Management Accounting, 7th Edition
Langfield-Smith, Smith, Thorne
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Management Accounting explains the contemporary role of management accounting in business and demonstrates how it creates and enhances value. This seventh edition continues to help students build a strong foundation in management accounting by showing how the theory translates into real-world application. Technical accuracy is once again a hallmark of this market-leading and trusted resource.
This edition has been thoroughly updated including revisions of sustainability reporting and social responsibility, and numerous case studies of real-world practices from Australia, New Zealand and beyond. Brand new and revised end-of-chapter activities provide students with the opportunity to apply what they are learning in real-world situations.
1. Management Accounting: Information for creating value and managing resources 2. Management Accounting: Cost terms and concepts 3. Cost behaviour, cost drivers and cost estimation 4. Product costing systems 5. Process costing and operation costing 6. Service costing 7. A closer look at overhead costs 8. Activity-based costing 9. Budgeting systems 10. Standard costs for control: direct material and direct labour 11. Standard costs for control: flexible budgets and manufacturing overheads 12. Financial performance reports and transfer pricing 13. Financial performance measures for investment centres, and reward systems 14. Contemporary approaches to measuring and managing performance 15. Managing suppliers and customers 16. Managing costs and quality 17. Sustainability and management accounting 18. Cost profit volume analysis 19. Information for tactical decisions 20. Pricing and product mix decisions 21. Information for capital expenditure decisions