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Advanced Management Accounting

Maurice L. Jr. Hirsch

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ISBN 10: 1861526768 / ISBN 13: 9781861526762
Published by Cengage Learning 2010-03-10, 2010
New Condition: New Soft cover
From Chiron Media (Wallingford, United Kingdom)

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Bibliographic Details

Title: Advanced Management Accounting

Publisher: Cengage Learning 2010-03-10

Publication Date: 2010

Binding: Paperback

Book Condition: New

About this title


Rapidly changing conditions in the internal and external environments that an organisation faces mean that managers require information that is not only timely but which allows them to be flexible too. The accumulation, analysis and use of that information is vital to the decision making process. Advanced Management Accounting follows the twin themes that managers must have relevant information within a framework of strategic management and that managers must consider the dynamic business environment in which they work. Advanced Management Accounting will inspire the reader to ask questions about all aspects of management accounting and will help management accountants to meet the challenge of current information needs. The second edition contains considerable and updated coverage of quantitative and qualitative techniques, specifically performance evaluation and measurement, capital asset acquisition, the behavioural effects of information and activity-based costs and management. Designed in an open and flexible style, Advanced Management Accounting can be customised to cater for any order of coverage through the combination of several chapters. Being an advanced text, some background knowledge is assumed, making it ideal for senior level undergraduates and postgraduate programmes.


PART 1: INFORMATION AND MANAGEMENT ACCOUNTING 1. Information and Human Behaviour 2. Issues Confronting Management Accounting - Part I 3. Issues Confronting Management Accounting - Part II PART 2: TACTICAL FORECASTING AND DECISION MAKING 4. Estimating Cost Behaviour: Linear Regression 5. Curvilinear Relationships: The Learning Effect 6. Short Term Planning with Constraints on Resources 7. Extensions of Cost-Volume-Profit Analysis PART 3: INFORMATION FOR PRODUCTION AND CONTROL 8. Information: Cost Versus Benefit 9. Variances - An Expanded Treatment 10. Variance Investigation 11. Allocation Issues PART 4: INFORMATION FOR PLANNING AND EVALUATION 12. Strategic Management 13. Capital Budgeting: Some Complex Concerns 14. Segment and Managerial Performance Evaluation 15. Transfer Pricing Appendix A. Tables Appendix B. Selected References Index

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