Principles of Management Accounting
A South African Perspective
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Product details:
- Edition number 2
- Publisher OUP Southern Africa
- Date of Publication 29 September 2011
- ISBN 9780195998689
- Binding Paperback
- No. of pages576 pages
- Size 240x169x30 mm
- Weight 976 g
- Language English
- Illustrations Tables, figures 0
Categories
Short description:
The book covers undergraduate-appropriate topics from the management accounting syllabus of the South African Institute of Chartered Accountants (SAICA). In doing so, most aspects of the relevant papers' syllabi of the Chartered Institute of Management Accountants (CIMA), as well as those of the Association of Chartered Certified Accountants (ACCA) are dealt with too.
MoreLong description:
Principles of Management Accounting 2nd edition is an accessible, entry-level management accounting textbook for university students aimed at second- and third-year students at universities and universities of technology, as well as those following MBA courses in accounting and finance.
The book covers undergraduate-appropriate topics from the management accounting syllabus of the South African Institute of Chartered Accountants (SAICA). In doing so, most aspects of the relevant papers' syllabi of the Chartered Institute of Management Accountants (CIMA), as well as those of the Association of Chartered Certified Accountants (ACCA) are dealt with too.
The contributors are from a range of South African tertiary institutions ensuring that the book is representative of the way management accounting is taught in this country and taking cognizance of the areas in which students have difficulty.
Table of Contents:
Introduction
Cost classification and behaviour
Cost estimation
Cost-volume-profit relationships
Absorption vs. variable costing
Overhead allocation
Job costing
Process costing
Joint and by-products
Relevant costing
Decision-making/operational constraints
Budgets, planning and control
Standard costing
Performance management
Transfer pricing
Contemporary accounting systems
Competitive advantage
