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PART ONE Introduction to management and cost accounting 1 Introduction to management accounting2 An introduction to cost terms and conceptsPART TWO Cost accumulation for inventory valuation and profit measurement3 Cost assignment4 Accounting entries for a job costing system5 Process costing6 Joint and by-product costing7 Income effects of alternative cost accumulation systemsPART THREE Information for decision-making8 Cost-volume-profit analysis9 Measuring relevant costs and revenues for decision-making10 Pricing decisions and profitability analysis11 Activity-based costing12 Decision-making under conditions of risk and uncertainty13 Capital investment decisions: appraisal methods14 Capital investment decisions: the impact of capital rationing, taxation, inflation and riskPART FOUR Information for planning, control and performance measurement15 The budgeting process16 Management control systems17 Standard costing and variance analysis 118 Standard costing and variance analysis
2: further aspects19 Divisional financial performance measures20 Transfer pricing in divisionalized companiesPART FIVE Strategic management and challenges for the future21 Strategic performance management22 Strategic cost management and value creation23 Challenges for the futurePART SIX The application of quantitative methods to management accounting24 Cost estimation and cost behaviour25 Quantitative models for the planning and control of inventories26 The application of linear programming to management accounting