PART ONE Introduction to management and cost accounting 1 Introduction to management accounting 2 An introduction to cost terms and concepts PART TWO Cost accumulation for inventory valuation and profit measurement 3 Cost assignment 4 Accounting entries for a job costing system 5 Process costing 6 Joint and by-product costing 7 Income effects of alternative cost accumulation systems PART THREE Information for decision-making 8 Cost-volume-profit analysis 9 Measuring relevant costs and revenues for decision-making 10 Pricing decisions and profitability analysis 11 Activity-based costing 12 Decision-making under conditions of risk and uncertainty 13 Capital investment decisions: appraisal methods 14 Capital investment decisions: the impact of capital rationing, taxation, inflation and risk PART FOUR Information for planning, control and performance measurement 15 The budgeting process 16 Management control systems 17 Standard costing and variance analysis 1 18 Standard costing and variance analysis 2: further aspects 19 Divisional financial performance measures 20 Transfer pricing in divisionalized companies PART FIVE Strategic management and challenges for the future 21 Strategic performance management 22 Strategic cost management and value creation 23 Challenges for the future PART SIX The application of quantitative methods to management accounting 24 Cost estimation and cost behaviour 25 Quantitative models for the planning and control of inventories 26 The application of linear programming to management accounting Skryť popis