Management and Cost Accounting, 7th Edition

Brief Contents

Guide to the case studies

Authors' acknowledgements

Publisher's acknowledgements

Glossary

PART I Management and cost accounting fundamentals

1. The manager and management accounting
2. An introduction to cost terms and purposes
3. Job costing
4. Process costing
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 analysis
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 Strategy, quality, time and emerging issues

20. Strategy, the balanced scorecard and quality
21. Accounting, time and efficiency
22. Emerging issues: digital technologies, governance and sustainability

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