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