Management Accounting

Part I: An introduction to management and cost accounting: cost terms, systems design and cost behaviour 1 Management accounting and the business environment 2 Cost terms, concepts and classifications 3 Systems design: job-order costing 4 Systems design: process costing 5 Cost behaviour: analysis and use Part II: Information for decision-making 6 Profit reporting under variable costing and absorption costing 7 Cost--volume--profit relationships 8 Activity-based costing 9 Relevant costs for decision making 10 Capital investment decisions Part III: Planning and control 11 Profit planning and the role of budgeting 12 Standard costs and variance analysis 13 Flexible budgets and overhead analysis 14 Segment reporting and decentralization 15 Pricing, target costing and intra-company transfers Part IV: Value metrics and performance management in a strategic context 16 Value-based management and strategic management accounting 17 Performance management, management control and corporate governance 18 Business process management: towards the lean operation 19 Strategic perspectives on cost management