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This book is the ideal reference tool for management accountants in any company regardless of size or sector. Stay up-to-date with all the latest developments in management accounting and assess their relevance for your organisation. Throughout the book, information is easily accessible, extensively cross referenced and packed with pragmatic contributions from experienced practitioners and academics selected for their ability to communicate with management accounting practitioners.
The Handbook of Management Accounting provides accessible guidance on implementing management accounting techniques and is organised around four main themes of Planning, Costing, Decision Making and Control. A number of key techniques are illustrated by helpful case studies of management accounting in practice to enable you to gain quick insights into how management accounting techniques work in action.
The book incorporates the following issues:
o Management accounting in large and small organisations o Changes in management accounting o Aspects of planning and strategy o Analysis of the environment o Budgeting and cash management o The nature of costs o Standard costing o Activity-based costing o Target costing o Decision making o Cost management o Business process reengineering o Throughput accounting o Transfer pricing o Generating shareholder value o Corporate Governance o Applications of management accounting o Performance measurement o Benchmarking o Financial and management control
Fully updated throughout, this fourth edition contains a new chapter on corporate governance, outlining various definitions and discussing major new legislation, including Sarbanes-Oxley. A new case study explores the impact of outsourcing on management accounting based on fieldwork undertaken within a large retail outlet. Throughout the text, where relevant, reference is now made to appropriate UK Financial Reporting Standards and their international equivalents.
Dr Julia A Smith FCMA is Reader in Accounting and Finance at Strathclyde Business School, University of Strathclyde, Glasgow. She is a Fellow of the Chartered Institute of Management Accountants (CIMA) and was previously Lecturer then Senior Lecturer at Cardiff University Business School. Dr Smith has been a researcher at Oxford and St Andrews Universities and has published numerous articles in a wide variety of academic journals. Dr Smith has had a number of research grants from CIMA and her current work on accounting in small firms is sponsored by the Economic and Social Research Council (ESRC).