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