Management and Cost Accounting

PART 1: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING 
1 Introduction to management accounting 
2 An introduction to cost terms and concepts 
PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASURE 
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 3: 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 4: 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 5: STRATEGIC COST AND PERFORMANCE MANAGEMENT 
21 Strategic cost management 
22 Strategic performance management 
PART 6: THE APPLICATION OF QUANTITATIVE METHODS TO MANAGEMENT ACCOUNTING 
23 Cost estimation and cost behaviour 
24 Quantitative models for the planning and control of inventories 
25 The application of linear programming to management accounting