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o y Accounting for Decision Makers:
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11th Edition By Peter Atrill, Eddie
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o y McLaney All Chapters 1 - 12
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,TABLE OF CONTENTS
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1. Introduction to management accounting oy oy oy
2. Relevant costs and benefits for decision making
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3. Cost–volume–profit analysis oy
4. Full costing
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5. Costing and cost management in a competitive environment
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6. Budgeting
7. Accounting for control oy oy
8. Making capital investment decisions
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9. Managing risk oy
10.Strategic management accounting: performance evaluation and
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pricing in a competitive environment
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11.Measuring divisional performance
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12.Managing working capitaloy oy
, SECTION o y A
Authors’ note to tutors oy oy oy
Using the book oy oy
The book is designed to provide readers with a sound introduction to management accounting. It
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assumes no previous knowledge of the subject and recognises that students using it may come
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from a wide variety of backgrounds. The book, therefore, tries to avoid technical jargon and
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does not assume a high level of numerical ability from students. It has been class tested by
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students on various courses and we have modified and refined the material to take account of
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their comments. We have also taken account of the comments made by lecturers who used the
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first nine editions of the book and of specially commissioned reviews.
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The book aims to encourage an active approach to learning by providing activities and self-
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assessment questions at appropriate points. This approach is designed to stimulate thought
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concerning particular issues and to give the readers the opportunity to test their understanding of
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the principles covered.
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The book is supplemented by a password-controlled lecturers’ website and a student website
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available to all readers.
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The structure of the book allows the tutor to deliver the subject in a number of ways. It can be
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used as recommended reading for a traditional course based on lectures and tutorials. There are
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critical review questions and exercises at the end of each chapter that can be used as the basis
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for tutorials. It could also provide the basis for a distance learning approach for part-time or
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off-campus students. For these students, the interactive nature of the book may be extremely
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useful where access to a tutor is restricted. The book can also be used as the basis for an open
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learning approach for full-time campus-based students. We have successfully used it in this way
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at the University of Plymouth Business School. Accounting ‘surgeries’ have also been provided
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to give students the opportunity for one-to-one help with any problems they face.
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The book is appropriate for modules that are designed to be covered in 100 to 150 hours of
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study. For full-time students, this will often be covered in one academic year.
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PowerPoint slides oy
The diagrams in the book, along with other diagrams and materials, are available as PowerPoint
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slides to help in delivering lectures and tutorials and these can be downloaded from the
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lecturers’ website.
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Practice/assessment material oy
The activities, whose solutions immediately follow them, and self-assessment questions, whose
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solutions are at the end of the book, form an integral part of it. In addition, there are
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, oy various other
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