Management and Cost Accounting

Contents Guide to the case studies Preface Author's acknowledgements Part 1 Management and cost accounting fundamentals

-The manager and management accounting
-An introduction to cost terms and purposes
-Job costing
-Process costing
-Cost allocation
-Cost allocation: joint-cost situations
-Income effects of alternative stock-costing methods


Part 1 Case study problems Part 2 Accounting information for decision making

-Cost–volume–profit analysis
-Determining how costs behave
-Relevant information for decision making
-Activity-based costing
-Pricing issues and customer profitability analysis
-Capital investment decisions


Part 2 Case study problems Part 3 Planning and budgetary control systems

-Motivation, budgets and responsibility accounting
-Flexible budgets, variances and management control: I
-Flexible budgets, variances and management control: II
-Measuring yield, mix and quantity effects


Part 3 Case study problems Part 4 Management control systems and performance issues

-Control systems and transfer pricing
-Control systems and performance measurement


Part 4 Case study problems Part 5 Strategy, quality, time and emerging issues

-Strategy, the balanced scorecard and quality
-Strategy, the balanced scorecard and quality
-Emerging issues: digitalisation and sustainability


Part 5 Case study problems Appendix A: Solutions to selected exercises Glossary Subject Index Publisher's acknowledgements