A comprehensive introduction to management accounting, enabling students to develop an understanding of the importance of accounting as a management tool, for example in: * Using and interpreting accounting to allow rational decisions to be made. * Making and implementing plans based on accounting decisions. * Exercising financial control over organizations. Contents include: costs and decision making; investment appraisal; cost--volume--profit analysis, full costing; budgets and budgetary control; standard costs and variance analysis; evaluation of divisional performance.