This book is intended primarily for undergraduate students who are pursuing a one-year or two-year management accounting course, and for students who are preparing for the cost and management accounting examinations of the professional accountancy bodies at an intermediate or advanced professional level. It should also be of use to postgraduate and higher national diploma students who are studying cost and management accounting for the first time. An introductory course in financial accounting is not a pre-requisite, although many students will have undertaken such a course.

The aim of the tenth edition of this book is to explain the principles involved in designing and evaluating management and cost accounting information systems. Management accounting systems accumulate, classify, summarize and report information that will assist employees within an organization in their decision-making, planning, control and performance measurement activities. A cost accounting system is concerned with accumulating costs for inventory valuation to meet external financial accounting and internal monthly or quarterly profit measurement requirements. As the title suggests, this book is concerned with both management and cost accounting, but with emphasis placed on the former.

这本书主要是为本科生谁正在追求一年或两年的管理会计课程，并为学生准备成本和管理会计考试的专业会计机构在中级或高级专业水平。对于第一次学习成本和管理会计的研究生和国家高级文凭学生，也应该有用。财务会计的入门课程并不是先修课程，尽管许多学生会修过这门课程。

本书第十版的目的是解释设计和评估管理和成本会计信息系统所涉及的原则。管理会计系统积累、分类、汇总和报告有助于组织内员工决策、规划、控制和绩效衡量活动的信息。成本会计系统是指为存货估价积累成本，以满足外部财务会计和内部月度或季度利润计量要求。正如书名所示，这本书涉及管理和成本会计，但重点放在前者。