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