Practical Managerial Accounting: Concepts and Tools Supporting Business Strategy
John Brooks Peacock,Christopher Akroyd
Practical Managerial Accounting: Concepts and Tools Supporting Business Strategy
John Brooks Peacock,Christopher Akroyd
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Practical Managerial Accounting: Concepts and Tools Supporting Business Strategy presents students with a new approach to managerial accounting focused on three broad areas within the discipline and profession: planning, evaluation, and decision-making. The text introduces a breadth of new tools that help to illustrate fundamental managerial accounting concepts such as cost-volume-profit, variance analysis, time-value-of money, and cost flows.
The book begins with an overview of the different ways in which accounting information is organized, providing readers with critical foundational knowledge on the ways in which financial and managerial accounting are related and why they differ. Later chapters address forecasting, cost-volume-profit analysis, product costing, and evaluation. Three chapters are dedicated to decision-making with an emphasis on making decisions on the basis of capacity, not time. The text closes with a chapter on creating value, which introduces students to DuPont analysis, the concept of Economic Value Added, value chain analysis, manufacturing cycle efficiency, and the idea of customer lifetime value.
Innovative in approach and full of detailed examples, Practical Managerial Accounting provides students with modern tools to grasp the mechanics of managerial accounting and fresh approaches to managerial accounting responsibilities. This text is written in a clear, engaging style, making it ideal for introductory managerial accounting courses at both the undergraduate and graduate level.
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