List of Illustrations vi

Preface x

Acknowledgements xii

1 An Introduction to Management Accounting 1

2 Cost Analysis and Decision Making 21

3 Costing Products and Services 52

4 Management Accounting and the Planning Process – 1 84

5 Management Accounting and the Planning Process – 2 125

6 Management Accounting and the Control Process – 1 147

7 Management Accounting and the Control Process – 2 186

8 Operational Decision Making 219

9 Strategic Decision Making 260

10 Management Accountancy and Performance Management Systems 295

Bibliography and Recommended Further Reading 339