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2003•Unpublished venueRequires access

Essentials of Management Accounting in Business

Mike Bendrey, Roger Hussey, Colston West

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Abstract

Introduction - The Role of Management Accounting - Planning & control - Cost Classification - Cost Behaviour - Cost Prediction Techniques - Budgetary Control - Costing & pricing - Cost Allocation and Apportionment - Absorption Costing - Marginal Costing - Activity-based Costing - Process Costing - Other Costing Methods - Standard Costing - Cost Collection and Recording - Decision making - Cost-Volume-Profit Analysis - Limiting Factors - Relevant Cost and Revenues - Payback and Accounting Rate of Return - Discounted Cash Flow - Answers - Index

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What this paper is about

Introduction - The Role of Management Accounting - Planning & control - Cost Classification - Cost Behaviour - Cost Prediction Techniques - Budgetary Control - Costing & pricing - Cost Allocation and Apportionment - Absorption Costing - Marginal Costing - Activity-based Costing - Process Costing - Other Costing Methods - Standard Costing - Cost Collection and Recording - Decision making - Cost-Volume-Profit Analysis - Limiting Factors - Relevant Cost and Revenues - Payback and Accounting Rate of Return - Discounted Cash Flow - Answers - Index

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Available abstract

Introduction - The Role of Management Accounting - Planning & control - Cost Classification - Cost Behaviour - Cost Prediction Techniques - Budgetary Control - Costing & pricing - Cost Allocation and Apportionment - Absorption Costing - Marginal Costing - Activity-based Costing - Process Costing - Other Costing Methods - Standard Costing - Cost Collection and Recording - Decision making - Cost-Volume-Profit Analysis - Limiting Factors - Relevant Cost and Revenues - Payback and Accounting Rate of Return - Discounted Cash Flow - Answers - Index

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

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