Includes index

Management acounting - information to compete; cost behaviour and profits; full cost; process analysis and activity-based costing; product costing and financial reporting; short-term decisions and pricing; applications of short-term decision models; long-term decisions - capital budgeting; the role of accounting in strategic planning and management control; budgeting for operations and cash flow; profit variance analysis and engineered cost centres; discretionary cost centres and activity-based management; performance measurement and strategic cost analysis; profit centres and transfer pricing; investment centres and compensation.

Designed for MBA managerial accounting courses, this text examines the ways in which management accounting contributes to the development and implementation of an organization's objectives and highlights how decision-making information is constructed and tested.