Includes bibliography.

1 Introduction to management accounting --
2 An introduction to cost terms and concepts --
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 --
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 --
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 --
21 Cost management --
22 Strategic management accounting --
23 Cost estimation and cost behaviour --
24 Quantitative models for the planning and control of stocks --
25 The application of linear programming to management accounting

This is a text for introductory courses on cost and management accounting. It provides coverage of the elementary principles and techniques of costing and management accounting, and concentrates on the typical syllabus of a first year BA course