Solution Manual for Management
c c c
c Accounting for Decision Makers:
c c c c
11th Edition By Peter Atrill, Eddie
c c c c c
c McLaney All Chapters 1 - 12
c c c c c c
,TABLE OF CONTENTS
c c
1. Introduction cto cmanagement caccounting
2. Relevant ccosts cand cbenefits cfor cdecision cmaking
3. Cost–volume–profit canalysis
4. Full ccosting
5. Costing cand ccost cmanagement cin ca ccompetitive cenvironment
6. Budgeting
7. Accounting cfor ccontrol
8. Making ccapital cinvestment cdecisions
9. Managing crisk
10.Strategic cmanagement caccounting: cperformance cevaluation cand
pricing cin ca ccompetitive cenvironment
c
11.Measuring cdivisional cperformance
12.Managing cworking ccapital
, SECTION c A
Authors’ note to tutors
c c c
Using cthe cbook
The cbook cis cdesigned cto cprovide creaders cwith ca csound cintroduction cto cmanagement caccounting.
cIt cassumes cno cprevious cknowledge cof cthe csubject cand crecognises cthat cstudents cusing cit cmay
ccome cfrom ca cwide cvariety cof cbackgrounds. cThe cbook, ctherefore, ctries cto cavoid ctechnical cjargon
cand cdoes cnot cassume ca chigh clevel cof cnumerical cability cfrom cstudents. cIt chas cbeen cclass ctested
cby cstudents con cvarious ccourses cand cwe chave cmodified cand crefined cthe cmaterial cto ctake caccount
cof ctheir ccomments. cWe chave calso ctaken caccount cof cthe ccomments cmade cby clecturers cwho cused
cthe cfirst cnine ceditions cof cthe cbook cand cof cspecially ccommissioned creviews.
The cbook caims cto cencourage can cactive capproach cto clearning cby cproviding cactivities cand cself-
assessment cquestions cat cappropriate cpoints. cThis capproach cis cdesigned cto cstimulate cthought
cconcerning cparticular cissues cand cto cgive cthe creaders cthe copportunity cto ctest ctheir cunderstanding cof
cthe cprinciples ccovered.
The cbook cis csupplemented cby ca cpassword-controlled clecturers’ cwebsite cand ca cstudent cwebsite
cavailable cto call creaders.
The cstructure cof cthe cbook callows cthe ctutor cto cdeliver cthe csubject cin ca cnumber cof cways. cIt ccan cbe
cused cas crecommended creading cfor ca ctraditional ccourse cbased con clectures cand ctutorials. cThere care
ccritical creview cquestions cand cexercises cat cthe cend cof ceach cchapter cthat ccan cbe cused cas cthe cbasis
cfor ctutorials. c It ccould calso cprovide cthe cbasis cfor ca cdistance clearning capproach cfor cpart-time cor
coff-campus cstudents. cFor cthese cstudents, cthe cinteractive cnature cof cthe cbook cmay cbe cextremely
cuseful cwhere caccess cto ca ctutor cis crestricted. cThe cbook ccan calso cbe cused cas cthe cbasis cfor can copen
clearning capproach cfor cfull-time ccampus-based cstudents. cWe chave csuccessfully cused cit cin cthis
cway cat cthe cUniversity cof cPlymouth cBusiness cSchool. cAccounting c‘surgeries’ chave calso cbeen
cprovided cto cgive cstudents cthe copportunity cfor cone-to-one chelp cwith cany cproblems cthey cface.
The cbook cis cappropriate cfor cmodules cthat care cdesigned cto cbe ccovered cin c100 cto c150 chours cof
cstudy. cFor cfull-time cstudents, cthis cwill coften cbe ccovered cin cone cacademic cyear.
PowerPoint cslides
The cdiagrams cin cthe cbook, calong cwith cother cdiagrams cand cmaterials, care cavailable cas cPowerPoint
cslides cto chelp cin cdelivering clectures cand ctutorials cand cthese ccan cbe cdownloaded cfrom cthe
clecturers’ cwebsite.
Practice/assessment cmaterial
The cactivities, cwhose csolutions cimmediately cfollow cthem, cand cself-assessment cquestions, cwhose
csolutions c are c at c the c end c of c the c book, c form c an c integral c part c of c it. c In c addition, c there c are
, c various c other
c c c
c Accounting for Decision Makers:
c c c c
11th Edition By Peter Atrill, Eddie
c c c c c
c McLaney All Chapters 1 - 12
c c c c c c
,TABLE OF CONTENTS
c c
1. Introduction cto cmanagement caccounting
2. Relevant ccosts cand cbenefits cfor cdecision cmaking
3. Cost–volume–profit canalysis
4. Full ccosting
5. Costing cand ccost cmanagement cin ca ccompetitive cenvironment
6. Budgeting
7. Accounting cfor ccontrol
8. Making ccapital cinvestment cdecisions
9. Managing crisk
10.Strategic cmanagement caccounting: cperformance cevaluation cand
pricing cin ca ccompetitive cenvironment
c
11.Measuring cdivisional cperformance
12.Managing cworking ccapital
, SECTION c A
Authors’ note to tutors
c c c
Using cthe cbook
The cbook cis cdesigned cto cprovide creaders cwith ca csound cintroduction cto cmanagement caccounting.
cIt cassumes cno cprevious cknowledge cof cthe csubject cand crecognises cthat cstudents cusing cit cmay
ccome cfrom ca cwide cvariety cof cbackgrounds. cThe cbook, ctherefore, ctries cto cavoid ctechnical cjargon
cand cdoes cnot cassume ca chigh clevel cof cnumerical cability cfrom cstudents. cIt chas cbeen cclass ctested
cby cstudents con cvarious ccourses cand cwe chave cmodified cand crefined cthe cmaterial cto ctake caccount
cof ctheir ccomments. cWe chave calso ctaken caccount cof cthe ccomments cmade cby clecturers cwho cused
cthe cfirst cnine ceditions cof cthe cbook cand cof cspecially ccommissioned creviews.
The cbook caims cto cencourage can cactive capproach cto clearning cby cproviding cactivities cand cself-
assessment cquestions cat cappropriate cpoints. cThis capproach cis cdesigned cto cstimulate cthought
cconcerning cparticular cissues cand cto cgive cthe creaders cthe copportunity cto ctest ctheir cunderstanding cof
cthe cprinciples ccovered.
The cbook cis csupplemented cby ca cpassword-controlled clecturers’ cwebsite cand ca cstudent cwebsite
cavailable cto call creaders.
The cstructure cof cthe cbook callows cthe ctutor cto cdeliver cthe csubject cin ca cnumber cof cways. cIt ccan cbe
cused cas crecommended creading cfor ca ctraditional ccourse cbased con clectures cand ctutorials. cThere care
ccritical creview cquestions cand cexercises cat cthe cend cof ceach cchapter cthat ccan cbe cused cas cthe cbasis
cfor ctutorials. c It ccould calso cprovide cthe cbasis cfor ca cdistance clearning capproach cfor cpart-time cor
coff-campus cstudents. cFor cthese cstudents, cthe cinteractive cnature cof cthe cbook cmay cbe cextremely
cuseful cwhere caccess cto ca ctutor cis crestricted. cThe cbook ccan calso cbe cused cas cthe cbasis cfor can copen
clearning capproach cfor cfull-time ccampus-based cstudents. cWe chave csuccessfully cused cit cin cthis
cway cat cthe cUniversity cof cPlymouth cBusiness cSchool. cAccounting c‘surgeries’ chave calso cbeen
cprovided cto cgive cstudents cthe copportunity cfor cone-to-one chelp cwith cany cproblems cthey cface.
The cbook cis cappropriate cfor cmodules cthat care cdesigned cto cbe ccovered cin c100 cto c150 chours cof
cstudy. cFor cfull-time cstudents, cthis cwill coften cbe ccovered cin cone cacademic cyear.
PowerPoint cslides
The cdiagrams cin cthe cbook, calong cwith cother cdiagrams cand cmaterials, care cavailable cas cPowerPoint
cslides cto chelp cin cdelivering clectures cand ctutorials cand cthese ccan cbe cdownloaded cfrom cthe
clecturers’ cwebsite.
Practice/assessment cmaterial
The cactivities, cwhose csolutions cimmediately cfollow cthem, cand cself-assessment cquestions, cwhose
csolutions c are c at c the c end c of c the c book, c form c an c integral c part c of c it. c In c addition, c there c are
, c various c other
