PART 1: BACKGROUND AND CONTEXT § 1 Introduction to management accounting and its changing context § 2 Information and management accounting § PART 2: ACCOUNTING FOR COSTS § 3 The classification of cost(s) § 4 Costing systems § 5 Cost reporting § 6 Activity-based costing § PART 3: PLANNING AND CONTROL § 7 Planning and control: ideas, theories and principles Traditional budgeting § 8 Standard costing, flexible budgets and variance analysis § 9 Beyond traditional budgeting § PART 4: BUSINESS DECISION MAKING § 10 Short-term decision making: cost-volume-profit analysis § 11 Cost behaviour and estimation § 12 Decision making: relevant costs and revenues § 13 Pricing § 14 Capital investment decisions § PART 5: PERFORMANCE MEASUREMENT § 15 Performance measurement and management: ideas, theories and principles § 16 Accounting for strategic management § 17 Financial performance measurement and transfer pricing § PART 6: STRATEGIC MANAGEMENT ACCOUNTING § 18 Cost management, value creation and sustainable development § 19 Managing quality and time § 20 Information systems and management accounting § 21 Managing change and challenges for the future Skryť popis