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2011•Unpublished venueRequires access

Principles of management accounting : a South African perspective

S. Roos

Open publisher page 7 citations

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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OpenAlex reports 7 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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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, Management accounting, Job costing, Cost–volume–profit analysis, Product cost management, Target costing

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