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Seal, W. B.

Management accounting / Will Seal, Ray H. Garrison, Eric W. Noreen. - 3rd ed. - London : McGraw-Hill, c 2009. - xxx, 856 p. : ill. ; 26 cm.

1st ed. 2003.

Part I. An introduction to management and cost accounting: cost terms, systems design and cost behaviour --
1. Management accounting and the business environment --
2. Cost terms, concepts and classifications --
3. Systems design: job-order costing --
4. Systems design: 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 overhead analysis --
14. Segment reporting and decentralization --
15. Pricing, target costing 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.

ISBN: 0077121643 (pbk) 9780077121648

Subjects--Topical Terms:
Managerial accounting--Problems, exercises, etc.

LC Class. No.: HF 5635 / .Se1