Management and Cost Accounting Student Manual

Cover
Contents
Preface
Part I: Questions
	An Introduction to Cost Terms and Concepts
	Cost Assignment
	Accounting Entries for a Job Costing System
	Process Costing
	Joint and By-Product Costing
	Income Effects of Alternative Cost Accumulation Systems
	Cost-Volume-Profit Analysis
	Measuring Relevant Costs and Revenues for Decision-Making
	Pricing Decisions and Profitability Analysis
	Activity-Based Costing
	Decision-Making under Conditions of Risk and Uncertainty
	Capital Investment Decisions: Appraisal Methods
	Capital Investment Decisions: The Impact of Capital Rationing, Taxation, Inflation and Risk
	The Budgeting Process
	Management Control Systems
	Standard Costing and Variance Analysis 1
	Standard Costing and Variance Analysis 2: Further Aspects
	Divisional Financial Performance Measures
	Transfer Pricing in Divisionalized Companies
	Strategic Performance Management
	Strategic Cost Management and Value Creation
	Cost Estimation and Cost Behaviour
	Quantitative Models for the Planning and Control of Inventories
	The Application of Linear Programming to Management Accounting
Part II: Solutions
	An Introduction to Cost Terms and Concepts
	Cost Assignment
	Accounting Entries for a Job Costing System
	Process Costing
	Joint and By-Product Costing
	Income Effects of Alternative Cost Accumulation Systems
	Cost-Volume-Profit Analysis
	Measuring Relevant Costs and Revenues for Decision-Making
	Pricing Decisions and Profitability Analysis
	Activity-Based Costing
	Decision-Making under Conditions of Risk and Uncertainty
	Capital Investment Decisions: Appraisal Methods
	Capital Investment Decisions: The Impact of Capital Rationing, Taxation, Inflation and Risk
	The Budgeting Process
	Management Control Systems
	Standard Costing and Variance Analysis 1
	Standard Costing and Variance Analysis 2: Further Aspects
	Divisional Financial Performance Measures
	Transfer Pricing in Divisionalized Companies
	Strategic Performance Management
	Strategic Cost Management and Value Creation
	Cost Estimation and Cost Behaviour
	Quantitative Models for the Planning and Control of Inventories
	The Application of Linear Programming to Management Accounting