ESCP Europe

"The aim of this book is to provide an introduction to the theory and practice of management accounting and emphasize its role in making business decisions. It is intended primarily for students who are purchasing a one or two semester basic management accounting course. The more advanced technical aspects are not covered. These topics are covered in the author's successful 'Management and cost accounting', the sixth edition of which is also published by Thomson Learning" - in book preface.

1. INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING --- 1.1. An introduction to management accounting --- 1.2. Introduction to cost terms and concepts --- 2. INFORMATION FOR DECISION-MAKING --- 2.1. Cost-volume-profit analysis --- 2.2. Measuring relevant costs and revenues for decision-making --- 2.3. Cost assignment --- 2.4. Activity based costing --- 2.5. Pricing decisions and profitability analysis --- 2.6. Decision-making under conditions of risk and uncertainty --- 2.7. Capital investment decisions --- 3. INFORMATION FOR PLANNING, CONTROL AND PREFORMANCE MEASUREMENT --- 3.1. The budgeting process --- 3.2. Management control systems --- 3.3. Standard costing and variance analysis --- 3.4. Divisional performance measures --- 3.5. Transfer pricing in divizionalized companies --- 4. COST MANAGEMENT AND STRATEGIC MANAGEMENT ACCOUNTING --- 4.1. Cost management --- 4.2. Strategic management accounting..