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