Management and Cost Accounting

Contents

Guided tour

Guide to the case studies

Preface

Acknowledgements

Publisher's acknowledgements



PART I Management and cost accounting fundamentals

1 The accountant's role in the organisation

2 An introduction to cost terms and purposes

3 Job-costing systems

4 Process-costing systems

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 relationships

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 Quality, time and the strategic management of costs

20 Quality and throughput concerns in managing costs

21 Accounting for just-in-time systems

22 Strategic management accounting and emerging issues

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