Solution Manual for
ii ii
ii Management Accounting for ii ii
ii Decision Makers: ii ii
11th Edition By Peter Atrill, Eddie
ii ii ii ii ii
, ii McLaney All Chapters 1 - 12 ii ii ii ii ii ii
TABLE OF CONTENTS ii ii
1. Introduction to management accounting ii ii ii
2. Relevant costs and benefits for decision making
ii ii ii ii ii ii
3. Cost–volume–profit analysis ii
4. Full costing
ii
5. Costing and cost management in a competitive environment
ii ii ii ii ii ii ii
6. Budgeting
7. Accounting for control ii ii
8. Making capital investment decisions
ii ii ii
9. Managing risk ii
10.Strategic management accounting: performance evaluation and
ii ii ii ii ii
ii pricing in a competitive environment
ii ii ii ii
11.Measuring divisional performance ii ii
12.Managing working capital ii ii
, SECTION i i A
Authors’ note to tutors
ii ii ii
Using the book
ii ii
The iibook iiis iidesigned iito iiprovide iireaders iiwith iia iisound iiintroduction iito iimanagement
iiaccounting. iiIt iiassumes iino iiprevious iiknowledge iiof iithe iisubject iiand iirecognises iithat iistudents
iiusing iiit iimay iicome iifrom iia iiwide iivariety iiof iibackgrounds. iiThe iibook, iitherefore, iitries iito iiavoid
iitechnical iijargon iiand iidoes iinot iiassume iia iihigh iilevel iiof iinumerical iiability iifrom iistudents. iiIt iihas
iibeen iiclass iitested iiby iistudents iion iivarious iicourses iiand iiwe iihave iimodified iiand iirefined iithe
iimaterial iito iitake iiaccount iiof iitheir iicomments. iiWe iihave iialso iitaken iiaccount iiof iithe iicomments
iimade iiby iilecturers iiwho iiused iithe iifirst iinine iieditions iiof iithe iibook iiand iiof iispecially
iicommissioned iireviews.
The iibook iiaims iito iiencourage iian iiactive iiapproach iito iilearning iiby iiproviding iiactivities iiand iiself-
assessment iiquestions iiat iiappropriate iipoints. iiThis iiapproach iiis iidesigned iito iistimulate iithought
iiconcerning iiparticular iiissues iiand iito iigive iithe iireaders iithe iiopportunity iito iitest iitheir iiunderstanding
iiof iithe iiprinciples iicovered.
The iibook iiis iisupplemented iiby iia iipassword-controlled iilecturers’ iiwebsite iiand iia iistudent iiwebsite
iiavailable iito iiall iireaders.
The iistructure iiof iithe iibook iiallows iithe iitutor iito iideliver iithe iisubject iiin iia iinumber iiof iiways. iiIt
iican iibe iiused iias iirecommended iireading iifor iia iitraditional iicourse iibased iion iilectures iiand
iitutorials. iiThere iiare iicritical iireview iiquestions iiand iiexercises iiat iithe iiend iiof iieach iichapter iithat
iican iibe iiused iias iithe iibasis iifor iitutorials. i i It iicould iialso iiprovide iithe iibasis iifor iia iidistance
iilearning iiapproach iifor iipart-time iior iioff-campus iistudents. iiFor iithese iistudents, iithe iiinteractive
iinature iiof iithe iibook iimay iibe iiextremely iiuseful iiwhere iiaccess iito iia iitutor iiis iirestricted. iiThe iibook
iican iialso iibe iiused iias iithe iibasis iifor iian iiopen iilearning iiapproach iifor iifull-time iicampus-based
iistudents. iiWe iihave iisuccessfully iiused iiit iiin iithis iiway iiat iithe iiUniversity iiof iiPlymouth iiBusiness
iiSchool. iiAccounting ii‘surgeries’ iihave iialso iibeen iiprovided iito iigive iistudents iithe iiopportunity iifor
iione-to-one iihelp iiwith iiany iiproblems iithey iiface.
The iibook iiis iiappropriate iifor iimodules iithat iiare iidesigned iito iibe iicovered iiin ii100 iito ii150 iihours
iiof iistudy. iiFor iifull-time iistudents, iithis iiwill iioften iibe iicovered iiin iione iiacademic iiyear.
PowerPoint slides ii
The iidiagrams iiin iithe iibook, iialong iiwith iiother iidiagrams iiand iimaterials, iiare iiavailable iias
iiPowerPoint iislides iito iihelp iiin iidelivering iilectures iiand iitutorials iiand iithese iican iibe iidownloaded
iifrom iithe iilecturers’ iiwebsite.
Practice/assessment material ii
, The iiactivities, iiwhose iisolutions iiimmediately iifollow iithem, iiand iiself-assessment iiquestions,
iiwhose iisolutions ii are i i at i i the ii end i i of ii the i i book, i i form i i an i i integral i i part ii of ii it. i i In i i addition,
i i there i i are i i various i i other
ii ii
ii Management Accounting for ii ii
ii Decision Makers: ii ii
11th Edition By Peter Atrill, Eddie
ii ii ii ii ii
, ii McLaney All Chapters 1 - 12 ii ii ii ii ii ii
TABLE OF CONTENTS ii ii
1. Introduction to management accounting ii ii ii
2. Relevant costs and benefits for decision making
ii ii ii ii ii ii
3. Cost–volume–profit analysis ii
4. Full costing
ii
5. Costing and cost management in a competitive environment
ii ii ii ii ii ii ii
6. Budgeting
7. Accounting for control ii ii
8. Making capital investment decisions
ii ii ii
9. Managing risk ii
10.Strategic management accounting: performance evaluation and
ii ii ii ii ii
ii pricing in a competitive environment
ii ii ii ii
11.Measuring divisional performance ii ii
12.Managing working capital ii ii
, SECTION i i A
Authors’ note to tutors
ii ii ii
Using the book
ii ii
The iibook iiis iidesigned iito iiprovide iireaders iiwith iia iisound iiintroduction iito iimanagement
iiaccounting. iiIt iiassumes iino iiprevious iiknowledge iiof iithe iisubject iiand iirecognises iithat iistudents
iiusing iiit iimay iicome iifrom iia iiwide iivariety iiof iibackgrounds. iiThe iibook, iitherefore, iitries iito iiavoid
iitechnical iijargon iiand iidoes iinot iiassume iia iihigh iilevel iiof iinumerical iiability iifrom iistudents. iiIt iihas
iibeen iiclass iitested iiby iistudents iion iivarious iicourses iiand iiwe iihave iimodified iiand iirefined iithe
iimaterial iito iitake iiaccount iiof iitheir iicomments. iiWe iihave iialso iitaken iiaccount iiof iithe iicomments
iimade iiby iilecturers iiwho iiused iithe iifirst iinine iieditions iiof iithe iibook iiand iiof iispecially
iicommissioned iireviews.
The iibook iiaims iito iiencourage iian iiactive iiapproach iito iilearning iiby iiproviding iiactivities iiand iiself-
assessment iiquestions iiat iiappropriate iipoints. iiThis iiapproach iiis iidesigned iito iistimulate iithought
iiconcerning iiparticular iiissues iiand iito iigive iithe iireaders iithe iiopportunity iito iitest iitheir iiunderstanding
iiof iithe iiprinciples iicovered.
The iibook iiis iisupplemented iiby iia iipassword-controlled iilecturers’ iiwebsite iiand iia iistudent iiwebsite
iiavailable iito iiall iireaders.
The iistructure iiof iithe iibook iiallows iithe iitutor iito iideliver iithe iisubject iiin iia iinumber iiof iiways. iiIt
iican iibe iiused iias iirecommended iireading iifor iia iitraditional iicourse iibased iion iilectures iiand
iitutorials. iiThere iiare iicritical iireview iiquestions iiand iiexercises iiat iithe iiend iiof iieach iichapter iithat
iican iibe iiused iias iithe iibasis iifor iitutorials. i i It iicould iialso iiprovide iithe iibasis iifor iia iidistance
iilearning iiapproach iifor iipart-time iior iioff-campus iistudents. iiFor iithese iistudents, iithe iiinteractive
iinature iiof iithe iibook iimay iibe iiextremely iiuseful iiwhere iiaccess iito iia iitutor iiis iirestricted. iiThe iibook
iican iialso iibe iiused iias iithe iibasis iifor iian iiopen iilearning iiapproach iifor iifull-time iicampus-based
iistudents. iiWe iihave iisuccessfully iiused iiit iiin iithis iiway iiat iithe iiUniversity iiof iiPlymouth iiBusiness
iiSchool. iiAccounting ii‘surgeries’ iihave iialso iibeen iiprovided iito iigive iistudents iithe iiopportunity iifor
iione-to-one iihelp iiwith iiany iiproblems iithey iiface.
The iibook iiis iiappropriate iifor iimodules iithat iiare iidesigned iito iibe iicovered iiin ii100 iito ii150 iihours
iiof iistudy. iiFor iifull-time iistudents, iithis iiwill iioften iibe iicovered iiin iione iiacademic iiyear.
PowerPoint slides ii
The iidiagrams iiin iithe iibook, iialong iiwith iiother iidiagrams iiand iimaterials, iiare iiavailable iias
iiPowerPoint iislides iito iihelp iiin iidelivering iilectures iiand iitutorials iiand iithese iican iibe iidownloaded
iifrom iithe iilecturers’ iiwebsite.
Practice/assessment material ii
, The iiactivities, iiwhose iisolutions iiimmediately iifollow iithem, iiand iiself-assessment iiquestions,
iiwhose iisolutions ii are i i at i i the ii end i i of ii the i i book, i i form i i an i i integral i i part ii of ii it. i i In i i addition,
i i there i i are i i various i i other
