Solution Manual for Management Accounting for Decision Makers, 11th Edition

Solution Manual for
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b n Management Accounting for b n bn




b n Decision Makers: b n b n




11th Edition By Peter Atrill, Eddie
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, b n McLaney All Chapters 1 - 12 b n b n b n b n b n bn




TABLE OF CONTENTS
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1. Introduction to management accounting bn bn bn




2. Relevant costs and benefits for decision making
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3. Cost–volume–profit analysis bn




4. Full costing
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5. Costing and cost management in a competitive environment
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6. Budgeting

7. Accounting for control bn bn




8. Making capital investment decisions
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9. Managing risk bn




10. Strategic management accounting: performance evaluation and
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bn pricing in a competitive environment
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11. Measuring divisional performancebn bn




12. Managing working capital bn bn

, SECTION b n A


Authors’ note to tutors bn bn bn




Using the book bn bn




The book is designed to provide readers with a sound introduction to management
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accounting. It assumes no previous knowledge of the subject and recognises that students
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using it may come from a wide variety of backgrounds. The book, therefore, tries to avoid
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technical jargon and does not assume a high level of numerical ability from students. It has
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been class tested by students on various courses and we have modified and refined the
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material to take account of their comments. We have also taken account of the comments
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made by lecturers who used the first nine editions of the book and of specially
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commissioned reviews.
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The book aims to encourage an active approach to learning by providing activities and self-
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assessment questions at appropriate points. This approach is designed to stimulate thought
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concerning particular issues and to give the readers the opportunity to test their understanding
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of the principles covered.
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The book is supplemented by a password-controlled lecturers’ website and a student website
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available to all readers.
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The structure of the book allows the tutor to deliver the subject in a number of ways. It can
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be used as recommended reading for a traditional course based on lectures and tutorials.
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There are critical review questions and exercises at the end of each chapter that can be
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used as the basis for tutorials. It could also provide the basis for a distance learning
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approach for part-time or off-campus students. For these students, the interactive nature of
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the book may be extremely useful where access to a tutor is restricted. The book can also
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be used as the basis for an open learning approach for full-time campus-based students. We
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have successfully used it in this way at the University of Plymouth Business School.
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Accounting ‘surgeries’ have also been provided to give students the opportunity for one-to-
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one help with any problems they face.
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The book is appropriate for modules that are designed to be covered in 100 to 150 hours of
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study. For full-time students, this will often be covered in one academic year.
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PowerPoint slides bn




The diagrams in the book, along with other diagrams and materials, are available as
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PowerPoint slides to help in delivering lectures and tutorials and these can be downloaded
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from the lecturers’ website.
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Practice/assessment material bn

, The activities, whose solutions immediately follow them, and self-assessment questions,
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whose solutions are at the end of the book, form an integral part of it. In addition,
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there are various other
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