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[null,"1.","Record Nr.",null,"UNINA9910154780203321"]
[null,null,"Autore",null,"Atrill Peter"]
[null,null,"Titolo",null,"Management accounting for decision makers / / Peter Atrill and Eddie McLaney"]
[null,null,"Pubbl/distr/stampa",null,"Harlow, England : , : Pearson, , 2015"]
[null,null,"ISBN",null,"9781292072463 (pdf)"]
[{"$nulls":4},"9781292072517 (eText)"]
[{"$nulls":4},"1292072466"]
[{"$nulls":4},"9781292072432 (paperback)"]
[{"$nulls":4},"1292072431"]
[{"$nulls":4},"1336034203"]
[null,null,"Edizione",null,"[Eight edition.]"]
[null,null,"Descrizione fisica",null,"1 online resource : illustrations"]
[null,null,"Collana",null,"Always Learning"]
[null,null,"Disciplina",null,"658.15/11"]
[null,null,"Soggetti",null,"Managerial accounting"]
[{"$nulls":4},"Decision making"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Bibliographic Level Mode of Issuance: Monograph"]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Cover -- Contents -- Preface -- How to use this book -- Acknowledgments -- 1 INTRODUCTION TO MANAGEMENT ACCOUNTING -- INTRODUCTION -- Learning outcomes -- WHAT IS THE PURPOSE OF A BUSINESS? -- HOW ARE BUSINESSES ORGANISED? -- HOW ARE BUSINESSES MANAGED? -- 1 Establish mission, vision and objectives -- 2 Undertake a position analysis -- 3 Identify and assess the strategic options -- 4 Select strategic options and formulate plans -- 5 Perform, review and control -- THE CHANGING BUSINESS LANDSCAPE -- WHAT IS THE FINANCIAL OBJECTIVE OF A BUSINESS? -- BALANCING RISK AND RETURN -- WHAT IS MANAGEMENT ACCOUNTING? -- HOW USEFUL IS MANAGEMENT ACCOUNTING INFORMATION? -- PROVIDING A SERVICE -- Further qualities -- WEIGHING UP THE COSTS AND BENEFITS -- MANAGEMENT ACCOUNTING AS AN INFORMATION SYSTEM -- IT'S JUST A PHASE -- WHAT INFORMATION DO MANAGERS NEED? -- REPORTING NON-FINANCIAL INFORMATION -- INFLUENCING MANAGERS' BEHAVIOUR -- REAPING THE BENEFITS OF INFORMATION TECHNOLOGY -- FROM BEAN COUNTER TO TEAM MEMBER -- REASONS TO BE ETHICAL -- MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING -- NOT-FOR-PROFIT ORGANISATIONS -- SUMMARY -- KEY TERMS -- "]
[{"$nulls":4},"REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 2 RELEVANT COSTS AND BENEFITS FOR DECISION MAKING -- INTRODUCTION -- Learning outcomes -- COST-BENEFIT ANALYSIS -- WHAT IS MEANT BY 'COST'? -- RELEVANT COSTS: OPPORTUNITY AND OUTLAY COSTS -- SUNK COSTS AND COMMITTED COSTS -- NON-MEASURABLE COSTS AND BENEFITS -- Self-assessment question 2.1 -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 3 COST-VOLUME-PROFIT ANALYSIS -- INTRODUCTION -- Learning outcomes -- COST BEHAVIOUR -- FIXED COST -- VARIABLE COST -- SEMI-FIXED (SEMI-VARIABLE) COST -- Analysing semi-fixed (semi-variable) costs -- FINDING THE BREAK-EVEN POINT -- CONTRIBUTION -- Contribution margin ratio."]
[{"$nulls":4},"MARGIN OF SAFETY -- ACHIEVING A TARGET PROFIT -- OPERATING GEARING AND ITS EFFECT ON PROFIT -- PROFIT-VOLUME CHARTS -- THE ECONOMIST'S VIEW OF THE BREAK-EVEN CHART -- FAILING TO BREAK EVEN -- WEAKNESSES OF BREAK-EVEN ANALYSIS -- USING CONTRIBUTION TO MAKE DECISIONS: MARGINAL ANALYSIS -- Pricing/assessing opportunities to enter contracts -- The most efficient use of scarce resources -- Make-or-buy decisions -- Closing or continuation decisions -- Self-assessment question 3.1 -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 4 FULL COSTING -- INTRODUCTION -- Learning outcomes -- WHAT IS FULL COSTING? -- WHY DO MANAGERS WANT TO KNOW THE FULL COST? -- SINGLE-PRODUCT BUSINESSES -- Process-costing problems -- MULTI-PRODUCT BUSINESSES -- Direct and indirect cost -- Job costing -- Full (absorption) costing and the behaviour of cost -- The problem of indirect cost -- OVERHEADS AS SERVICE RENDERERS -- Job costing: a worked example -- Selecting a basis for charging overheads -- Segmenting the overheads -- Dealing with overheads on a cost centre basis -- Batch costing -- Non-manufacturing overheads -- Full (absorption) costing and estimation errors -- Full (absorption) costing and relevant costs -- FULL (ABSORPTION) COSTING VERSUS VARIABLE COSTING -- Which method is better? -- Self-assessment question 4.1 -- SUMMARY -- KEY TERMS -- REFERENCE -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 5 COSTING AND COST MANAGEMENT IN A COMPETITIVE ENVIRONMENT -- INTRODUCTION -- Learning outcomes -- COST DETERMINATION IN THE CHANGED BUSINESS ENVIRONMENT -- Costing and pricing: the traditional way -- Costing and pricing: the new environment -- COST MANAGEMENT SYSTEMS -- The problem of overheads -- Taking a closer look -- ACTIVITY-BASED COSTING -- Attributing overheads -- Benefits of ABC -- ABC versus the traditional approach."]
[{"$nulls":4},"ABC and service industries -- Criticisms of ABC -- ABC in practice -- MANAGING COSTS OVER THE PRODUCT LIFE CYCLE -- Total life-cycle costing -- Target costing -- Kaizen costing -- OTHER APPROACHES TO MANAGING COSTS IN THE MODERN ENVIRONMENT -- Value chain analysis -- Benchmarking -- Total quality management -- Managing quality costs -- An alternative view -- Self-assessment question 5.1 -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 6 BUDGETING -- INTRODUCTION -- Learning outcomes -- HOW BUDGETS LINK WITH STRATEGIC PLANS AND OBJECTIVES -- Exercising control -- TIME HORIZON OF PLANS AND BUDGETS -- LIMITING FACTORS -- BUDGETS AND FORECASTS -- PERIODIC AND CONTINUAL BUDGETS -- HOW BUDGETS LINK TO ONE ANOTHER -- HOW BUDGETS HELP MANAGERS -- THE BUDGET-SETTING PROCESS -- Step 1: Establish who will take responsibility -- Step 2: Communicate budget guidelines to relevant managers -- Step 3: "]
[{"$nulls":4},"Identify the key, or limiting, factor -- Step 4: Prepare the budget for the area of the limiting factor -- Step 5: Prepare draft budgets for all other areas -- Step 6: Review and co-ordinate budgets -- Step 7: Prepare the master budgets -- Step 8: Communicate the budgets to all interested parties -- Step 9: Monitor performance relative to the budget -- USING BUDGETS IN PRACTICE -- INCREMENTAL AND ZERO-BASE BUDGETING -- PREPARING BUDGETS -- The cash budget -- Preparing other budgets -- ACTIVITY-BASED BUDGETING -- NON-FINANCIAL MEASURES IN BUDGETING -- BUDGETS AND MANAGEMENT BEHAVIOUR -- WHO NEEDS BUDGETS? -- BEYOND CONVENTIONAL BUDGETING -- LONG LIVE BUDGETS! -- Self-assessment question 6.1 -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 7 ACCOUNTING FOR CONTROL -- INTRODUCTION -- Learning outcomes -- BUDGETING FOR CONTROL -- TYPES OF CONTROL -- VARIANCES FROM BUDGET."]
[{"$nulls":4},"Flexing the budget -- Sales volume variance -- Sales price variance -- Materials variances -- Labour variances -- Fixed overhead variance -- RECONCILING THE BUDGETED PROFIT WITH THE ACTUAL PROFIT -- REASONS FOR ADVERSE VARIANCES -- VARIANCE ANALYSIS IN SERVICE INDUSTRIES -- NON-OPERATING-PROFIT VARIANCES -- INVESTIGATING VARIANCES -- VARIANCE ANALYSIS IN PRACTICE -- COMPENSATING VARIANCES -- MAKING BUDGETARY CONTROL EFFECTIVE -- BEHAVIOURAL ISSUES -- The impact of management style -- Failing to meet the budget -- Budgets and innovation -- STANDARD QUANTITIES AND COSTS -- SETTING STANDARDS -- Who sets the standards? -- How is information gathered? -- What kind of standards should be used? -- THE LEARNING-CURVE EFFECT -- OTHER USES FOR STANDARD COSTING -- SOME PROBLEMS . . . -- THE NEW BUSINESS ENVIRONMENT -- Self-assessment question 7.1 -- SUMMARY -- KEY TERMS -- REFERENCE -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 8 MAKING CAPITAL INVESTMENT DECISIONS -- INTRODUCTION -- Learning outcomes -- THE NATURE OF INVESTMENT DECISIONS -- INVESTMENT APPRAISAL METHODS -- ACCOUNTING RATE OF RETURN (ARR) -- ARR and ROCE -- Problems with ARR -- PAYBACK PERIOD (PP) -- Problems with PP -- NET PRESENT VALUE (NPV) -- Interest lost -- Risk -- Inflation -- What will logical investors do? -- Using present value tables -- The discount rate and the cost of capital -- WHY NPV IS BETTER -- NPV's wider application -- INTERNAL RATE OF RETURN (IRR) -- Problems with IRR -- SOME PRACTICAL POINTS -- INVESTMENT APPRAISAL IN PRACTICE -- INVESTMENT APPRAISAL AND STRATEGIC PLANNING -- DEALING WITH RISK -- Assessing the level of risk -- Reacting to the level of risk -- MANAGING INVESTMENT PROJECTS -- Stage 1: Determine investment funds available -- Stage 2: Identify profitable project opportunities -- Stage 3: Evaluate the proposed project -- Stage 4: Approve the project."]
[{"$nulls":4},"Stage 5: Monitor and control the project -- Self-assessment question 8.1 -- SUMMARY -- KEY TERMS -- REFERENCE -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 9 PERFORMANCE EVALUATION AND PRICING IN A COMPETITIVE ENVIRONMENT -- INTRODUCTION -- Learning outcomes -- WHAT IS STRATEGIC MANAGEMENT ACCOUNTING? -- FACING OUTWARDS -- Competitor analysis -- Customer profitability analysis -- COMPETITIVE ADVANTAGE THROUGH COST LEADERSHIP -- NON-FINANCIAL MEASURES OF PERFORMANCE -- The balanced scorecard -- Scorecard problems -- MEASURING SHAREHOLDER VALUE -- The quest for shareholder value -- How can shareholder value be created? -- The need for new measures -- Economic value added (EVA ® ) -- JUST ANOTHER FAD? -- PRICING -- Economic theory -- Some practical considerations -- Full-cost (cost-"]
[{"$nulls":4},"plus) pricing -- Pricing on the basis of marginal cost -- Target pricing -- Pricing strategies -- Self-assessment question 9.1 -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 10 MEASURING DIVISIONAL PERFORMANCE -- INTRODUCTION -- Learning outcomes -- DIVISIONALISATION -- Why do businesses divisionalise? -- Types of responsibility centres -- Divisional structures -- Is divisionalisation a good idea? -- MEASURING DIVISIONAL PROFIT -- Contribution -- Controllable profit -- Divisional profit before common expenses -- Divisional profit for the period -- DIVISIONAL PERFORMANCE MEASURES -- Return on investment (ROI) -- Residual income (RI) -- Looking to the longer term -- Comparing performance -- EVA ® REVISITED -- TRANSFER PRICING -- The objectives of transfer pricing -- Transfer pricing and tax mitigation -- Transfer pricing policies -- Market prices -- Variable cost -- Full cost -- Negotiated prices -- Divisions with mixed sales -- Differential transfer prices -- Transfer pricing and service industries."]
[{"$nulls":4},"NON-FINANCIAL MEASURES OF PERFORMANCE."]
[null,null,null,"Sommario/riassunto","It has never been more important for businesses to operate within a framework of strategic planning and decision making. This popular text teaches you how to make the best choices in managerial and other business roles.      Please note that the product you are purchasing does not include MyAccountingLab.      MyAccountingLab     Join over 11 million students benefiting from Pearson MyLabs.  This title can be supported by MyAccountingLab, an online homework and tutorial system designed to test and build your understanding. Would you like to use the power of MyAccountingLab to accelerate your learning?  You need both an access card and a course ID to access MyAccountingLab.     These are the steps you need to take:  1.  Make sure that your lecturer is already using the system   Ask your lecturer before purchasing a MyLab product as you will need a course ID from them before you can gain access to the system.  2.  Check whether an access card has been included with the book at a reduced cost   If it has, it will be on the inside back cover of the book.  3. If you have a course ID but no access code, you can benefit from MyAccountingLab at a reduced price by purchasing a pack containing a copy of the book and an access code for MyAcountingLab (ISBN:9781292072531)  4.  If your lecturer is using the MyLab and you would like to purchase the product...  Go to www.myaccountinglab.com  to buy access to this interactive study programme.     For educator access, contact your Pearson representative. To find out who your Pearson representative is, visit www.pearsoned.co.uk/replocator."]