Management and cost accounting : student manual /
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Australia :
Cengage learning,
c2015.
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| Edition: | 9th ed. |
| Subjects: |
Table of Contents:
- 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, taxations, 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 - - Cost management - - Strategic performance management - - Cost estimation and cost behaviour - - Quantitative models for the planning and control of inventories - - The application of linear programming to management accounting.