Managerial Accounting: Volume 2 builds on the foundational principles of managerial accounting by exploring advanced tools used to support organizational planning, control, and strategic decision-making. The text examines key topics including short-term decision-making, capital budgeting, budgeting systems, variance analysis, pricing strategies, responsibility accounting, transfer pricing, performance measurement, and management reporting. Through these concepts, students learn how managers evaluate financial information to improve operational efficiency, allocate resources effectively, and achieve organizational goals.
Designed for intermediate managerial accounting courses, this volume emphasizes practical applications and analytical problem-solving in a business environment. Real-world examples and decision-making scenarios help students understand how accounting information guides strategic planning, measures performance, and supports continuous improvement. By integrating financial analysis with management practices, the book prepares students to make informed decisions that contribute to the long-term success of both private and public organizations.
Chapter 1: Short-Term Decision-Making
Chapter 2: Capital Budgeting
Chapter 3: Budgeting
Chapter 4: Variance Analysis: Part 1
Chapter 5: Variance Analysis: Part 2
Chapter 6: Pricing Decisions
Chapter 7: Responsibility Accounting and Transfer Pricing
Chapter 8: Quality, Performance Measurement, and Compensation
Chapter 9: Management Reporting Needs And Systems
Meya
Mardini
Meya Mardini, PhD, CPA, is an Assistant Professor of Accounting and Program Coordinator at the University of Doha for Science & Technology in Qatar, where she has been teaching since August 2024. She is also a Professor of Accounting at Sheridan College in Ontario, Canada, where she served from August 2017 to April 2025.
Mardini is an accomplished academic with over 15 years of experience in accounting and finance, holding leadership roles in both theoretical and applied fields. She is recognized for her expertise in research excellence, active and applied teaching methodologies, and non-traditional instructional delivery methods. She has also worked as a Chartered Professional Accountant (CPA Canada) from 2021 to 2025.