About the Book

Aimed at non-accounting management students, this textbook offers a thorough introduction to management accounting, approaching the subject from a managerial perspective, without sacrificing accuracy or detail.

Content:

Introduction to Management and Cost Accounting

1. Introduction to management accounting
2. An introduction to cost and concepts

Information for Decision Making

3. Cost volume profit analysis
4. Measuring relevant costs and revenues for decision making
5. Pricing decisions and profitability analysis
6. Capital investment decisions, appraisal methods

Cost Assignment

7. Cost assignment
8. Activity based costing  

Information for Planning, Control and Performance Measurement

9. The budgeting process
10. Management control systems
11. Standard costing and variance analysis
12. Divisional financial performance measures
13. Transfer pricing in divisional companies

Strategic Cost Management and Performance Management

14. Strategic cost management
15. Strategic performance management