Management and Cost Accounting

Contents

Guided tour

Guide to the case studies

Preface   

Acknowledgements

Publisher's acknowledgements

 

PART I  Management and cost accounting fundamentals

1  The accountant’s role in the organisation   

2  An introduction to cost terms and purposes   

3  Job-costing systems  

4  Process-costing systems

5  Cost allocation   

6  Cost allocation: joint-cost situations  

7  Income effects of alternative stock-costing methods   

Part I  Case study problems  

 

PART II  Accounting information for decision making

8  Cost–volume–profit relationships

9  Determining how costs behave

10  Relevant information for decision making  

11  Activity-based costing

12  Pricing, target costing and customer profitability analysis  

13  Capital investment decisions

Part II  Case study problems

 

PART III  Planning and budgetary control systems

14  Motivation, budgets and responsibility accounting   

15  Flexible budgets, variances and management control: I  

16  Flexible budgets, variances and management control: II

17  Measuring yield, mix and quantity effects  

Part III  Case study problems   

 

PART IV  Management control systems and performance issues

18  Control systems and transfer pricing  

19  Control systems and performance measurement  

Part IV  Case study problems   

 

PART V  Quality, time and the strategic management of costs

20  Quality and throughput concerns in managing costs   

21  Accounting for just-in-time systems

22  Strategic management accounting and emerging issues   

Part V  Case study problems  

 

Appendix A: Solutions to selected exercises   

Appendix B: Notes on compound interest and interest tables

Glossary   

Names index  

Subject index