Solution Manual for Management
Accounting for Decision Makers:
11th Edition By Peter Atrill, Eddie
McLaney All Chapters 1 - 12
,TABLE OF CONTENTS b b
1. Introduction to management accounting b b b
2. Relevant costs and benefits for decision making
b b b b b b
3. Cost–volume–profit analysis b
4. Full costing
b
5. Costing and cost management in a competitive environment
b b b b b b b
6. Budgeting
7. Accounting for control b b
8. Making capital investment decisions
b b b
9. Managing risk b
10.Strategic management accounting: performance evaluation and prici
b b b b b b
ng in a competitive environment
b b b b
11.Measuring divisional performance
b b
12.Managing working capital b b
, SECTIONb A
Authors’ note to tutors
b b b
Using the book
b b
Thebbookbisbdesignedbtobprovidebreadersbwithbabsoundbintroductionbtobmanagementbaccounting.bItbass
umesbnobpreviousbknowledgebofbthebsubjectbandbrecognisesbthatbstudentsbusingbitbmaybcomebfrombabwi
debvarietybofbbackgrounds.bThebbook,btherefore,btriesbtobavoidbtechnicalbjargonbandbdoesbnotbassumeba
bhighblevelbofbnumericalbabilitybfrombstudents.bItbhasbbeenbclassbtestedbbybstudentsbonbvariousbcoursesb
andbwebhavebmodifiedbandbrefinedbthebmaterialbtobtakebaccountbofbtheirbcomments.bWebhavebalsobtake
nbaccountbofbthebcommentsbmadebbyblecturersbwhobusedbthebfirstbninebeditionsbofbthebbookbandbofbspec
iallybcommissionedbreviews.
Thebbookbaimsbtobencouragebanbactivebapproachbtoblearningbbybprovidingbactivitiesbandbself-
assessmentbquestionsbatbappropriatebpoints.bThisbapproachbisbdesignedbtobstimulatebthoughtbconcernin
gbparticularbissuesbandbtobgivebthebreadersbthebopportunitybtobtestbtheirbunderstandingbofbthebprinciplesbc
overed.
Thebbookbisbsupplementedbbybabpassword-
controlledblecturers’bwebsitebandbabstudentbwebsitebavailablebtoballbreaders.
Thebstructurebofbthebbookballowsbthebtutorbtobdeliverbthebsubjectbinbabnumberbofbways.bItbcanbbebusedba
sbrecommendedbreadingbforbabtraditionalbcoursebbasedbonblecturesbandbtutorials.bTherebarebcriticalbrevi
ewbquestionsbandbexercisesbatbthebendbofbeachbchapterbthatbcanbbebusedbasbthebbasisbforbtutorials.b Itbco
uldbalsobprovidebthebbasisbforbabdistanceblearningbapproachbforbpart-timeborboff-
campusbstudents.bForbthesebstudents,bthebinteractivebnaturebofbthebbookbmaybbebextremelybusefulbwher
ebaccessbtobabtutorbisbrestricted.bThebbookbcanbalsobbebusedbasbthebbasisbforbanbopenblearningbapproachbf
orbfull-timebcampus-
basedbstudents.bWebhavebsuccessfullybusedbitbinbthisbwaybatbthebUniversitybofbPlymouthbBusinessbSch
ool.bAccountingb‘surgeries’bhavebalsobbeenbprovidedbtobgivebstudentsbthebopportunitybforbone-to-
onebhelpbwithbanybproblemsbtheybface.
Thebbookbisbappropriatebforbmodulesbthatbarebdesignedbtobbebcoveredbinb100btob150bhoursbofbstudy.bFo
rbfull-timebstudents,bthisbwillboftenbbebcoveredbinbonebacademicbyear.
PowerPoint slides b
Thebdiagramsbinbthebbook,balongbwithbotherbdiagramsbandbmaterials,barebavailablebasbPowerPointbslide
sbtobhelpbinbdeliveringblecturesbandbtutorialsbandbthesebcanbbebdownloadedbfrombtheblecturers’bwebsite.
Practice/assessment material b
Thebactivities,bwhosebsolutionsbimmediatelybfollowbthem,bandbself-
assessmentbquestions,bwhosebsolutionsbareb atb theb endb ofbtheb book,b formbanb integralb partb ofb it.b Inb add
, ition,b thereb areb variousb other
Accounting for Decision Makers:
11th Edition By Peter Atrill, Eddie
McLaney All Chapters 1 - 12
,TABLE OF CONTENTS b b
1. Introduction to management accounting b b b
2. Relevant costs and benefits for decision making
b b b b b b
3. Cost–volume–profit analysis b
4. Full costing
b
5. Costing and cost management in a competitive environment
b b b b b b b
6. Budgeting
7. Accounting for control b b
8. Making capital investment decisions
b b b
9. Managing risk b
10.Strategic management accounting: performance evaluation and prici
b b b b b b
ng in a competitive environment
b b b b
11.Measuring divisional performance
b b
12.Managing working capital b b
, SECTIONb A
Authors’ note to tutors
b b b
Using the book
b b
Thebbookbisbdesignedbtobprovidebreadersbwithbabsoundbintroductionbtobmanagementbaccounting.bItbass
umesbnobpreviousbknowledgebofbthebsubjectbandbrecognisesbthatbstudentsbusingbitbmaybcomebfrombabwi
debvarietybofbbackgrounds.bThebbook,btherefore,btriesbtobavoidbtechnicalbjargonbandbdoesbnotbassumeba
bhighblevelbofbnumericalbabilitybfrombstudents.bItbhasbbeenbclassbtestedbbybstudentsbonbvariousbcoursesb
andbwebhavebmodifiedbandbrefinedbthebmaterialbtobtakebaccountbofbtheirbcomments.bWebhavebalsobtake
nbaccountbofbthebcommentsbmadebbyblecturersbwhobusedbthebfirstbninebeditionsbofbthebbookbandbofbspec
iallybcommissionedbreviews.
Thebbookbaimsbtobencouragebanbactivebapproachbtoblearningbbybprovidingbactivitiesbandbself-
assessmentbquestionsbatbappropriatebpoints.bThisbapproachbisbdesignedbtobstimulatebthoughtbconcernin
gbparticularbissuesbandbtobgivebthebreadersbthebopportunitybtobtestbtheirbunderstandingbofbthebprinciplesbc
overed.
Thebbookbisbsupplementedbbybabpassword-
controlledblecturers’bwebsitebandbabstudentbwebsitebavailablebtoballbreaders.
Thebstructurebofbthebbookballowsbthebtutorbtobdeliverbthebsubjectbinbabnumberbofbways.bItbcanbbebusedba
sbrecommendedbreadingbforbabtraditionalbcoursebbasedbonblecturesbandbtutorials.bTherebarebcriticalbrevi
ewbquestionsbandbexercisesbatbthebendbofbeachbchapterbthatbcanbbebusedbasbthebbasisbforbtutorials.b Itbco
uldbalsobprovidebthebbasisbforbabdistanceblearningbapproachbforbpart-timeborboff-
campusbstudents.bForbthesebstudents,bthebinteractivebnaturebofbthebbookbmaybbebextremelybusefulbwher
ebaccessbtobabtutorbisbrestricted.bThebbookbcanbalsobbebusedbasbthebbasisbforbanbopenblearningbapproachbf
orbfull-timebcampus-
basedbstudents.bWebhavebsuccessfullybusedbitbinbthisbwaybatbthebUniversitybofbPlymouthbBusinessbSch
ool.bAccountingb‘surgeries’bhavebalsobbeenbprovidedbtobgivebstudentsbthebopportunitybforbone-to-
onebhelpbwithbanybproblemsbtheybface.
Thebbookbisbappropriatebforbmodulesbthatbarebdesignedbtobbebcoveredbinb100btob150bhoursbofbstudy.bFo
rbfull-timebstudents,bthisbwillboftenbbebcoveredbinbonebacademicbyear.
PowerPoint slides b
Thebdiagramsbinbthebbook,balongbwithbotherbdiagramsbandbmaterials,barebavailablebasbPowerPointbslide
sbtobhelpbinbdeliveringblecturesbandbtutorialsbandbthesebcanbbebdownloadedbfrombtheblecturers’bwebsite.
Practice/assessment material b
Thebactivities,bwhosebsolutionsbimmediatelybfollowbthem,bandbself-
assessmentbquestions,bwhosebsolutionsbareb atb theb endb ofbtheb book,b formbanb integralb partb ofb it.b Inb add
, ition,b thereb areb variousb other
