Contents Guided tour Guide to the case studies Preface Acknowledgements Publisher's acknowledgements PART I Management and cost accounting fundamentals 1 The accountant's role in the organisation 2 An introduction to cost terms and purposes 3 Job-costing systems 4 Process-costing systems 5 Cost allocation 6 Cost allocation: joint-cost situations 7 Income effects of alternative stock-costing methods Part I Case study problems PART II Accounting information for decision making 8 Cost-volume-profit relationships 9 Determining how costs behave 10 Relevant information for decision making 11 Activity-based costing 12 Pricing, target costing and customer profitability analysis 13 Capital investment decisions Part II Case study problems PART III Planning and budgetary control systems 14 Motivation, budgets and responsibility accounting 15 Flexible budgets, variances and management control: I 16 Flexible budgets, variances and management control: II 17 Measuring yield, mix and quantity effects Part III Case study problems PART IV Management control systems and performance issues 18 Control systems and transfer pricing 19 Control systems and performance measurement Part IV Case study problems PART V Quality, time and the strategic management of costs 20 Quality and throughput concerns in managing costs 21 Accounting for just-in-time systems 22 Strategic management accounting and emerging issues Part V Case study problems Appendix A: Solutions to selected exercises Appendix B: Notes on compound interest and interest tables Glossary Names index Subject index