Management Accounting, 2nd Edition

  • Penulis: Leslie G. Eldenburg, Albie Brooks, Judy Oliver, Gillian Vesty, Susan Wolcott, Susan Wolcott, Susan Wolcott, Susan Wolcott,
  • E-ISBN: 9780730300106
  • Penerbit: Wiley
  • Detail Buku

IDR 378.000,-

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Management Accounting 2nd edition has been revised in response to changes in the global business environment. Unbridled access to information, intense competition and ongoing challenges in the corporate world have meant that cost accounting has become an increasingly important tool for managers and accountants alike. Most textbooks focus on content knowledge and then expect students to 'magically' demonstrate skills such as decision-making and critical thinking.

As many students fail to recognise the assumptions, limitations, behavioural implications and qualitative factors that influence managerial decision-making, this text will better prepare students for professional success by bridging the gaps between knowledge, skills and abilities.

The textbook is written in a style that is accessible to students and includes chapter scene setters, realistic illustrative examples, self-study problems and unique problem material structured to encourage students to think about accounting problems and problem-solving more complexly.



Steps for better thinking.

How to use this book.


1 The role of accounting information in management decision making.

2 Cost concepts, behaviour and estimation.

3 A costing framework and cost allocation.

4 Cost–volume–profit (CVP) analysis.

5 Job costing systems.

6 Process costing systems.

7 Absorption, variable and throughput costing.

8 Activity analysis: costing and management.

9 Relevant costs for decision making.

10 Standard costs, flexible budgets and variance analysis.

11 Operational budgets.

12 Strategy and control.

13 Planning and budgeting for strategic success.

14 Capital budgeting and strategic investment decisions.

15 The strategic management of costs and revenues.

16 Strategic management control: a lean perspective.

17 Responsibility accounting, performance evaluation and transfer pricing.

18 The balanced scorecard and strategy maps.

19 Rewards, incentives and risk management.

20 Sustainability management accounting.



Albie Brooks, BCom, DipEd, MBus, PhD, FCPA, is a senior teaching fellow in management accounting in the Department of Accounting and Business Information Systems at The University of Melbourne. His teaching is predominantly in the areas of management accounting and managerial control. His teaching experience includes both undergraduate and postgraduate levels in both domestic and international settings. His research activities relate to teaching and learning, management accounting innovation and corporate governance issues.

Judy Oliver, BBus, MBus, PhD, joined Swinburne University in 2008 as a senior lecturer in accounting. Over the last 20 years she has also taught at Victoria University and the University of Tasmania. She teaches fi rst-year accounting and management accounting at both the undergraduate and postgraduate levels.

Gillian Vesty, BBus (Accounting), MBus (Res), is a lecturer in accounting at The University of Melbourne. She teaches management accounting at both undergraduate and postgraduate levels. Having spent 20 years in the healthcare sector, Gillian’s research interests are in hospital funding models and issues associated with performance measurement and management control in the public hospital setting. Her more recent research interests are in enterprise governance and sustainability management accounting.

  •  NEW Chapter 19 Rewards, incentives and risk management - details the structure of reward systems and motivating performance with incentives
  •  NEW chapter 20 Sustainability management accounting - discusses the integrated value of sustainability to a business and how its connection to performance. The chapter includes current topics of sustainability enterprise governance and carbon accounting and management control
  •  Two Part structure, with 20 chapters, provide instructors with the opportunity to use the text across two management accounting/control subjects particularly at the undergraduate level.

  •  Focuses on a wide range of business types, including: manufacturing, retail, service, non-profit, and SMEs
  •  Illustrative examples appear all chapters to support the key concepts presented
  •  Scene setters present a range of real business scenarios that introduce the management accounting concepts in the chapter
  •  More attention on the link between strategy and control including emerging themes and frameworks 
    Discusses risk management from a control system perspective.

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