ISBN-13: 9780273730187 / Angielski / Miękka / 2013 / 472 str.
This innovative new textbook firmly roots management accounting in management, placing the emphasis on the management accountant as a key member of the management team and the strategic business decision making process. Unique case studies and examples of worldwide practices illustrate how concepts and techniques are applied in real-world business situations. It explores how management accounting techniques are adapted and modified to support specific industries from energy to media sectors and covers topical issues such as: Environmental accounting Environmental auditing and ISO14001/EMAS The balanced scorecard Kaizen costing Target costing Social responsibility Features Integrates the most up-to-date and relevant research with a broad approach to management accounting. Presents compelling examples of ‘real’ organisations, exploring the interactions of management accounting in practice. Extends knowledge of management accounting concepts and techniques to how they can be used for strategic decision making and management control. Uses Excel to develop and apply solutions methods. Examines how management accounting techniques are adapted and modified to support specific industries from energy to media sectors. Covers topical issues such as activity-based budgeting, the balanced scorecard, target costing, capacity planning, quality management, Six Sigma and performance measurement. Fully compliant with developments within the professional bodies such as CIMA and ACCA. Offers end-of chapter exercises to extend your critical thinking and applications of key concepts. Provides short case studies, so you can practise manipulating and analysing data. This is the ideal textbook for students studying management accounting at advanced undergraduate and postgraduate level.