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In an era where digital transformation is revolutionising every sector, the healthcare industry stands at a significant crossroad. With Value-Based Healthcare (VBHC) at the core of this transition, the role of accountants is evolving dramatically. This book brings these pieces together to guide accountants and interested readers through the changing landscape.The book begins by demystifying VBHC and introducing the concept of digital health. It examines how the digital transition is impacting accountants in the healthcare sector, outlining their shifting roles from traditional data processors to strategic advisors. The chapters delve into a broad range of topics including performance evaluation, operational budgeting, capital investment, and the need for adaptability in dealing with technological advancements. Alongside this, it showcases how these changes are shaping the future of accounting in healthcare and the skills necessary to navigate these novel pathways.Targeted primarily at accountants, financial professionals in healthcare and health sector leaders, this book also serves as an accessible guide for those new to the subject. The readers will gain a comprehensive understanding of the intersection of healthcare, accounting and digital technology, appreciating the value that adept accountants can bring to the VBHC journey. The book comes complete with real-world case studies, illuminating the complexities and rewards of VBHC's digital transition. Additionally, it includes supplementary materials to further enrich understanding, including a glossary of terms and online resources to explore the topics in depth.

Brewer's Introduction to Managerial Accounting has earned a reputation as the most accessible and readable book on the market. Its manageable chapters and clear presentation point students toward understanding, just as the needle of the compass provides direction to travelers. However, the book's authors also understand that everyone's destination may be different. Some students will become accountants, while others are destined for careers in management, marketing, or finance. Not only does the Brewer text teach students managerial accounting concepts concisely, but it also asks students to consider how the concepts they are learning will apply to the real-world situations they will eventually face in their careers. This combination of conceptual understanding and the ability to apply that knowledge directs students toward success, whatever their final destination may be.

Everything you need to develop your practical understanding of the key management accounting principles and techniques “Excellent, relevant, and practical management accounting edition with improved and updated real-world examples supported by self-assessment activities and review questions reflecting current changes in the management accounting field.” – Dr McFoster Tembo (FCCA), Assistant Professor in Accounting, Coventry University “Management Accounting for Decision Makers is a benchmark of clarity and practicality. It addresses key issues and has a wealth of examples to support and embed learning.” – Ian Crawford, Senior Lecturer in Accounting, University of Bath Management Accounting for Decision Makers 11th edition is the ultimate introduction to the essential management accounting methods, supporting real-life decision-making. Accessible and easy to understand, this book is the ideal core text for Management Accounting modules on Undergraduate and MBA Courses. The latest edition guides you step-by-step through making the best strategic choices in business and management roles, providing an all-important framework for effective strategic planning and decision-making. Key features of the book include: Relevant, real-life examples to help you make sense of real accounting issues, discussing companies such as Coca-Cola, Shell, BT Group, easyJet, Boohoo Group and more Many useful illustrations and activities, seamlessly woven into the text, to enable individual learning and revision or group work Expanded content on topics relevant to decision-making, including opportunity costs, contingency planning and risk heat maps, inventory control, strategic management accounting and more A new set of multiple-choice questions, added to the end of every chapter to help you revise Pair this text with MyLab® Accounting MyLab® is a teaching and learning resource that combines trusted author content with quizzes and assessments, help tools to use at point-of-need, and a flexible platform. MyLab Accounting for this book includes over 1000 auto-graded questions and 13 animated videos on key concepts. MyLab® Accounting is not included with this title. If you would like to purchase both the physical textbook and MyLab® Accounting (which also comes with the eBook), search for: 9781292461038 Management Accounting for Decision Makers 11th edition ‘MyLab via Bundle'which consists of: Print textbook eTextbook MyLab® Accounting Students, MyLab should only be purchased when required by an instructor. If MyLab is a recommended/mandatory component of the course, please check with your instructor for the correct ISBN. Instructors, contact your Pearson representative for more information

In today's dynamic business landscape, understanding the economic roles of accounting is essential: more than simply measuring change in value, accounting information plays a vital role facilitating exchanges, whether within an organization itself or in capital markets. In The Economics of Accounting, Richard M. Frankel, S.P. Kothari, and Luo Zuo take the view that earnings and other accounting outputs help firms function more efficiently by making contracts more effective, aiding decision-making, bridging information gaps, enabling price discovery, and reducing trading costs. The book provides an accessible overview and analysis of the economic role of financial accounting. Beginning by examining the attributes of accounting earnings and their relation to stock prices, the authors proceed to present a strategic analysis of accounting earnings that recognizes the significant influence they have on decisions made by users and producers. These decisions, in turn, shape the properties of accounting information and its application in valuation, contracting, and firms'investment choices. Throughout the book, the authors argue that accounting information plays a pivotal role in fostering firms'commitment to stakeholder protection, leading to increased value creation for shareholders. The authors offer expert guidance through accounting and its roles in driving efficiency and value creation, unlocking its true potential.

In today's rapidly evolving digital landscape, technology has permeated every aspect of our lives, revolutionizing the way we communicate, work, and interact with the world around us. The field of accounting is no exception to this digital transformation, as new technologies continue to reshape the roles and responsibilities of professionals in both managerial and financial accounting. Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession. Each chapter provides a deep dive into specific aspects of digital technology and its impact on managerial and financial accounting. We examine case studies, real-world examples, and empirical research to illustrate the practical implications of these technological advancements with the hope that this book inspires readers to embrace the opportunities brought about by digital technology and equips them with the knowledge and insights needed to navigate this evolving landscape.

As the #1 best-sellerin Managerial Accounting, the 18th edition of Garrison/Noreen/Brewer's ManagerialAccounting continues to innovate in the ways it sets up students for theirfuture career paths. Known for its clear and concise narrative, Garrison's 18thedition continues to be cutting edge through the incorporation of DataAnalytics Exercises, Integrated Excel, and a robust assessment package allincorporated and auto-gradable within Connect. New to this edition, follow anengaging continuing case featuring a real, mission driven company, HowdyHomemade Ice Cream. New franchise co-author, Norma Montague's contributionssharpened the diversity, inclusion, and ESG topic coverage throughout the textthrough the In Business boxes, Entrepreneur Spotlights, and language choicesfocused on eliminating generalizations and stereotypes around gender,abilities/disabilities, race/ethnicity, sexual orientation, diversity of names,and age.

Alles unter Kontrolle Controller haben oftmals das Image vom bösen Überwacher und Geizkragen. Dieses Buch zeigt, dass Controlling sehr vielseitig und für Unternehmen enorm wichtig ist ist. Anhand anschaulicher Beispiele erklären die Autoren die unterschiedlichen Formen des Controllings und dessen Aufgabenbereiche. Sie erfahren, was es mit Gewinn-und-Verlust-Rechnung, Deckungsbeitragsrechnung und Predictive Forecast auf sich hat und wozu Benchmarking, Kennzahlen und Target Costing gut sind. Ein gelungenes Buch für alle, die sich beruflich mit dem Controlling beschäftigen müssen oder einfach ihren Controller besser verstehen möchten. Sie erfahren Warum gute Planung und Kontrolle im Unternehmen so wichtig sind Welche Werkzeuge Controller einsetzen Welche Rolle Bilanzen und Berichte im Controlling spielen Wie Sie die Digitalisierung im Controlling umsetzen

Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.

Cost and Management Accounting provides a comprehensive introduction for students new to this business-relevant subject field. In this fourth edition, the authors have included new developments in this field, such as Integrated Reporting and Sustainability Reporting. Integrated Reporting (IR) and the important role this plays in business activities through integrated thinking, as well as the information that IR provides to all stakeholders on the value creation of an organisation, are prime examples of how this subject field has developed over the past decade. Both Sustainability and Integrated Reporting are incorporated into relevant chapters at an awareness level which is deemed sufficient for the market of this book. The book covers topics such as an introduction to cost and management accounting and new developments, cost classification, cost behaviour, inventory management, cost flows, pricing decisions, different types of budget and standard costing. The various costing systems are dealt with in detail. The theoretical underpinnings of the subject are carefully and clearly explained, with an abundance of examples to illustrate how management accountants apply their expertise to the problems they are required to solve in the business environment. In addition to these illustrative examples, each chapter allows students to test their understanding by working through different types of question. The authors have provided new questions in this edition. An extensive glossary gives users further support. This book is written from a South African perspective, and local legislation and practices are considered.

Management accountants should have a key role to play in developing and executing pricing strategy and policy. However, their historical focus on costing and operations means that their potential as business partners with marketing and sales professionals is easily overlooked. This book focuses on how management accountants can help key stakeholders in the formulation and execution of pricing policy and, conversely, on showing managers responsible for pricing decisions how they could be helped by management accountants. It equips management accountants with a unique overview of pricing theory, the practical, quantitative techniques they should know and the value they can bring to the pricing function. The book analyses segmentation, value to customer, price-value maps, segmental pricing, product differentiation and dynamic pricing, with traditional economic theory, showing how these ideas have implications for management accountants and the value that they can bring to the business. Differences in customer value have been integral to economic theory for decades and price discrimination, the technique of charging different prices to different customers for the same or similar goods, is well-established. This observation provides the central core of this book. The methods of price discrimination are set out in detail, showing how management accountants can bring their analytical skills to bear in helping executives and pricing professionals take advantage of differences in customer valuation to improve profits. The book provides a thorough overview of the field and offers a good introduction for researchers and students. Equally, the book shows managers, marketers and pricing professionals how management accountants can assist them in delivering better pricing practice.

- Builds Student Interest by engaging and motivating students by presenting accounting in the context of recognizable companies such as Bombas, Starbucks, Toyota, HGTV, IKEA and others including Apple; Whitecotton then integrates those companies throughout the chapter discussions.- Fosters Decision Making and Analytical Skills by showing students how managers use accounting information to make business decisions in companies they know from their everyday lives. This approach helps students develop the analytical and critical thinking skills they will need to succeed in their future careers.- Helps Students Become Better Problem Solvers by putting their skills to the test through robust end of chapter content, as well as Demonstration Cases and Skills Development Cases to practice their comprehension and understanding of the material.- Uses Technology to Enhance Student Learning through McGraw-Hill Connect, including adaptive and interactive study features such as SmartBook, Interactive Presentations, New Integrated Excel, and Guided Examples, tied directly to Managerial Accounting, will improve students'engagement in and out of class, help them maximize their study time, and make their learning experience more enjoyable.

This bestseller text offers clear, simple-to-understand and comprehensive coverage of management and cost accounting. Management and Cost Accounting, 8th edition brings together techniques, concepts and practices in a way that is readable and with language that is easy to follow. Keeping its international focus, the text includes a wealth of case studies featuring companies from around the world, and offers up-to-date coverage of the most contemporary aspects affecting management accounting today, such as a greater emphasis on sustainability, as well as AI, automation and other technologies. Packed with illustrations, examples and real-life applications, this book will help you learn about the aspects of management accounting that are essential in your study and your future performance in the workplace. Key Features Up-to-date coverage of the impact of digitalisation and application of new technologies, including blockchain systems, artificial intelligence and more. Sustainability practices are now given more space with new examples covering topics such as renewable energy and initiatives to lessen environmental impact. A wealth of resources, including professional accountancy practice exercises, and end-of-chapter questions, provide opportunities to learn and develop exam ability. A range of new real-life applications in ‘Concepts in Action'boxes show how managers use accounting techniques in the business world. Harvard Business School and other cutting-edge case studies illustrate how management accounting is deployed in different types of enterprise across the globe. Also available with MyLab Accounting MyLab® is the teaching and learning platform that combines trusted author content with digital assessments, help tools to use at point-of-need, and a flexible platform. MyLab Accounting for this book includes over 800 exercises on the topics in the book. If you would like to purchase both the physical text and MyLab® Accounting, search for: 9781292436012 Management and Cost Accounting 8th edition with MyLab Accounting Package consists of: 9781292436029 Management and Cost Accounting 8th edition 9781292435992 Management and Cost Accounting 8th edition MyLab Accounting 9781292436005 Management and Cost Accounting 8th edition eTextbook MyLab® Accounting is not included. Students, if MyLab is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN. MyLab should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.

Managerial Accounting: Tools for Business Decision Making provides students with a clear introduction to fundamental managerial accounting concepts needed for anyone pursuing a career in accounting or business. By connecting the classroom to the business world through a variety of engaging resources, homework exercises, and real company examples, the book helps students understand the application of accounting principles and techniques in practice. Designed for a one-semester, undergraduate Managerial Accounting course, this international edition helps students get the most out of their accounting course by making practice simple. This edition provides numerous discussions on how managers are increasingly relying on data analytics to solve realistic business problems. Using metric units and currencies and companies from around the globe, this edition is ideal for courses across the world.

For over thirty-five years, Colin Drury's Management and Cost Accounting has successfully blended theory and practice. Established as the leading text in the field, it helps students learn the key concepts and processes of management and cost accounting. Now in its twelfth edition, the text retains its trademark clear and accessible style, covering everything students need to know for their management accounting career and professional exams. Every chapter includes an “Employability Skills” question, review problems from accounting examination bodies and recent real-world examples of well-known international organizations such as Netflix, Amazon and Apple. This edition includes new chapters on data analytics and environmental management accounting as well as expanded coverage of strategic performance and cost management, value creation and quality management. Drawing on his extensive experience, Mike Tayles continues to comprehensively revise Colin Drury's text.

Volume 35 of Advances in Management Accounting uses a variety of methods, from experiments and case studies to surveys, to build upon existing knowledge within the management accounting discipline. Containing a diverse range of authors from Australia, Canada, New Zealand and the United States of America, this publication focuses on theoretically sound and practical research which has a cutting-edge and wide-reaching appeal to academics and practitioners. Showcasing chapters on planning and budgeting processes, costing systems, strategic management accounting practices and performance management, this edited collection will appeal to both management accounting academics and professionals. Topics analyzed include the new management accounting ecosystem, strategic planning and budgeting, complex cost accounting systems, non-monetary preferences and cost reporting, strategic management accounting practices, customer centered strategy and relative performance information in remote work arrangements. Advances in Management Accounting (AIMA) publishes thought-provoking volumes that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. The series seeks thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. AIMA seeks to publish commentaries on research methodology and new management accounting areas of interest as well as papers using research methods including survey research, field tests, case studies, experiments, meta-analyses, and modeling.

Authors Eric Noreen, Peter Brewer, and Ray Garrison have crafted a streamlined Managerial Accounting book that is perfect for non-accounting majors who intend to move into managerial positions by focusing on the fundamentals to develop the conceptual framework managers need to succeed. This is done by adhering to the three core standards:- FOCUS Noreen/Brewer/Garrison pinpoint the key managerial concepts students will need in their future careers. With no journal entries or financial accounting topics to worry about, students can focus on the fundamental principles of managerial accounting. The manager approach in Noreen allows students to develop the conceptual framework needed to succeed, with a focus on decision making and analytical skills.- RELEVANCE Building student interest with its insightful Business Focus vignettes opening each chapter, current In Business examples throughout the text, and tried-and-true end-of-chapter material, students will always see the real-world applicability of Noreen/Brewer/Garrison.- BALANCE There is more than one type of business, and so Noreen/Brewer/Garrison covers a variety of business models, including nonprofit, retail, service, wholesale, and manufacturing organizations. Service company examples are highlighted with icons in the margins of the text.

Management accounting Management accounting gaat over het verschaffen van (vooral financiële) informatie aan de leiding van organisaties. Deze informatie stelt het management in staat om verantwoorde beslissingen te nemen en het bedrijfsproces te beheersen. De ondertitel Berekenen, beslissen, beheersen refereert aan de in het boek gehanteerde driedeling: het berekenen van kostprijzen, het maken van beslissingscalculaties en het beheersen van bedrijfsprocessen. Management accounting wordt steeds in relatie tot andere vakgebieden behandeld. Niet alleen bedrijfseconomische vakgebieden zoals externe verslaggeving en financiering, maar ook algemene economie, statistiek, organisatiekunde en psychologie. Hoewel een boek over management accounting natuurlijk kwantitatief van aard is, staat de informatieve waarde die de berekende cijfers voor het management hebben, centraal. Management accounting is een studieboek op hbo/wo-niveau voor met name bedrijfseconomische opleidingen. Omdat het gebruik van boekhoudkundige technieken is vermeden, kan het boek ook ingezet worden in opleidingen waarin bedrijfseconomie geen hoofdvak is, zoals commerciële economie, bedrijfskunde en techniek. Aan het eind van ieder hoofdstuk zijn theorievragen, meerkeuzevragen en vraagstukken opgenomen, die toetsen of de student inzicht heeft in de strekking van de theorie en vaardigheid heeft in het toepassen van de verschillende accountingtechnieken.

Volume 34 of Advances in Management Accounting uses a variety of methods, from experiments to surveys, to build upon existing knowledge within the management accounting discipline. Containing a diverse range of authors from Australia, China, Germany, New Zealand, Singapore, South Africa, the United Kingdom and the United States of America, this theoretically sound and practical research has a cutting-edge, wide-reaching appeal. Showcasing chapters on performance measurement, management control, incentive compensation and budgeting, this edited collection appeals particularly to management accountants in practice, analysing topics such as the effects that narcissism, psychological pressure, honesty, fairness, service quality and corporate social responsibility have on both performance and the roles of management accountants. Advances in Management Accounting (AMA) publishes thought-provoking volumes that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. The series seeks thoughtful, well -developed articles on a variety of current topics in management accounting, broadly defined. All research methods including survey research, field tests, corporate case studies, experiments, meta-analyses, and modeling are welcome.

Discover how managerial accounting helps today's business leaders make effective business decisions with MANAGERIAL ACCOUNTING: THE CORNERSTONE OF BUSINESS DECISION MAKING, 8E. This reader-focused learning approach uses structured, updated examples and learning features, such as'Here's How It's Used'boxes, to keep managerial accounting concepts meaningful and relevant to your life and business. The latest examples and scenarios throughout this edition highlight familiar companies and emerging topics, such as data analytics, sustainability, quality cost, lean accounting, international accounting, enterprise risk management, and forensic and fraud accounting. You learn why managerial accounting is important, what it is, where managerial information comes from and how it is best used to make strong business decisions. Accompanying videos and CNOWv2 online materials help you understand and appreciate how managerial accounting is useful in both your professional and personal life.

FundamentalManagerial Accounting Concepts focuses on the development ofdecision-making skills helping students to truly understand managerialaccounting concepts and improving their ability to make sound businessdecisions. The text places a heavy emphasis on service and merchandisingcompanies. For example, the budgeting chapter uses a merchandising business,while most traditional texts use a manufacturing company. Using a servicecompany is not only more relevant, but also simplifies the learningenvironment, thereby making it easier for students to focus on budgetingconcepts rather than procedural details. The Edmonds author team alsopromotes a student's understanding of concepts by isolating and introducing theconcepts individually in decision-making contexts. This allows for students tonot only comprehend the concepts, but also to understand how business conceptsinterrelate, which is a very critical part of seeing the bigger picture inaccounting. Utilizing a heavy emphasis ondecision-making and a unique approach to how accounting concepts are introducedwill provide your students the foundational knowledge they need to succeed inthe classroom and beyond!

For courses infinancial and managerial accounting. Expanding onproven success with Horngren's accountingHorngren's Financial and Managerial Accounting, The Managerial Chapters presents the core contentof principles of accounting courses in a fresh format designed to help today'slearners succeed. As teachers first, the author team knows the importance ofdelivering a student experience free of obstacles. Their pedagogy and contentuses leading methods in teaching students critical foundational and emerging topics(e.g., data analytics and employability skills) in the field of accounting, andconcentrates on improving student results — all tested in class by the authorsthemselves. With this in mind, the 7th Edition continuesto focus on readability and student comprehension and takes this a step furtherby employing a new theme to help students see how accounting is used as a toolto help businesses make decisions. Also availablewith MyLab AccountingBy combiningtrusted author content with digital tools and a flexible platform, MyLabpersonalizes the learning experience and improves results for each student.

Este libro, Contabilidad financiera y gerencial, forma parte de tres publicaciones independientes entre sí, pero vinculadas en su temática general y metodología: Tomo I - Conceptos fundamentales, Tomo II - Aplicaciones prácticas y soluciones y Tomo III - Casos y ejercicios. La contabilidad financiera es la contabilidad legalmente obligatoria, pública, histórica, basada en principios y normas internacionales y se aplica a la empresa o grupo económico como una totalidad. El autor vincula información contable con costos, planificación y decisiones en forma simple y básica a través de ejercicios y casos resueltos y propuestos, entregando metodologías, mediante las cuales se forme una mentalidad “económica-administrativa” integrativa de estas disciplinas, para enfrentar y solucionar problemas especialmente cuantitativos.

Este libro, Contabilidad financiera y gerencial, forma parte de tres publicaciones independientes entre sí, pero vinculadas en su temática general y metodología: Tomo I - Conceptos fundamentales, Tomo II - Aplicaciones prácticas y soluciones y Tomo III - Casos y ejercicios. La contabilidad financiera es la contabilidad legalmente obligatoria, pública, histórica, basada en principios y normas internacionales y se aplica a la empresa o grupo económico como una totalidad. El autor vincula información contable con costos, planificación y decisiones en forma simple y básica a través de ejercicios y casos resueltos y propuestos, entregando metodologías, mediante las cuales se forme una mentalidad “económica-administrativa” integrativa de estas disciplinas, para enfrentar y solucionar problemas especialmente cuantitativos.

Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in medical public finance, issues attendant to advancements of healthcare services, etc.). This book is written by Japanese researchers who are active and at the forefront of management accounting research for healthcare, such as Takami Matsuo, Kazunori Ito, Yutaka Kato, and so on. This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies in healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future.

In the 21st century, management accounting gains new dimensions, expanding its research area. Additionally, management of sustainable performance is one of the phenomena faced by the current business environment, and in particular management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions must be adjusted and strongly substantiated considering the information required by internal and external stakeholders including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. Perspectives of Management Accounting for Sustainable Business Practices proposes an interdisciplinary perspective and explores various theoretical and practical approaches to management accounting and its impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage decision making. Covering topics such as corporate social responsibility, disclosure issues, and performance analysis, this premier reference source is an essential resource for business leaders and executives, accountants, financial controllers, business analysts, budgeting managers, students and faculty of higher education, librarians, researchers, and academicians.

Effective performance management is core to successful organizations. The new edition continues to look at performance management as an interdisciplinary field of study and practice and draws upon a wide set of business disciplines, including strategic management, organizational behaviour, organizational theory, and management accounting.The book provides a contemporary examination of theories, issues, and practices related to performance management with an original performance management framework, grounded in concrete organizational phenomena, therefore making it more accessible and meaningful to practitioners, scholars, and students. The updated edition also examines organizations'evolving use of digital business transformation and the effect on performance management design.With updated cases, the latest edition will help readers to gain insights into the fields of strategic management, organizational behaviour, organizational theory, and management accounting and how they contribute to the study and practice of performance management.

Now you can own all of Reginald's books in one convenient set!Lies, Damned Lies, and Cost AccountingBusiness leaders rely on accounting data such as profit and calculated costs as a guide to whether they are making money. Should they?Accounting was designed to report financial performance not model cash flow. Accruals can disconnect cash flow from the timing and extent to which it occurs. Statements of cash flow do not provide insight into what was bought and how efficiently it was used. Costs and profits are not absolute, they change based on the model you use to calculate them. To manage cash, you must manage what you buy and how effectively you use it. The largest expenditure for most companies is capacity; space, labor, materials, equipment, and technology. Unless you model and manage capacity effectively, you will not achieve the cash flow results you seek.This book introduces capacity management, describes cash flow dynamics, and offers ideas about how to manage both. After reading it, you be able to see, understand, and manage cash flow as never before.Strategic Cost TransformationYour product costs $2.86 to make. What does the number tell you about your operations, how effectively they were run, demand, or how much money you spent on capacity? Nothing. Shouldn't you know?Accounting information creates a limited picture of operations and true cash performance. Strategic Cost Transformation offers a new framework, business domain management, which creates a comprehensive picture of your organization for improved cash based decision-making.Project ProfitabilityConsultants and internal project teams often make substantial claims about the savings opportunities resulting from their projects. Most of the time, these claims do not come true. Project Profitability explains why these opportunities are not realized and offers a framework that will guarantee your teams identify projects that align with your strategy, calculate cash savings appropriately, and realize these cash savings upon implementation.Customers of consulting organizations can use this book to keep their consultants honest when savings are promised. Consulting organizations can use this book to help document the value their solutions bring, how much of that value can be realized, and what's necessary to achieve it.If you are a consultant, you do not want to risk having your customer know the content of this book and challenge the value promise!

For over forty years, Colin Drury has expertly helped learners understand and apply the key principles of management accounting. Now in its eighth edition, Management Accounting for Business continues his trademark clear and accessible style, covering everything non-specialist students need to know for success. Every chapter has been updated to include international real-world examples, an'Apply your Knowledge'exercise, illustrating financial and non-financial considerations, as well as new review problems. Introducing emerging technologies such as big data, the Internet of Things and AI, this edition has been comprehensively revised by Colin Drury's academic colleague and co-author, Mike Tayles.

This book is written for those who may be responsible for, or are generally interested in, the activities of organizations but do not have the knowledge to interpret the financial information that is available.As an owner of a business or a manager, you will deal with numbers of various types. This book is written for those who may be responsible for, or are generally interested in, the activities of organizations but do not have the knowledge to interpret the financial information that is available.The book identifies the types of organizations that generate financial information and explains how you can use it for your benefit. The early chapters focus on the information that is publicly available for large companies and demonstrate how to select and analyze the figures for decision making. The later chapters concentrate on the detailed management accounting information that is available internally for managers so that they can make decisions, investigate problems, and set performance targets. The final chapter, explores emerging and very pertinent issues such as “Can the organization obtain the basic resources to stay in business?” and “Are its activities harmful to the environment?”

Understand management accounting principles and techniques from theory to practice and develop the skills to make informed business decisions. Management Accounting for Decision Makers, 10th Edition by Peter Atrill and Eddie McLaney is a leading textbook in the field, introducing you to the essential management accounting concepts and methods from theory to practice and supporting your learning in real-life decision making. Accessible and easy to understand, this comprehensive text is ideal for students in Management Accounting modules on Undergraduate and MBA Courses. The latest edition guides you step-by-step through making the best choices in business and management roles, providing the all-important framework for effective strategic planning and decision making. The use of real numerical accounting techniques and an increased number of exercises support your understanding of the concepts introduced and encourage active learning. With a range of relevant, real-world examples, many of which are new to this edition, this market-leading text will help you link theory with practice and develop valuable skills to help you make successful decisions later in your career. Also available with MyLab® Accounting MyLab® is the teaching and learning platform that empowers you to reach every student. By combining trusted author content with digital tools and a flexible platform, MyLabAccounting personalises the learning experience and improves results for each student. If you would like to purchase both the physical text and MyLab® Accounting, search for: 1292349530 / 9781292349534 Management Accounting for Decision Makers 10th edition with MyLab Accounting Package consists of: 129234945X / 9781292349459 Management Accounting for Decision Makers 10th Edition 1292349476 / 9781292349473 Management Accounting for Decision Makers 10th Edition MyLab Accounting 1292349484 / 9781292349480 Management Accounting for Decision Makers 10th Edition Pearson eText MyLab® Accounting is not included. Students, if MyLab Accounting is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN. MyLab Accounting should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.

For courses infinancial and managerial accounting. Expanding onproven success with Horngren's accountingHorngren's Financial and Managerial Accounting, The Financial Chapters presents the core contentof principles of accounting courses in a fresh format designed to help today'slearners succeed. As teachers first, the author team knows the importance ofdelivering a student experience free of obstacles. Their pedagogy and contentuses leading methods in teaching students critical foundational and emergingtopics (e.g., data analytics and employability skills) in the field ofaccounting, and concentrates on improving student results — all tested in classby the authors themselves. With this in mind, the 7thEdition continues to focus on readability and studentcomprehension and takes this a step further by employing a new theme to helpstudents see how accounting is used as a tool to help businesses makedecisions. Also availablewith MyLab AccountingBy combiningtrusted author content with digital tools and a flexible platform, MyLabpersonalizes the learning experience and improves results for each student.

In organizations, accounting produces organizational knowledge that affects decision-making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting renders it difficult to argue that accounting information necessarily produce a better basis for decision-making than arguments which are not based on accounting. This is because, as previous research has also argued, accounting counts some things but omits many others, while managers are accountable for much more than what accounting actually counts. Using a theoretical apparatus from Deleuze and Guattarí, this book illustrates that accounting-based actions such as making management decisions, maintaining organisational responsibility and hierarchical control are manifestations of the ways in which accounting is composed. This concise introduction will be invaluable for researchers and advanced students of management accounting exploring responsibility accounting and accountability.

Managerial Accounting: Tools for Business Decision Making, 9th Edition provides students with a clear introduction to the fundamental managerial accounting concepts needed for anyone pursuing a career in accounting or business. The primary focus of Managerial Accounting is to help students understand the application of accounting principles and techniques in practice through a variety of engaging resources and homework exercises. By connecting the classroom to the business world through real company examples, an emphasis on decision making, and key data analysis skills appropriate at the introductory level, students are better prepared as future professionals in today's business world.

Financial and Managerial Accounting, 4th Edition, provides students with a clear introduction to the fundamental financial and managerial concepts needed for anyone pursuing a career in accounting or business. Through a focus on accounting transactions, real-world industry examples, and robust assessment, students develop a solid understanding of how to apply accounting principles and techniques in practice. By connecting the classroom to the business world with an emphasis on decision making and key data analysis skills appropriate at the introductory level, Financial and Managerial Accounting ensures students are more engaged and better prepared for careers as professionals in the modern business world.

Accounting for Decision Making and Control provides students and managers with an understanding appreciation of the strengths and limitations of an organizations accounting system, thereby allowing them to be more intelligent users of these systems. Zimmerman provides students with a framework for understanding accounting systems and a basis for analyzing proposed changes to these systems.Consistent with prior editions, the goal of the new 10th edition of Zimmerman strives to demonstrate to students that Managerial Accounting is an integral part of the firm's organizational architecture, not just an isolated set of computational topics.

The third edition of Cost and Management Accounting: Operations and management is a southern African text, which supports the latest curriculum offered by the major accounting professional bodies and higher education institutions. Its carefully developed pedagogical approach, offering a balance between the technical and the conceptual, combined with its focus on the requirements of professional bodies, gives students a solid exposure to the cost and management accounting profession. Retaining its student-friendly writing style and practical approach, it is the ideal text for students who are studying cost and management accounting across a variety of levels, from introductory through to advanced, undergraduate and postgraduate. It will help students understand the more complex areas of cost and management accounting and simplifies the learning process.

For forty years, Colin Drury's Management and Cost Accounting has successfully helped learners master the key concepts and processes of management and cost accounting. Now in its eleventh edition, the book retains its trademark clear and accessible style, covering everything students need to know for their accounting career and exams. Every chapter has been updated to include an “Employability Skills” question, new review problems from accounting examination bodies and recent examples of well-known international organizations such as ACCA, CIMA and ATT. The new edition also includes introductions to emerging new technologies such as big data, the Internet of Things and AI.

The emphasis of Managerial Accounting, 12th edition, is on teaching students to use accounting information to best manage an organization. Consistent with the practice Hilton pioneered in the first edition, each chapter is written around a realistic business or focus company that guides the reader through the topics of that chapter. Known for balanced examples of Service, Retail, Nonprofit and Manufacturing companies, Hilton/Platt offers a clear, engaging writing style that has been praised by instructors and students alike. The 12th edition of Managerial Accounting offers significant coverage of contemporary topics such as activity-based costing, target costing, the value chain, customer profitability analysis, and throughput costing while also including traditional topics such as job-order costing, budgeting and performance evaluation.

Builds Student Interest by engaging and motivating students by presenting accounting in the context of recognizable companies such as Starbucks, Toyota, HGTV, California Pizza Kitchen, Levi Strauss & Co., and others including Apple; Whitecotton then integrates those companies throughout the chapter discussions.Fosters Decision Making and Analytical Skills by showing students how managers use accounting information to make business decisions in companies they know from their everyday lives. This approach helps students develop the analytical and critical thinking skills they will need to succeed in their future careers.Helps Students Become Better Problem Solvers by putting their skills to the test through robust end of chapter content, as well as Demonstration Cases and Skills Development Cases to practice their comprehension and understanding of the material.Uses Technology to Enhance Student Learning through McGraw-Hill Connect, including adaptive and interactive study features such as SmartBook, Interactive Presentations, Auto-Graded Excel Simulations, and Guided Examples, tied directly to Managerial Accounting, will improve students'engagement in and out of class, help them maximize their study time, and make their learning experience more enjoyable.

Radical changes to public service delivery have swept across many regions of the world. Management accounting methods are vital to support operational and strategic decision making in public services internationally. This book provides a comprehensive and “leading-edge” guide to the topic.Written by an expert scholar with practical experience of public service delivery, the book takes account of key trends such as increased demand for public services, financial austerity, technological change and enhanced performance management.A globally relevant book, informed by cutting edge academic research and benefitting from integrated case studies, this is essential reading for both students and practitioners involved with the financial aspects of public services management.

The financial crisis of 2008 and its economic and social aftermath have highlighted the limits and risks of an increasingly global and embedded economy. Weakening society's trust in organizations and institutions, this has led to calls for new strategic paradigms that focus more on the ethical conduct of organizations. Performance measurement for sustainability and corporate social responsibility (CSR) plays a central role in these new contexts. The landscape of performance measurement and reporting is changing quickly, with calls for more integrated reporting and compulsory non-financial disclosures. Keeping up with those changes is a significant concern of managers in many organizations. Including research on the effectiveness and quality of non-financial disclosure, CSR/sustainability disclosure and Integrated Reporting, this exciting new volume looks to bridge the gaps in environmental, social and financial performance so managers can understand and successfully implement a broader, integrated view of performance measurement and reporting. Aimed at researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Management accounting gaat over het verschaffen van (vooral financiële) informatie aan de leiding van organisaties. Deze informatie stelt het management in staat om verantwoorde beslissingen te nemen en het bedrijfsproces te beheersen. De ondertitel Berekenen, beslissen, beheersen refereert aan de in het boek gehanteerde driedeling: het berekenen van kostprijzen, het maken van beslissingscalculaties en het beheersen van bedrijfsprocessen. Management accounting wordt steeds in relatie tot andere vakgebieden behandeld. Niet alleen bedrijfseconomische vakgebieden zoals externe verslaggeving en financiering, maar ook algemene economie, organisatiekunde en psychologie. Hoewel een boek over management accounting natuurlijk kwantitatief van aard is, staat de informatieve waarde die de berekende cijfers voor het management hebben, centraal. Management accounting is een studieboek op hbo/wo-niveau voor met name bedrijfseconomische opleidingen. Omdat het gebruik van boekhoudkundige technieken is vermeden, kan het boek ook ingezet worden in opleidingen waarin bedrijfseconomie geen hoofdvak is, zoals commerciële economie, bedrijfskunde en techniek. Aan het eind van een hoofdstuk zijn theorievragen, meerkeuzevragen en vraagstukken opgenomen, die toetsen of de student inzicht heeft in de strekking van de theorie en vaardigheid heeft in het toepassen van de verschillende accountingtechnieken.

For over thirty years Colin Drury has been at the forefront of helping students learn the core principles of management accounting. Management Accounting for Business covers the essential elements of management accounting, providing a comprehensive introduction for students studying the subject for the first time. The text's accessible writing style and clear focus on management accounting within a business context will enable students to develop key decision-making skills that they will require in their future careers. The seventh edition includes increased coverage of topics such as sustainable development, environmental management accounting, ethics, information technology and globalization, as well as a new chapter looking at the future challenges management accountants will face.

Modern companies are under increasing pressure to conduct their business in an environmentally responsible manner due to social and environmental problems. They must find the means to deploy their businesses in a socially- and environmentally-sustainable way without sacrificing their economic performance (e.g., profits to shareholders and owners) and wellbeing. By integrating multiple processes and methods, management accounting plays a key role in achieving a company's sustainability, notably by providing reliable, relevant, accurate, and timely information to managers. Management Accounting Standards for Sustainable Business Practices is a pivotal reference source that explores how management accounting plays a key role in establishing future business strategies and adapting to business, corporate image, and reputation, and identifies responses to the requirements of the business environment and all stakeholders in developing multilateral communication and interactive relationships. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage for decision making. Featuring research on topics such as ethical practices, creative accounting, and strategic planning, this book is ideally designed for CFOs, financial controllers, business analysts, FP&A analysts, managers, leaders, researchers, and students.

In this edition two new chapters on Capital Budgeting and Cost of Capital have been added. All these chapters have been completely revised: (i) Working Capital Management (ii) Funds Flow Statement (iii) Cash Flow Statement (iv) Ratio Analysis. Many more relevant and pertinent problems have been added to the Assignment Materials.

Step-by-step guidance on creating internal controls to manage risk Internal control is a process for assuring achievement of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations, and policies. This is a'toolkit'approach that addresses a practical need for a series of standards of internal controls that can be used to mitigate risk within any size organization. Inadequate internal controls can cause a myriad of problems that adversely affect its ability to provide reliable, timely, and useful financial and managerial data needed to support operating, budgeting, and policy decisions. Reliable data is necessary to make sound business decisions. • Toolkit approach with detailed controls and risks outlined for key business processes • Foundational for SOX 404 initiatives • Key material to improve internal control efforts • Guidance during M&A projects Poor controls over data quality can cause financial data to be unreliable, incomplete, and inaccurate—this book helps you control that quality and manage risk.

Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal's purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. As one of the premier management accounting research journals, AIMA is well-poised to meet the needs of management accounting scholars. Featured in Volume 31 are articles on: Competitor monitor and revenue management in hotels; The tie between CEO compensation and the 2008 financial crisis; The inclusion of qualitative measures in CEO incentive compensation; The association between performance-based pay and employee honesty; Managerial ability's linkage to earnings management within discontinued operations; Cash-to-cash and its association with long-term profitability in the manufacturing industry.