Include index

Part 1: Introduction to management and cost accounting -- 1. Introduction to management accounting -- 2. An introduction to cost terms and concepts -- Part 2: Cost accumulation for inventory valuation and profit measurement -- 3. Cost assignment -- 4. Accounting entries for a job costing system -- 5. Process costing -- 6. Joint and by-product costing -- 7: Income effects of alternative cost accumulation systems -- Part 3: Information for decision-making -- 8: Cost-volume profit analysis -- 9: Measuring relevant costs and revenues for decision-making -- 10: Pricing decisions and profitability analysis -- 11: Activity-based costing -- 12: Decision-making under conditions of risk and uncertainty -- 13: capital investment decisions: appraisal methods -- 14: Capital investment decisions: the impact of capital rationing, taxation, inflation and risk -- Part 4: Information for planning, control and performance measurement -- 15: The budgeting process -- 16: Management control systems -- 17: Standard costing and variance analysis -- 18: Standard costing and variance analysis 2: further aspects -- 19: Divisional financial performance measures -- 20: Transfer pricing in divisionalized companies -- Part 5: Strategic cost management and strategic management accounting -- 21: Strategic cost management -- 22: Strategic management accounting -- Part 6: The application of quantitative methods to management accounting -- 23: Cost estimation and cost behavior -- 24: Quantitative models for the planning and control of inventories -- 25: The application of linear programming to management accounting.

The aim of the eight edition of this book is to explain the principles involved in designing and evaluating management and cost accounting information systems. Management accounting systems accumulate, classify, summarize and report information that will assist employee within an organization in their decision-making, planning, control and performance measurement activities. A cost accounting system is concerned with accumulating costs for inventory valuation to meet external financial accounting and internal monthly or quarterly profit measurement requirements. As the title suggests, this book is concerned with the management and cost accounting but emphasis is placed on the former.