Pt. 1. Introduction to Management and Cost Accounting. 1. Introduction to management accounting. 2. An introduction to cost terms and concepts -- Pt. 2. Information for Decision-making. 3. Cost-volume-profit analysis. 4. Measuring relevant costs and revenues for decision-making. 5. Cost assignment. 6. Activity-based costing. 7. Pricing decisions and profitability analysis. 8. Decision-making under conditions of risk and uncertainty. 9. Capital investment decisions -- Pt. 3. Information for Planning, Control and Performance Measurement. 10. The budgeting process. 11. Management control systems. 12. Standard costing and variance analysis. 13. Divisional financial performance measures. 14. Transfer pricing in divisionalized companies -- Pt. 4. Cost Management and Strategic Management Accounting. 15. Cost management. 16. Strategic management accounting
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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.