2011RePEc: Research Papers in EconomicsRequires access

Principles of Management Accounting: The Question Book

Nick Wood, Owen Skae, D J Joubert, Raj R. Rajaram, Patricia Shewell, Jonathan Streng, Jim Williams

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Abstract

1. Introduction 2. Cost classification and behaviour 3. Cost estimation 4. Cost-volume-profit relationships 5. Absorption vs. variable costing 6. Overhead allocation 7. Job costing 8. Process costing 9. Joint and by-products 10. Relevant costing 11. Decision-Making/operational constraints 12. Budgets, planning and control 13. Standard costing 14. Performance management 15. Transfer pricing 16. Contemporary accounting systems 17. Competitive advantage

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What this paper is about

1. Introduction 2. Cost classification and behaviour 3. Cost estimation 4. Cost-volume-profit relationships 5. Absorption vs. variable costing 6. Overhead allocation 7. Job costing 8. Process costing 9. Joint and by-products 10. Relevant costing 11. Decision-Making/operational constraints 12. Budgets, planning and control 13. Standard costing 14. Performance management 15. Transfer pricing 16. Contemporary accounting systems 17. Competitive advantage

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Available abstract

1. Introduction 2. Cost classification and behaviour 3. Cost estimation 4. Cost-volume-profit relationships 5. Absorption vs. variable costing 6. Overhead allocation 7. Job costing 8. Process costing 9. Joint and by-products 10. Relevant costing 11. Decision-Making/operational constraints 12. Budgets, planning and control 13. Standard costing 14. Performance management 15. Transfer pricing 16. Contemporary accounting systems 17. Competitive advantage

Key concepts: Activity-based costing, Process costing, Total absorption costing, Job costing, Management accounting, Cost–volume–profit analysis, Product cost management, Target costing

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