The Essence of Management Accounting

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A complete, practical introduction to management and cost accounting.Introduces the theory and practice of management accounting. Presents the elements that management and cost accountants must consider, including materials and labor. Introduces the concepts of absorption costing, marginal costing and breakeven analysis. Discusses activity-based costing (ABC). Presents techniques for budgeting and budgetary control, and for appraising and comparing potential capital investments. Includes extensive worked examples and self-assessment questions.Undergraduate students in accounting and finance.