of profits under absorption and variable costing -- 12.Pricing your products -- 13.Divisional performance and transfer pricing -- Part 5.Business performance management -- 14.Budgets and their creation -- 15.Using budgets to control operations -- 16.Budgets, behaviour and beyond budgeting -- 17.Balanced scorecards -- 18.Performance improvement techniques.
The objective of this book is to make you a better manager by enabling you to understand and apply managerial accounting techniques effectively. The main topics are discussed in a logical order, often accompanied by an illustration of how each technique is applied. Answers to questions are given at the end of each chapter.
Business planning--Textbooks Managerial accounting--Textbooks Managerial accounting. Business and Management. Accounting Management accounting & bookkeeping