About this publication

The third edition of Cost and Management Accounting: Operations and management is a southern African text, which supports the latest curriculum offered by the major accounting professional bodies and higher education institutions.

Its carefully developed pedagogical approach, offering a balance between the technical and the conceptual, combined with its focus on the requirements of professional bodies, gives students a solid exposure to the cost and management accounting profession.

Retaining its student-friendly writing style and practical approach, it is the ideal text for students who are studying cost and management accounting across a variety of levels, from introductory through to advanced, undergraduate and postgraduate. It will help students understand the more complex areas of cost and management accounting and simplifies the learning process.

Content

• Cost classification, estimation and behaviour
• Costing systems for decision making
• Cost volume profit analysis
• Relevant costs and revenues for decision making
• Linear programming
• Cost and pricing management
• The modern business environment
• Activity-based costing and management
• Cost estimation and forecasting techniques
• Budgets
• Standard costing
• Dealing with risk and uncertainty in decision making
• Network analysis
• Investment appraisal
• Divisional performance evaluation
• Inventory management
• Environmental management accounting and other developments
• Case studies