Cost and Management Accounting

The recessionary conditions South Africa is experiencing are characterized by an increasing number of insolvencies and liquidations. Business enterprises are displaying greater cost awareness as a survival strategy. This text aims to help students to apply their theoretical knowledge.

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The recessionary conditions South Africa is experiencing are characterized by an ever-increasing number of insolvencies and liquidations. Business enterprises are displaying greater cost awareness as a survival strategy and students should be made aware of the importance of this aspect of business during their years of study. This text is structured to equip students to apply their theoretical knowledge. The interaction between theory and practice in this text should fulfill the requirements of career-oriented accountancy education.