Management Accounting

PART 1: BACKGROUND AND CONTEXT<br/>1 Introduction to management accounting and its changing context<br/>2 Information and management accounting<br/><br><br/>PART 2: ACCOUNTING FOR COSTS<br/>3 The classification of cost(s)<br/>4 Costing systems<br/>5 Cost reporting<br/>6 Activity-based costing<br/><br><br/>PART 3: PLANNING AND CONTROL<br/>7 Planning and control: ideas, theories and principles Traditional budgeting<br/>8 Standard costing, flexible budgets and variance analysis<br/>9 Beyond traditional budgeting<br/><br><br/>PART 4: BUSINESS DECISION MAKING<br/>10 Short-term decision making: cost-volume-profit analysis<br/>11 Cost behaviour and estimation<br/>12 Decision making: relevant costs and revenues<br/>13 Pricing<br/>14 Capital investment decisions<br/><br><br/>PART 5: PERFORMANCE MEASUREMENT<br/>15 Performance measurement and management: ideas, theories and principles<br/>16 Accounting for strategic management<br/>17 Financial performance measurement and transfer pricing<br/><br><br/>PART 6: STRATEGIC MANAGEMENT ACCOUNTING<br/>18 Cost management, value creation and sustainable development<br/>19 Managing quality and time<br/>20 Information systems and management accounting<br/>21 Managing change and challenges for the future<br/>