Management Accounting with Connect Plus Card

Will Seal is Professor of Management Accounting and Director of the Postgraduate Research Training Programme at Loughborough University Business School, UK.

Part I: An introduction to management and cost accounting: cost terms, systems design and cost behaviour
1 Management accounting and the business environment
2 An introduction to cost terms, concepts and classifications
3 Job-order and service department costing
4 Process costing
5 Cost behaviour: analysis and use


Part II: Information for decision-making


6 Profit reporting under variable costing and absorption costing
7 Cost–volume–profit relationships
8 Activity-based costing
9 Relevant costs for decision making
10 Capital investment decisions

Part III: Planning and control


11 Profit planning and the role of budgeting
12 Standard costs and variance analysis
13 Flexible budgets and performance reporting
14 Segment reporting and decentralization
15 Pricing and intra-company transfers


Part IV: Value metrics and performance management in a strategic context


16 Value-based management and strategic management accounting
17 Performance management, management control and corporate governance
18 Business process management: towards the lean operation
19 Strategic perspectives on cost management