A comprehensive core text for management accounting which establishes the fundamental theories of all aspects of the subject before progressing to more in-depth exploration

• Clear learning objectives, a strong focus on application and a large bank of questions and resources underpin the practical approach to management accounting
• Presents strategic and traditional management accounting topics and, where appropriate, revision questions will compare approaches of both methods
• Recent research work is mentioned where more strategic accounting techniques are explained, such as Activity Based Costing and Balanced Scorecard, encouraging students to explore topics further
• End-of-chapter questions are of exam-standard as set by both third level institutions and accounting professional bodies in Ireland
• Solutions are available to selected questions, with each solution listing key learning notes containing ‘hints and tips’ to aid the student – a feature unique to this book

GO Online lecturers:

PowerPoint slides, additional questions with worked solutions, multiples choice questions with answers and teaching aids are available on gillmacmillan.ie

Go Online students:

Worked solutions to end of chapter questions and additional questions are available on gillmacmillan.ie

WRITTEN FOR

Undergraduate students on business courses at degree level in Institutes of Technology and Universities

Those studying for professional accounting qualifications

Chapter 2: Product costing — Materials and Labour

Chapter 3: Product costing — Overheads

Chapter 4: Activity Based Costing

Chapter 5: Process Costing and By-product Costing

Chapter 6: Budgetary Planning and Control

Chapter 7: Standard Costing and Variance Analysis

Chapter 8: Marginal and Absorption Costing

Chapter 9: Cost Volume Profit Analysis

Chapter 10: Relevant Costing and Decision Making

Chapter 11: Capital Investment Decisions

Chapter 12: Performance Measurement and Issues in Management Accounting