Management Accounting for
Decision Makers: 11th Edition
By Peter Atrill, Eddie McLaney All
,B F Chapters 1 - 12 B F B F B F B F
TABLE OF CONTENTS BF BF
1. Introduction to management accounting BF BF BF
2. Relevant costs and benefits for decision making
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3. Cost–volume–profit analysis BF
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 BF BF
8. Making capital investment decisions
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9. Managing risk BF
,10.Strategic management accounting: performance evaluation and pric
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ing in a competitive environment
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11.Measuring divisional performance
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12.Managing working capital
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, SECTION A B F
Authors’ note to tutors BF BF BF
Using the book BF BF
The book is designed to provide readers with a sound introduction to management accoun
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ting. It assumes no previous knowledge of the subject and recognises that students using it
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may come from a wide variety of backgrounds. The book, therefore, tries to avoid technical j
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argon and does not assume a high level of numerical ability from students. It has been class
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tested by students on various courses and we have modified and refined the material to tak
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e account of their comments. We have also taken account of the comments made by lectur
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ers who used the 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 understandi
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ng of the principles covered.
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The book is supplemented by a password-
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controlled lecturers’ website and a student website 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 b
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e used as recommended reading for a traditional course based on lectures and tutorials. Th
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ere are critical review questions and exercises at the end of each chapter that can be used as
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F the basis for tutorials. It could also provide the basis for a distance learning approach for pa
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rt-time or off- BF BF
campus students. For these students, the interactive nature of the book may be extremely u
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seful where access to a tutor is restricted. The book can also be used as the basis for an open
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F learning approach for full-time campus- BF BF BF BF