Strategic management accounting - Malcolm Smith

Undergraduate students of management accounting usually have no experience of manufacturing operations and have many misconceptions about the role of the management accountant in such an environment. This text provides real life scenarios of decision making and problem solving in large and small organizations, drawn from both manufacturing and service sectors. Management accounting is not just about costing, budgeting and variance analysis. Where there are people involved it also includes those areas of marketing, human resource management and organizational psychology which impact upon behaviour, attitudes and decision making. The book gives appropriate emphasis to these non-accounting influences. Practical case studies are presented with a true strategic dimension. The interdisciplinary approach to these scenarios and the emphasis on non-financial performance measures, to complement traditional financial measures, makes them suitable for programmes leading to professional accounting examinations. The book includes a datadisk of supporting data for use with spreadsheets and statistical software.