Management Accounting, 3rd Edition

Unique in approach, this book provides a balanced, cohesive integration of management and accounting that has been noticeably missing from current books. This book uses an activity-based cost management system to show how business managers use management accounting information to solve problems and manage activities within an organization. Readers learn how to design and operate information systems that create value for their organizations. The entire book blends contemporary theory and the latest research in management accounting with practical applications and actual company experiences. The book provides a framework for management accounting and control systems, cost management concepts and cost behavior, traditional and activity based cost management systems and the different uses for management accounting information. For controllers and individuals in finance or accounting functions.

Acknowledgments
About the Authors

Chapter 1 : Management Accounting: Information That Creates Value
Chapter 2 : The Organization as a System of Activities
Chapter 3 : Cost Management Concepts and Cost Behavior
Chapter 4 : Traditional Cost Management Systems
Chapter 5 : Activity-Based Cost Management Systems
Chapter 6 : Management Accounting Information for Activity and Process Decisions
Chapter 7 : Cost Information for Pricing and Product Planning
Chapter 8 : Capital Budgeting
Chapter 9 : Management Accounting and Control Systems for Strategic Purposes: Assessing Performance Over The Entire Value Chain
Chapter 10 : Motivating Behavior in Management Accounting and Control Systems
Chapter 11 : Using Budgets to Achieve Organizational Objectives
Chapter 12 : Responsibility Centers and Financial Control

Glossary
Subject Index
Company Index