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Management Accounting : Principles and Applications

Management AccountingCoombs 3/18/2005 1:07 PM Page iCoombs 3/18/2005 1:07 PM Page iiManagement AccountingPrinciples and ApplicationsHugh CoombsDavid HobbsEllis Jenkins SAGEP ublicationsLondon Thousand Oaks New DelhiCoombs 3/18/2005 1:07 PM Page iii Hugh Coombs, David Hobbs, Ellis Jenkins, 2005 First published 2005 Apart from any fair dealing for the purposes of research or privatestudy, or criticism or review, as permitted under the Copyright,Designs and Patents Act, 1988, this publication may bereproduced, stored or transmitted in any form, or by any means,only with the prior permission in writing of the publishers, or inthe case of reprographic reproduction, in accordance with theterms of licences issued by the Copyright Licensing concerning reproduction outside those terms should besent to the Publications Ltd1 Oliver s Yard55 City RoadLondon EC1Y 1 SPSAGE Publications Teller RoadThousand Oaks, California 91320 SAGE Publications India Pvt LtdB-42, Panchsheel EnclavePost Box 4109 New Delhi 110 017 Library of Congress Control Number.

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 ...

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