Managerial Accounting

Ray Proctor has taught Management Accounting for over 30 years. During his career he has lectured at Coventry University, Oxford Brookes University and Warwick University.

Dedication
Introduction to the book for Instructors
About the authors
Acknowledgements
Introduction to the book for students

Part 1: Foundations
1        Cost behaviour
2        The difference between profit and cash

Part 2: Financial Management
3        Ratio analysis and financial management
4        Working capital management

Part 3: Decision Making
5        variable costing and breakeven analysis
6        Short-term decisions using variable costing
7        Short-term decisions using relevant costing
8        Capital investment appraisal for long-term decisions

Part 4: Product costing and pricing
9        Product costs using absorption costing
10      Product costs using activity-based costing
11      Comparison of profits under absorption and variable costing
12      Pricing your products
13      Divisional performance and transfer pricing

Part 5: Business Performance Management
14      Budgets and their creation
15      using budgets to control operations
16      Budgets, Behaviour and Beyond Budgeting
17      Balanced Scorecards
19      Performance Management Strategies

Glossary
Answers to end-of-chapter questions
Appendix: Not-for-Profit Organisations
Index