Management and Cost Accounting

Front Matter....Pages i-xxiv
Front Matter....Pages 1-1
The scope of management accounting....Pages 3-21
Cost and revenue classification....Pages 22-42
Front Matter....Pages 43-43
Accounting for materials and labour....Pages 45-69
Accounting for overhead expenditure....Pages 70-105
Accounting entries for a job costing system....Pages 106-130
Process costing....Pages 131-160
Joint product and by-product costing....Pages 161-181
Absorption costing and variable costing....Pages 182-202
Front Matter....Pages 203-203
Cost-volume-profit analysis....Pages 205-235
Special studies: measuring relevant costs for decision-making....Pages 236-272
Activity-based costing....Pages 273-288
Accounting information for pricing decisions....Pages 289-318
Decision-making under conditions of risk and uncertainty....Pages 319-352
Capital investment decisions: 1....Pages 353-388
Capital investment decisions: 2....Pages 389-431
Front Matter....Pages 433-433
The budgeting process....Pages 435-473
Operational control and performance measurement....Pages 474-508
Standard costing and variance analyses: 1....Pages 509-548
Standard costing: 2. Further Aspects....Pages 549-589
Behavioural aspects of accounting control systems....Pages 590-614
Front Matter....Pages 615-615
Manufacturing systems, strategies and technologies: implications for the design of management accounting systems....Pages 617-636
Front Matter....Pages 637-637
Mathematical approaches to cost estimation....Pages 639-670
Quantitative models for the planning and control of stocks....Pages 671-694
The application of linear programming to management accounting....Pages 695-725
Front Matter....Pages 727-727
Measuring divisional profitability....Pages 729-757
Transfer pricing in divisionalized companies....Pages 758-792
Front Matter....Pages 793-793
Past, current and future developments in management accounting practice....Pages 795-815
Back Matter....Pages 817-876