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Solution Manual for Management Accounting for Decision Makers: 11th Edition By Peter Atrill, Eddie McLaney| All Chapters (1 - 12)| Latest Version A+

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Solution Manual for Management Accounting for Decision Makers: 11th Edition By Peter Atrill, Eddie McLaney| All Chapters (1 - 12)| Latest Version A+

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2025/2026
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Solution Manual for Management
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
ty ty




1. Introduction to management accounting ty ty ty




2. Relevant costs and benefits for decision making
ty ty ty ty ty ty




3. Cost–volume–profit analysis ty




4. Full costing
ty




5. Costing and cost management in a competitive environment
ty ty ty ty ty ty ty




6. Budgeting

7. Accounting for control ty ty




8. Making capital investment decisions
ty ty ty




9. Managing risk ty




10. Strategic management accounting: performance evaluation and
ty ty ty ty ty




ty pricing in a competitive environment
ty ty ty ty




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.
ty ty ty ty ty ty ty ty ty ty ty ty ty


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
ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty


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
ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty


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.
ty ty ty




The book is supplemented by a password-controlled lecturers’ website and a student website
ty ty ty ty ty ty ty ty ty ty ty ty


available to all readers.
ty ty ty ty




The structure of the book allows the tutor to deliver the subject in a number of ways. It can be
ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty


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
ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty


for tutorials. It could also provide the basis for a distance learning approach for part-time or
ty ty t y ty ty ty ty ty ty ty ty ty ty ty ty ty


off-campus students. For these students, the interactive nature of the book may be extremely
ty ty ty ty ty ty ty ty ty ty ty ty ty ty


useful where access to a tutor is restricted. The book can also be used as the basis for an open
ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty


learning approach for full-time campus-based students. We have successfully used it in this
ty ty ty ty ty ty ty ty ty ty ty ty ty


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.
ty ty ty ty ty ty ty ty ty ty ty ty ty ty




The book is appropriate for modules that are designed to be covered in 100 to 150 hours of
ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty


study. For full-time students, this will often be covered in one academic year.
ty ty ty ty ty ty ty ty ty ty ty ty ty




PowerPoint slides ty




The diagrams in the book, along with other diagrams and materials, are available as PowerPoint
ty ty ty ty ty ty ty ty ty ty ty ty ty ty


slides to help in delivering lectures and tutorials and these can be downloaded from the
ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty


lecturers’ website.
ty ty




Practice/assessment material ty




The activities, whose solutions immediately follow them, and self-assessment questions, whose
ty ty ty ty ty ty ty ty ty ty


solutions are at the end of the book, form an integral part of it. In addition, there are
ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty ty

, ty various other
ty
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