Includes bibliographical references and index.

Part I: Introduction to management and cost accounting -- The scope of management accounting -- Cost and revenue classification -- Part II: Cost accumulation for stock valuation and profit measurement -- Accounting for materials and labour -- Accounting for overhead expenditure -- Accounting entries for a job costing system -- Process costing -- Joint product and by-product costing -- Absorption costing and variable costing -- Part III: Information for decision-making -- Cost-volume-profit analysis -- Measuring costs and benefits for decision-making -- Accounting information for pricing decisions -- Decision-making under conditions of risk and uncertainty -- Capital investment decisions (1) -- Capital investment decisions (2) -- Part IV: Information for planning and control -- The budgeting process -- Control in the organization -- Standard costing and variance analyses (1) -- Standard costing (2): Further aspects -- Behavioural aspects of accounting control systems -- Part V: The application of quantitative methods to management accounting -- Mathematical approaches to cost estimation -- Quantitative models for the planning and control of stocks -- The application of linear programming to management accounting -- Part VI: Divisional performance evaluation -- Performance measures and control in divisionalized companies -- Transfer pricing in divisionalized companies.