Synopses & Reviews
Review
"Providing a balance between theory and practical relevance, this excellent text is ideally suited to both management accounting undergraduate courses and professional courses." Clare Guthrie, Principal Lecturer in Management Accounting, Manchester Metropolitan University, UK
Review
"The opportunity cost of not studying this superb textbook is that you will have forgone a great chance to master the relevant calculation techniques embedded in the management accounting profession." Sophie Hoozee, Assistant Professor in Management Accounting, IESEG School of Management Lille-Paris, France
Review
"This excellent text is relevant to our courses, especially as the assessment section is referenced to different levels of difficulty. The inclusion of more Real World Views will greatly benefit my students, particularly as few have work experience in the areas covered." Francois Benade, Senior Lecturer in Management Accounting, UNISA, South Africa
Table of Contents
PART ONE Introduction to Management and Cost Accounting 1 Introduction to management accounting 2 An introduction to cost terms and concepts PART TWO Cost Accumulation for Inventory Valuation and Profit Measurement 3 Cost assignment 4 Accounting entries for a job costing system 5 Process costing 6 Joint and by-product costing 7 Income effects of alternative cost accumulation systems PART THREE Information for Decision-making 8 Cost-volume-profit analysis 9 Measuring relevant costs and revenues for decision-making 10 Pricing decisions and profitability analysis 11 Activity-based costing 12 Decision-making under conditions of risk and uncertainty 13 Capital investment decisions: appraisal methods 14 Capital investment decisions: the impact of capital rationing, taxation, inflation and risk PART FOUR Information for Planning, Control and Performance Measurement 15 The budgeting process 16 Management control systems 17 Standard costing and variance analysis 1 18 Standard costing and variance analysis 2: Further aspects 19 Divisional financial performance measures 20 Transfer pricing in divisionalized companies PART FIVE Cost Management and Strategic Management Accounting 21 Cost management 22 Strategic management accounting PART SIX The Application of Quantitative Methods to Management Accounting 23 Cost estimation and cost behaviour 24 Quantitative models for the planning and control of stocks 25 The application of linear programming to management accounting