Cost and Management Accounting provides a comprehensive introduction for students new to this business-relevant subject field. The book covers topics such as cost classification, cost behaviour, inventory management, cost flows, pricing decisions and different types of budgets and standard costing. The various costing systems are dealt with in detail.
The theoretical underpinnings of the subject are carefully and clearly explained, with an abundance of examples to illustrate how management accountants apply their expertise to the problems they are required to solve in the business environment. In addition to these illustrative examples, each chapter gives students the opportunity to test their understanding by working through different types of questions. An extensive glossary gives users further support. This book is written from a South African perspective, and local legislation and accounting practices are taken into account.
1 Introduction to cost and management accounting
2 Cost concepts, classification and behaviour
3 Material and inventory control
4 Labour costs
5 Classification and analysis of overheads
6 Cost flows and manufacturing companies
7 Cost-volume-profit (CVP) analysis
8 Integrated accounting system and a cost ledger accounting system
9 Basic job costing systems
10 Contract costing
12 Process costing
13 Joint and by-products
14 Direct and absorption costing
15 Pricing decisions
16 Standard costing
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Suggested answers to textbook questions
JPEGs of figures and tables
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