(BQ) Part 1 book "Management accounting" has contents: How to use this book, thinking like a management accountant, determining cost, costing systems, standard costing, divisional performance, special topics,.and other contents. | Management Accounting This page intentionally left blank 2/17/2006 5:45 PM Page iii SAGE COURSE COMPANIONS K N O W L E D G E A N D S K I L L S for S U C C E S S Management Accounting Alicia Gazely and Michael Lambert SAGE Publications London ● Thousand Oaks ● New Delhi 2/17/2006 5:45 PM Page iv © Alicia Gazely and Michael Lambert 2006 First published 2006 Apart from any fair dealing for the purposes of research or private study, or criticism or review, as permitted under the Copyright, Designs and Patents Act, 1988, this publication may be reproduced, stored or transmitted in any form, or by any means, only with the prior permission in writing of the publishers, or in the case of reprographic reproduction, in accordance with the terms of licences issued by the Copyright Licensing Agency. Enquiries concerning reproduction outside those terms should be sent to the publishers. SAGE Publications Ltd 1 Oliver’s Yard 55 City Road London EC1Y 1SP SAGE Publications Inc. 2455 Teller Road Thousand Oaks, California 91320 SAGE Publications India Pvt Ltd B-42, Panchsheel Enclave Post Box 4109 New Delhi 110 017 British Library Cataloguing in Publication data A catalogue record for this book is available from the British Library ISBN-10 1-4129-1884-7 ISBN-10 1-4129-1885-5 ISBN-13 978-1-4129-1884-8 ISBN-13 978-1-4129-1885-5 (pbk) Library of Congress Control Number: 2005934168 Typeset by C&M Digitals (P) Ltd., Chennai, India Printed in Great Britain by The Cromwell Press Ltd, Trowbridge, Wiltshire Printed on paper from sustainable .