Part I: Introduction to management and cost accounting1. Introduction to management accounting2. An introduction to cost terms and conceptsPart II: Cost accumulation for inventory valuation and profit measurement3. Cost assignment4. Accounting entries for a job costing system5. Process costing6. Joint and by-product costing7. Income effects of alternative cost accumulation systemsPart III: Information for decision-making8. Cost volume profit analysis9. Measuring relevant costs and revenues for decision-making10. Pricing decisions and profitability analysis11. Activity-based costing12. Decision-making under conditions of risk and uncertainty13. Capital investment decisions: appraisal methods14. Capital investment decisions: the impact of capital rationing, taxation, inflation and riskPart IV: Information for planning, control and performance measurement15. The budgeting process16. Management control systems17. Standard costing and variance analysis 118. Standard costing and variance analysis 2: further aspects19. Divisional financial performance measures20. Transfer pricing in divisionalized companiesPart V: Strategic performance and cost management and challenges for the future21. Strategic performance management22. Strategic cost management and value creation23. Challenges for the futurePart VI: The application of quantitative methods to management accounting24. Cost estimation and cost behaviour25. Quantitative models for the planning and control of inventories26. The application of linear programming to management accounting.