书名：管理会计（英文版·第10版）（工商管理经典丛书·会计与财务系列）  
定价：90.0  
ISBN：9787300321714  
作者：[英]彼得·阿特里尔（Peter Atrill)埃迪·麦克雷尼（Eddie McLaney）  
版次：1  
出版时间：2023-11  

内容提要：  
内容简介  
《管理会计》（第10版）是管理会计的入门教材，也是一部管理会计的经典著作，涵盖决策的相关成本与收益、本量利分析、完全成本法、成本核算与成本管理、预算、资本投资决策、风险管理、业绩评价与定价、营运资本管理等内容。  
本书可供会计学以及商业研究、IT、旅游或工程等专业的学生课上学习或自主学习使用。  



作者简介：  
彼得·阿特里尔（Peter Atrill），学者、作家，与英国、欧洲、东南亚的世界顶级机构合作。曾任普利茅斯大学商学院工商管理系主任、会计与法律系主任。  

埃迪·麦克雷尼（Eddie McLane），学术作家，拥有多年的会计和金融教学经验。曾任普利茅斯商学院会计课程组组长、会计与金融系首席讲师。  

目录：  
第 1 章 管理会计导论  

第 2 章 决策的成本与收益  

第 3 章 本量利分析  

第 4 章 完全成本法  

第 5 章 竞争环境下的成本与成本管理  

第 6 章 预算  

第 7 章 控制会计  

第 8 章 资本投资决策  

第 9 章 管理风险  

第 10 章 战略管理会计：竞争环境下的业绩评价和定价  

第 11 章 部门业绩评价  

在线试读：  
Welcome to the tenth edition of Management Accounting for Decision Makers. This book is  
directed primarily at those following an introductory course in management accounting. Many  
readers will be studying at a university or college, perhaps majoring in accounting or in another  
area, such as business studies, IT, tourism or engineering. Other readers, however, may be  
studying independently, perhaps with no qualification in mind.  
The book is written in an ‘open learning’ style, which has been adopted because we believe that readers will find it more ‘user-friendly’ than the traditional approach. Whether they are using the book as part of a taught course, or for personal study, we feel that the open learning approach makes it easier for readers to learn.  
In writing this book, we have been mindful of the fact that most readers will not have studied management accounting before. We have tried to make the topic accessible to readers in a number of ways. This includes avoiding unnecessary jargon. Where technical terminology is  
unavoidable, we have given clear explanations. In Appendix A there In Appendix A there  
is a glossary of technical terms, which readers can use to refresh their memory if they come  
across a term whose meaning is in doubt. In the book, we also introduce topics gradually,  
explaining everything as we go. We have included frequent questions and tasks of various  
types to try to help readers to understand the subject fully, in much the same way as a good  
lecturer would do in lectures and tutorials. These questions and tasks have been framed in a  
way that is designed to encourage readers to help improve their critical thinking. Many of the  
questions and tasks require readers to think beyond the material in the text and/or to link the  
current topic with material covered earlier in the book. More detail on the nature and use of  
these questions and tasks is given in the ‘How to use this book’ section immediately following  
this preface.  

A note to students from the authors  
Management accounting is concerned with providing information to those who need to make  
financial/economic decisions about their organisation. Such decisions could involve such  
things as:  
■ assessing how much inventories (stock) a retail outlet should hold for optimal profitability;  
■ deciding whether to abandon a particular product by a manufacturing business on the basis  
of its profitability:  
■ appraising the economic desirability of investing in new equipment that would enable a  
business to provide a new service to its customers; and  
■ a government weighing the costs and benefits of building a high-speed rail link from London  
to Birmingham and the North.  
It should be clear that these types of decision have a real impact on businesses, those who  
work for them and for their customers. Getting these decisions wrong could have profound  
effects, perhaps leading to a business collapsing, throwing its employees out of work and depriving customers of a product or service that they wish to buy. In the case of the rail link,  
the impact is felt by the taxpayer who will fund the project, people who live on or near the  
proposed route and, eventually, those who will travel on the line.  
To relate the subject matter of the book to real life, each chapter includes a number of  
‘Real world’examples. These are generally short case studies that examine how a particular  
business has approached a particular management accounting issue. In some cases, they are  
presentations of research evidence as how organisations, in general, deal with such issues.  
Evidence from students who have used past editions indicates that these can help to bring  
the subject to life.  
When you have completed your studies and are working in an organisation, you will need  
to have the ability to solve problems. It is also crucial for you to be able to communicate your  
solutions to colleagues and to customers. To do this you will need to develop a capacity to  
think critically. ‘Critical thinking’ can be defined as the analysis of facts to form a judgement.  
In analysing the facts, it is important that factual evidence is used in a logical way. It is also  
important that a sceptical and questioning approach to the evidence is applied. When recruiting,  
organisations are increasingly looking for evidence that potential employees can think  
critically when seeking to solve problems.  
In writing this book, we have been aware of the need to encourage critical thinking. The  
‘Activities’ (typically short questions) that are interspersed throughout the book are designed,  
among other things, to try to develop the appropriate critical thinking skills. This is also true  
of the ‘Critical review questions’ at the end of each chapter. Similarly with many of the endof-  
chapter ‘Exercises’.  
We hope that students will find the book readable and helpful.  

A note to lecturers and tutors from the authors  
In this edition, we have taken the opportunity to improve the book. We have expanded on the changing role of management accountants to enable them to retain their place at the centre  
of the decision-making and planning process. In Chapter 1, we have included the recently  
developed statement of Global Management Accounting Principles. These principles have  
been identified (by the leading management accounting professional bodies in the UK and US)  
as those to be followed when determining the information that managers need. In Chapter 7,  
we have brought in a discussion of current thinking and practice in the area of management  
control. Throughout this new edition, we have included additional, and more up-to-date, examples of management accounting in practice. We have also added more in-chapter questions  
and diagrams.