Description
Book SynopsisTable of ContentsPart 1: Introduction to MCA 1. Introduction to MA 2. An introduction to cost terms and concepts Part 2: Cost accumulation for inventory valuation and profit measurement 3. Cost assignment 4. Process costing 5. Joint and by-product costing 6. Income effects of alternative cost accumulation systems Part 3: Information for decision-making 7. Cost-volume-profit analysis 8. Measuring relevant costs and revenues for decision-making 9. Pricing decisions and profitability analysis 10. Activity-based costing 11. Decision-making under conditions of risk and uncertainty 12. Capital investment decisions: appraisal methods 13. Capital investment decisions: the impact of capital rationing, taxation, inflation and risk Part 4: Information for planning, control and performance measurement 14. Management control systems 15. The budgeting process 16. Standard costing and variance analysis 1 17. Standard costing and variance analysis 2: further aspects 18. Divisional financial performance 19. Transfer pricing in divisionalized companies Part 5: Strategic performance and cost management for value creation; digitalization, sustainability and the future of management accounting 20. Strategic performance management 21. Strategic cost management and value creation 22. Management accounting ��� current technologies and data analytics 23. Sustainability and environmental management accounting 24. Overview and challenges for the future Part 6: Addendum: The application of quantitative methods to management accounting 25. Cost estimation and cost behaviour 26. Quantitative models for the planning and control of inventories
