This book intends to address the challenges of students writing professional accountancy examinations of global and national bodies, tertiary institutions, and managers in understanding and applying accounting and non-accounting tools in decision-making and control. Thus, the book is targeted at four primary groups of people: managers, entrepreneurs, management consultants, and students of finance, business, and accounting.

As a result, the book covers a cross-section of topics covering traditional management accounting, strategic management, financial management, and other emerging non-financial control tools. It has been divided into sections and related chapters that have been presented in simple and clear language to ensure clarity and understanding of some topics that have been the problems of managers and students in particular.

The main aim of this approach is to provide a simple, easy-to-understand text that can help students pass their tertiary and professional examinations and enable managers and other persons to apply some managerial control tools for decision-making and the control of operations to create value more optimally. Specifically, the book discusses themes such as breakeven point and CVP analysis, inventory control, regression analysis, learning curves, linear programming, transfer pricing, investment evaluation, budgeting and standard costing, business valuation, and performance ratios.

Other topics covered include target costing, life cycle costing, performance prism, globalisation, balanced scorecards, pricing policy and optimisation, environmental accounting, Fitzgerald and Moon Building Block and other strategic management models, and working capital management, to name a few. Additionally, the utilisation of actual prior exam questions as examples guarantees that students won't encounter unusual questions throughout their exams.

For example, the book will increase students' chances of passing the undergraduate and postgraduate exams as well as the various professional performance management (management accounting) examinations of ACCA, CIMA, ICAEW, and other continental and national accounting examinations like the ICAN (Nigeria), ICAG (Ghana), and ICAI (India). The manager and the entrepreneur will find the book to be a useful companion in measuring the performance of their enterprises by enabling them to adopt a comprehensive planning and control framework that would guarantee the provision of goods and services competitively.

In contrast to other books that have been written with a high level of understanding of the subject matter, this book assumes no such knowledge by the reader. Therefore, the book has generally been presented in simple language.

As consultants are frequently required to advise their clients on optimal production, the book will be an invaluable resource. In addition to using previous exam questions as examples, the book also includes real examination past questions at the end of each chapter so that students can gauge their level of readiness and be able to earn the required mass marks in their exams.

Anyone who has this book will be able to obtain free suggested solutions to the review questions at the end of each chapter. .