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