Contents ix
Guide to the case studies xvi
Preface xix
Authors' acknowledgements xxii
Publisher's acknowledgements xxv
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