管理會(huì)計(jì)（第二版）

     Contents
   1 Introduction to management accounting
    Objectives
    The two cost and management accounting systems
    The elements of cost
    The classification of costs
    What is management accounting?
    Costs for decision making
    The essence
    Further reading
   2 Materials
    Objectives
    The valuation of materials
    Materials management
    The essence
    Further reading
   3 Labour
    Objectives
    Payroll analysis
    Incentive schemes
    The cost of labour turnover
    Other matters
    The essence
    Further thoughts
    Further reading
   4 Absorption costing
    Objectives
    The aim of absorption costing
    Overheads
    Cost centres
    Overhead absorption
    The limitations of absorption costing
    The essence
    Further reading
   5 Marginal costing and breakeven analysis
    Objectives
    Marginal costing
    Breakeven analysis
    The essence
    Further reading
    Absorption costing v marginal costing
    Objectives
   6 Absorption costing
    Marginal costing
    The effects on profits and stock valuation
    Other matters
    The essence
    Further reading
   7 Activity-based costing
    Objectives
    What is activity-based costing (ABC)?
    The essence
    Further reading
    Budgeting and budgetary control
    Objectives
    Introduction: the household budget
    Principles
    Practical considerations
   8 Budget relationships
    The cash budget
    The budgeted trading and profit and loss account
    and the budgeted balance sheet
    The master budget
    Flexible budgets
    The behavioural aspects of budgeting
    The benefits of budgeting
    Zero base budgeting
    The essence
    Further reading
   9 Standard costing
    Objectives
    What are standard costs?
    Cost control using standard costing
    Material variances
    Labour variances
    The profit variance
    The essence
    Further reading
   10 Capital investment appraisal
    Objectives
    Payback method
    Average rate of retum method
    Accounting rate of retum
    How to use annuity tables
    Present value tables
    Depredation and cash flows
    Residual values
    Taxation
    Other methods
    Sensitivity analysis
    Which method?
    The essence
    Further reading
   Appendix 1 Suggested answers
    to self assessment questions
    Throngfirth Manufacturing (Chapter 4)
    Heaton Postex plc (Chapter 5)
    Scoubado Manufacturing (Chapter 5)
    Holme Honley Products plc (Chapter 5)
    Oldwik & Co. Ltd (Chapter 6)
    Kim plc (Chapter 6)
    Pawilkes & Co Ltd (Chapter 7)
    Budgetary control self check (Chapter 8)
    The difference between profit and cash (Chapter 8)
    Jeanles Ltd (Chapter 8)
    Material variances (Chapter 9)
    Labour variances (Chapter 9)
    The equivalent cash price (Chapter 10)
    Identical cash flows/the treatment of
    depreciation (Chapter 10)
    Becwik Ltd (Chapter 10)
   Appendix 2 Present value tables and annuity tables
   Index