Table of Contents
Contents ix
Guide to the case studies xvi
Preface xix
Authors’ acknowledgements xxii
Publisher’s acknowledgements xxv
PART I Management and cost accounting fundamentals1 The manager and management accounting 22 An introduction to cost terms and purposes 303 Job costing 554 Process costing 855 Cost allocation 1246 Cost allocation: joint-cost situations 1537 Income effects of alternative stock-costing methods 179Part I Case study problems 208
PART II Accounting information for decision making8 Cost–volume–profit analysis 2169 Determining how costs behave 24410 Relevant information for decision making 28411 Activity-based costing 31612 Pricing, target costing and customer profitability analysis 34913 Capital investment decisions 386Part II Case study problems 416
PART III Planning and budgetary control systems14 Motivation, budgets and responsibility accounting 42415 Flexible budgets, variances and management control: I 46216 Flexible budgets, variances and management control: II 49217 Measuring yield, mix and quantity effects 526Part III Case study problems 550
PART IV Management control systems and performance issues18 Control systems and transfer pricing 55619 Control systems and performance measurement 585Part IV Case study problems 615
PART V Strategy, quality, time and emerging issues20 Strategy, the balanced scorecard and quality 62221 Accounting, time and efficiency 66122 Emerging issues: digital technologies, governance and sustainability 704Part V Case study problems 726
Appendix A: Solutions to selected exercises 742
Appendix B: Notes on compound interest and interest tables 809
Glossary 817
Names index 830
Subject index 832