This book is a reference book for all Management Accountants in both small and large organisations whether in the manufacturing or service sectors. There is extensive cross-referencing so that readers are directed to topics of related interest. There are a number of themes running throughout but perhaps the two most important are: cost commitment during the design process and external focus of management accounting."The Handbook of Management Accounting" is a reference that enables practitioners to review developments and research their relevance for use in their own organisations. The book will keep you up to date on management accounting developments and techniques and serve as a constant working reference. The book focuses on four major themes of planning, costing, decision making and control. It is packed with pragmatic contributions from a broad mix of management accounting experienced practitioners and leading academics who have an ability to communicate with practitioners. This new edition has been extensively updated through out and now covers reference material on corporate governance, ethical accounting, risk management and the new accounting standards. In addition there is a new case study on outsourcing.