Solution Manual for Management A
n n n n
ccounting for Decision Makers: 1 1t
n n n n
h Edition By Peter Atrill, Eddie McLa
n n n n n n
ney All Chapters 1 - 12
n n n n n
,TABLEOFCONTENTS
1. Introduction to management accounting
n n n
2. RelevantJcosts and benefits forJdecision making
n n n n
3. Cost–volume–profitJanalysis
4. Full costing
n
5. Costing and cost management in a competitive environment
n n n n n n n
6. Budgeting
7. Accounting for control
n n
8. Making capital investmentJdecisions
n n
9. Managing risk n
10. Strategic management accounting: performance evaluation and
n n n n n n
pricing in a competitive environment
n n n n n
11. Measuring divisional performance
n n
12. Managing working capital
n n
, SnEnCnTnInOnNn A
Authors’ note to tutors
n n n
Using the book
n n
ThenbooknisndesignedntonprovidenreadersnwithnansoundJintroductionntonmanagementnaccounting.nItJassun
mesnnonpreviousnknowledgenofnthensubjectnandnrecognisesnthatnstudentsnusingnitnmayncomenfromnanwidn
envarietynofnbackgrounds.nThenbook,ntherefore,ntriesntonavoidntechnicalnjargonnandndoesnnotnassumeJanhni
ghnlevelnofnnumericalnabilitynfromnstudents.nItnhasnbeennclassntestednbynstudentsnonnvariousncoursesnanndn
wenhavenmodifiednandnrefinednthenmaterialntontakenaccountnofntheirncomments.nWenhavenalsontakennancc
ountnofnthencommentsnmadeJbynlecturersnwhonusedntheJfirstnnineneditionsnofnthenbooknandnofnspeciallnync
ommissionednreviews.
ThenbooknaimsntonencouragenannactivenapproachntonlearningJbynprovidingJactivitiesnandnself-
assessmentnquestionsnatnappropriatenpoints.nThisnapproachnisndesignedntonstimulatenthoughtnconcerningn
particularJissuesnandntoJgiventhenreadersnthenopportunityJtontestntheirnunderstandingnofnthenprinciplesnconv
ered.
Thenbooknisnsupplementednbynanpassword-
controllednlecturers’nwebsitenandnanstudentnwebsitenavailablentonallnreaders.
ThenstructurenofnthenbooknallowsnthentutorntondeliverJthensubjectninnannumbernofnways.nItncannbenusednasnr
ecommendednreadingnfornantraditionalncoursenbasednonnlecturesnandntutorials.nThereJarencriticalnrevienw
nquestionsnandnexercisesnatnthenendnofneachnchapternthatncannbenusednasnthenbasisnforJtutorials.n Itncoulndna
lsonprovidenthenbasisnfornandistancenlearningJapproachnforJpart-timenorJoff-
campusnstudents.nForntheseJstudents,ntheJinteractivennaturenofnthenbooknmaynbenextremelynusefulnwhern
enaccessntoJantutornisnrestricted.nThenbookncannalsonbenusednasnthenbasisnforJannopennlearningnapproachJfno
rJfull-timencampus-
basednstudents.nWenhavensuccessfullyJusednitninnthisnwaynatnthenUniversitynofnPlymouthnBusinessnSchon
ol.nAccountingn‘surgeries’nhavenalsonbeennprovidedntongivenstudentsnthenopportunitynfornone-to-
onenhelpnwithnanynproblemsntheynface.
ThenbooknisnappropriatenfornmodulesnthatJarendesignedntoJbencoveredJinn100nton150nhoursnofnstudy.nFornf
ull-timenstudents,nthisnwillnoftenJbencoveredninnoneJacademicnyear.
PowerPoint slides n
Thendiagramsninnthenbook,nalongJwithnotherJdiagramsnandnmaterials,nareJavailableJasnPowerPointnslidens
ntonhelpninndeliveringnlecturesnandntutorialsnandnthesencanJbendownloadednfromnthenlecturers’nwebsite.
Practice/assessment material n
Thenactivities,nwhosensolutionsnimmediatelynfollownthem,nandnself-
assessmentnquestions,nwhosensolutionsnarenatnthenendnofnthenbook,nformnannintegralnpartnofnit.nInnadd
, ition,ntherenarenvariousnother
n n n n
ccounting for Decision Makers: 1 1t
n n n n
h Edition By Peter Atrill, Eddie McLa
n n n n n n
ney All Chapters 1 - 12
n n n n n
,TABLEOFCONTENTS
1. Introduction to management accounting
n n n
2. RelevantJcosts and benefits forJdecision making
n n n n
3. Cost–volume–profitJanalysis
4. Full costing
n
5. Costing and cost management in a competitive environment
n n n n n n n
6. Budgeting
7. Accounting for control
n n
8. Making capital investmentJdecisions
n n
9. Managing risk n
10. Strategic management accounting: performance evaluation and
n n n n n n
pricing in a competitive environment
n n n n n
11. Measuring divisional performance
n n
12. Managing working capital
n n
, SnEnCnTnInOnNn A
Authors’ note to tutors
n n n
Using the book
n n
ThenbooknisndesignedntonprovidenreadersnwithnansoundJintroductionntonmanagementnaccounting.nItJassun
mesnnonpreviousnknowledgenofnthensubjectnandnrecognisesnthatnstudentsnusingnitnmayncomenfromnanwidn
envarietynofnbackgrounds.nThenbook,ntherefore,ntriesntonavoidntechnicalnjargonnandndoesnnotnassumeJanhni
ghnlevelnofnnumericalnabilitynfromnstudents.nItnhasnbeennclassntestednbynstudentsnonnvariousncoursesnanndn
wenhavenmodifiednandnrefinednthenmaterialntontakenaccountnofntheirncomments.nWenhavenalsontakennancc
ountnofnthencommentsnmadeJbynlecturersnwhonusedntheJfirstnnineneditionsnofnthenbooknandnofnspeciallnync
ommissionednreviews.
ThenbooknaimsntonencouragenannactivenapproachntonlearningJbynprovidingJactivitiesnandnself-
assessmentnquestionsnatnappropriatenpoints.nThisnapproachnisndesignedntonstimulatenthoughtnconcerningn
particularJissuesnandntoJgiventhenreadersnthenopportunityJtontestntheirnunderstandingnofnthenprinciplesnconv
ered.
Thenbooknisnsupplementednbynanpassword-
controllednlecturers’nwebsitenandnanstudentnwebsitenavailablentonallnreaders.
ThenstructurenofnthenbooknallowsnthentutorntondeliverJthensubjectninnannumbernofnways.nItncannbenusednasnr
ecommendednreadingnfornantraditionalncoursenbasednonnlecturesnandntutorials.nThereJarencriticalnrevienw
nquestionsnandnexercisesnatnthenendnofneachnchapternthatncannbenusednasnthenbasisnforJtutorials.n Itncoulndna
lsonprovidenthenbasisnfornandistancenlearningJapproachnforJpart-timenorJoff-
campusnstudents.nForntheseJstudents,ntheJinteractivennaturenofnthenbooknmaynbenextremelynusefulnwhern
enaccessntoJantutornisnrestricted.nThenbookncannalsonbenusednasnthenbasisnforJannopennlearningnapproachJfno
rJfull-timencampus-
basednstudents.nWenhavensuccessfullyJusednitninnthisnwaynatnthenUniversitynofnPlymouthnBusinessnSchon
ol.nAccountingn‘surgeries’nhavenalsonbeennprovidedntongivenstudentsnthenopportunitynfornone-to-
onenhelpnwithnanynproblemsntheynface.
ThenbooknisnappropriatenfornmodulesnthatJarendesignedntoJbencoveredJinn100nton150nhoursnofnstudy.nFornf
ull-timenstudents,nthisnwillnoftenJbencoveredninnoneJacademicnyear.
PowerPoint slides n
Thendiagramsninnthenbook,nalongJwithnotherJdiagramsnandnmaterials,nareJavailableJasnPowerPointnslidens
ntonhelpninndeliveringnlecturesnandntutorialsnandnthesencanJbendownloadednfromnthenlecturers’nwebsite.
Practice/assessment material n
Thenactivities,nwhosensolutionsnimmediatelynfollownthem,nandnself-
assessmentnquestions,nwhosensolutionsnarenatnthenendnofnthenbook,nformnannintegralnpartnofnit.nInnadd
, ition,ntherenarenvariousnother