Management Accounting
Principles and Applicationsby Hugh Coombs
David Hobbs
Ellis Jenkins
CONTENTS
List of Illustrations vi
Preface x
Acknowledgements xii
1 An Introduction to Management Accounting 1
2 Cost Analysis and Decision Making 21
3 Costing Products and Services 52
4 Management Accounting and the Planning Process – 1 84
5 Management Accounting and the Planning Process – 2 125
6 Management Accounting and the Control Process – 1 147
7 Management Accounting and the Control Process – 2 186
8 Operational Decision Making 219
9 Strategic Decision Making 260
10 Management Accountancy and Performance Management Systems 295
Bibliography and Recommended Further Reading 339
Index 343

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