Management Accounting: Information for Managing and Creating Value, 1st Southern African
Carlos Correia,
University of Cape Town, South Africa Kim Langfield-Smith,
Monash University, Australia Helen Thorne,
University of Southern Australia
ISBN: 0077116909 Copyright year: 2008
Table of Contents
PART 1 INTRODUCTION TO MANAGEMENT ACCOUNTING
1 Management accounting: information for contemporary managers
2 Management accounting: basic terms and concepts PART 2 COSTS AND COSTING SYSTEMS
3 Cost drivers, behaviour and estimation
4 Product costing systems
5 Process costing and operation costing
6 Service costing
7 A closer look at overhead costs
8 Activity-based costing PART 3 INFORMATION FOR MANAGING RESOURCES
9 Budgeting systems
10 Standard costs for control: direct material and direct labour
11 Standard costs for control: flexible budgets and manufacturing overheads
12 Financial performance reports and transfer pricing
13 Financial performance measures for investment centres and reward systems
14 Contemporary approaches to measuring performance
15 Managing costs and time for customer value
16 Managing suppliers, customers and quality
17 Environmental and social management accounting PART 4 INFORMATION FOR DECISIONS
18 Cost profit volume analysis
19 Decision making: relative costs and benefits
20 Pricing and product mix decisions
21 Capital expenditure decisions: an introduction
22 Further aspects of capital expenditure decisions
23 Further Questions from Professional Examinations