TABLE OF CONTENTS

Part 1 Management accounting and cost management 1

Chapter 1 The role of accounting information in management decision making 2

Chapter 2 Cost concepts, behaviour and estimation 25

Chapter 3 A costing framework and cost allocation 62

Chapter 4 Cost–volume–profit (CVP) analysis 105

Chapter 5 Planning — budgeting and behaviour 141

Chapter 6 Operational budgets 166

Chapter 7 Job costing systems 208

Chapter 8 Process costing systems 237

Chapter 9 Absorption and variable costing 269

Chapter 10 Flexible budgets, standard costs and variance analysis 296

Chapter 11 Variance analysis: Revenue and cost 318

Chapter 12 Activity analysis: Costing and management 359

Chapter 13 Relevant costs for decision making 392

Part 2 Management accounting, extending performance measurement and strategy 441

Chapter 14 Strategy and control 442

Chapter 15 Capital budgeting and strategic investment decisions 462

Chapter 16 The strategic management of costs and revenues 505

Chapter 17 Strategic management control: A lean perspective 546

Chapter 18 Responsibility accounting, performance evaluation and transfer pricing 574

Chapter 19 The balanced scorecard and strategy maps 607

Chapter 20 Rewards, incentives and risk management 648

Chapter 21 Sustainability management accounting 679

Please Note !!!

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