Management and Cost Accounting

Abstract

The scope of management accounting 2 Cost and revenue classification Part Two: Cost Accumulation for Stock Valuation and Profit Measurement 3 Accounting for materials and labour 4 Accounting for overhead expenditure 5 Accounting entries for a job costing system 6 Process costing 7 Joint product and by-product costing 8 Absorption costing and variable costing Part Three: Information for Decision-making 9 Cost-volume-profit analysis 10 Special studies: measuring relevant costs for decision-making 11 Activity-based costing 12 Accounting information for pricing decisions 13 Decision-making under conditions of risk and uncertainty 14 Capital investment decisions: 1 15 Capital investment decisions: 2 Part Four: Information for Planning and Control 16 The budgeting process 17 Operational control and performance measurement 18 Standard costing and variance analysis: 1 19 Standard costing: 2. Further aspects 20 Behavioural aspects of accounting control systems Part Five: Manufacturing Systems, Strategies and Technologies 21 Manufacturing systems, strategies and technologies: implications for the design of management accounting systems Part Six: The Application of Quantitative Methods to Management Accounting 22 Mathematical approaches to cost estimation 23 Quantitative models for the planning and control of stocks 24 The application of linear programming to management accounting Part Seven: Divisional Performance Evaluation 25 Measuring divisional profitability 26 Transfer pricing in divisionalized companies