Cost and Management Accounting provides a comprehensive introduction for students new to this business-relevant subject field. In this fourth edition, the authors have included new developments in this field, such as Integrated Reporting and Sustainability Reporting. Integrated Reporting (IR) and the important role this plays in business activities through integrated thinking, as well as the information that IR provides to all stakeholders on the value creation of an organisation, are prime examples of how this subject field has developed over the past decade. Both Sustainability and Integrated Reporting are incorporated into relevant chapters at an awareness level which is deemed sufficient for the market of this book. The book covers topics such as an introduction to cost and management accounting and new developments, cost classification, cost behaviour, inventory management, cost flows, pricing decisions, different types of budget 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 allows students to test their understanding by working through different types of question.
The authors have provided new questions in this edition. An extensive glossary gives users further support. This book is written from a South African perspective, and local legislation and practices are considered.
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