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    <subfield code="9">Seal, Will.</subfield>
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    <subfield code="a">Management accounting /</subfield>
    <subfield code="c">Will Seal.</subfield>
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    <subfield code="a">4th ed.</subfield>
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    <subfield code="a">New York :</subfield>
    <subfield code="b">McGraw-Hill Education,</subfield>
    <subfield code="c">2012.</subfield>
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    <subfield code="a">xxvii, 854 p. :</subfield>
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    <subfield code="a">Includes index.</subfield>
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    <subfield code="a">Contents: Part 1: An introduction to management and cost accounting: cost terms, systems design and cost behaviour: Management accounting and the business environment -- An introduction to cost terms, concepts and classifications -- Job-order and service department costing -- Cost behaviour: analysis and use -- Part 2: Information for decision making: Profit reporting under variable costing and absorption costing -- Cost-volume-profit relationships -- Activity-based costing -- Relevant costs for decision making -- Capital investment decisions -- Part 3: Planning and control: Profit planning and the role of budgeting -- Standard costs -- variance analysis -- Flexible budgets and performance reporting and decentralization -- Pricing and intra-company transfers -- Part 4: Value metrics and performance management in a strategic context: Value-based management and strategic management accounting -- Performance management, management control and corporate governance -- Business process management: towards the lean operation -- Strategic perspectives on cost management.</subfield>
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