, 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.
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.