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  • Cost and management accounting 3/e
  • Van Rensburg M, Boyce L, Evangelou O, Govender B, Koortzen PJ, Shaku MD, Ziemerink JEE
  • ISBN: 9780627031243
  • eISBN: N/A
  • ePub ISBN: 9780627033148
  • 440 Pages | Published: 2016

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

11 Budgeting

12 Process costing

13 Joint and by-products

14 Direct and absorption costing

15 Pricing decisions

16 Standard costing



Supplementary material available for this title includes:

PowerPoint slides (developed)

Test Bank

Suggested answers to textbook questions

JPEGs of figures and tables

All source material (excluding figures and tables) has been supplied in an editable format (Microsoft Office) and you can fully customise it to your needs.

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LSM Manual

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