MENT 6 A CCOUNTING 6 FOR 6D ECISION 6
M AKERS :6
11 TH 6E DI TION 6B Y 6P ETER 6A TRILL ,6E DDI
, E 6 M C L A N E Y 6A L L 6C H A P T E R S 616-6126
TABLE6OF6CONTENTS
1. Introduction6to6management6accounting
2. Relevant6costs6and6benefits6for6decision6making
3. Cost–volume–profit6analysis
4. Full6costing
5. Costing6and6cost6management6in6a6competitive6environment
6. Budgeting
7. Accounting6for6control
8. Making6capital6investment6decisions
9. Managing6risk
10.Strategic6management6accounting:6performance6evaluation6and6
pricing6in6a6competitive6environment
11.Measuring6divisional6performance
12.Managing6working6capital
, SECTION6 A
Authors’6note6to6tutors
Using6the6book
The6book6is6designed6to6provide6readers6with6a6sound6introduction6to6management6accounti
ng.6It6assumes6no6previous6knowledge6of6the6subject6and6recognises6that6students6using6it6
may6come6from6a6wide6variety6of6backgrounds.6The6book,6therefore,6tries6to6avoid6technical
6jargon6and6does6not6assume6a6high6level6of6numerical6ability6from6students.6It6has6been6cl
ass6tested6by6students6on6various6courses6and6we6have6modified6and6refined6the6material6to
6take6account6of6their6comments.6We6have6also6taken6account6of6the6comments6made6by6le
cturers6who6used6the6first6nine6editions6of6the6book6and6of6specially6commissioned6reviews.
The6book6aims6to6encourage6an6active6approach6to6learning6by6providing6activities6and6self-
assessment6questions6at6appropriate6points.6This6approach6is6designed6to6stimulate6thought6co
ncerning6particular6issues6and6to6give6the6readers6the6opportunity6to6test6their6understanding6
of6the6principles6covered.
The6book6is6supplemented6by6a6password-
controlled6lecturers’6website6and6a6student6website6available6to6all6readers.
The6structure6of6the6book6allows6the6tutor6to6deliver6the6subject6in6a6number6of6ways.6It6c
an6be6used6as6recommended6reading6for6a6traditional6course6based6on6lectures6and6tutorials.
6There6are6critical6review6questions6and6exercises6at6the6end6of6each6chapter6that6can6be6us
ed6as6the6basis6for6tutorials.6 It6could6also6provide6the6basis6for6a6distance6learning6approac
h6for6part-time6or6off-
campus6students.6For6these6students,6the6interactive6nature6of6the6book6may6be6extremely6us
eful6where6access6to6a6tutor6is6restricted.6The6book6can6also6be6used6as6the6basis6for6an6o
pen6learning6approach6for6full-time6campus-
based6students.6We6have6successfully6used6it6in6this6way6at6the6University6of6Plymouth6Bus
iness6School.6Accounting6‘surgeries’6have6also6been6provided6to6give6students6the6opportunit
y6for6one-to-one6help6with6any6problems6they6face.
The6book6is6appropriate6for6modules6that6are6designed6to6be6covered6in61006to61506hours6
of6study.6For6full-time6students,6this6will6often6be6covered6in6one6academic6year.
PowerPoint6slides
The6diagrams6in6the6book,6along6with6other6diagrams6and6materials,6are6available6as6Power
Point6slides6to6help6in6delivering6lectures6and6tutorials6and6these6can6be6downloaded6from6t
he6lecturers’6website.
Practice/assessment6material
, The6activities,6whose6solutions6immediately6follow6them,6and6self-
assessment6questions,6whose6solutions6are6at6the6end6of6the6book,6form6an6integral6part6o
f6it.6In6addition,6there6are6various6other