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