The fifth edition of this text has been fully revised to include: new questions from professional examinations bodies including, the Institute of Chartered Accountants, the Institute of Chartered Secretaries and the Institute of Company Accounants; extended treatment of balancing scorecards; international aspects of transfer pricing, life-cycle costing and post-completion analysis; and updated professional terminology Table of Contents What is management accounting Cost accounting and cost ascertainment Cost behaviour Information and management accounting Planning - system concepts Long-term planning Budgeting Control - concepts and system principles Budgetary control Standard costing 1 Standard costing 2 Stock control Decision making - an introduction Marginal costing and C-V-P analysis Pricing decisions Linear programming Investment appraisal 1 Investment appraisal 2 Divisional performance appraisal Transfer pricing Ratio analysis AMT and management accounting Management accounting and computers.