ESCP Europe

Item type

Book

Language

English

Publication year

2009

Edition no.

4th ed.

ISBN

1-4080-1771-7

'Management accounting for business' is the ideal introductory text. It provides students with a foundation in the theory and practice of management accounting and emphasizes its role in making business decisions. This textbook is tailored to suit the needs of students who are pursuing a one- or - two semester, basic management accounting course" in jacket.

PART 1. INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING --- 1. Introduction to management accounting --- 2. An introduction to cost terms and purposes --- PART 2. 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 --- PART 3. COST ASSIGNMENT --- 7. Cost assignment --- 8. Activity-based costing --- PART 4 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 divisionalized companies --- PART 5. STRATEGIC COST MANAGEMENT AND PERFORMANCE MANAGEMENT --- 14. Strategic cost management --- 15. Strategic performance managemen --- Case studies --- Bibliography --- Appendices --- Answers to Review Problems --- Index..