About the Author:Helen ThorneHELEN THORNE Helen is Professor of Management and Head of the International Graduate School of Management at the University of South Australia. Previously she has held appointments in the Graduate School of Management and the Commerce Department at the University of Adelaide. She has a BEc and DipAcc from Flinders University, and a PhD from Adelaide University. Her research focuses on contemporary approaches to management accounting, including activity-based costing and strategic performance measurement systems, and she has published in refereed journals in these areas, including Journal of Cost Management, Advances in Management Accounting and Australian Accounting Review. Before commencing her academic career, Helen worked as a management accountant with a major international company. Since then she has maintained her interests in the `real world?. She is an active member of CPA Australia and has undertaken consulting work in management accounting for a number of organisations in manufacturing and service industries. Kim Langfield-SmithKIM LANGFIELD-SMITH Kim is Professor of Management Accounting in the Department of Accounting and Finance at Monash University, Australia. Prior appointments were at La Trobe University, and the Universities of Melbourne and Tasmania. Prior to entering academic life she worked as an accountant in several commercial organisations. Kim has a BEc from the University of Sydney in accounting, a MEc from Macquarie University, a PhD from Monash University and is a fellow of CPA Australia. Kim?s research interests are in the area of management control systems. Current research topics include the adoption and implementation of innovative performance measurement systems, control implications of e-procurement systems, and behavioural aspects of management accounting systems. She has published articles in referred journals in both the accounting and management fields, including Accounting, Organisations and Society, Management Accounting Research, Human Factors, Journal of Management Studies and Australian Journal of Management. Kim sits on several editorial boards, and is an Associate Editor of Accounting and Finance. Kim was President (Australia) of the Accounting Association of Australia and New Zealand (AAANZ) from 1999 to 2001, and is currently Associate Director Victoria of Insite Connect (formerly ACMAD).Table of Content:Part 1 Introduction to Management Accounting 1.Management accounting: information for creating value and managing resources 2.Management accounting: cost terms and concepts Part 2: Costs and Costing Systems 3. Cost and costing systems 4. Product costing systems 5. Process costing and operation costing 6. Service costing 7. A closer look at overhead costs 8. Activity-based costing Part 3: Information for Managing Resources 9. Budgeting systems 10. Standard costs for control: direct material and direct labour 11. Standard costs for control: flexible budgets and manufacturing overhead 12. Financial performance reports and transfer pricing 13. Financial performance measures for investment centres and reward systems 14. Contemporary approaches to measuring and managing performance 15. Suppliers and customers 16. Managing costs and quality Part 4: Information for creating value 17. Sustainability and management accounting 18. Cost volume profit analysis 19. Information for tactical decisions 20. Pricing and product mix decisions 21. Information for capital expenditure decisions