Part A Specialist cost and management accounting techniques 3
1 Costing 3
2a Activity based costing 21
2b Target costing 31
2c Life cycle costing 39
2d Throughput accounting 49
2e Environmental accounting 61
Part B Decision-making techniques 71
3 Cost volume profit(CVP)analysis 71
4 Limiting factor analysis 93
5 Pricing decisions 119
6 Short-term decisions 153
7 Risk and uncertainty 169
Part C Budgeting 199
8 Objectives of budgetary control 199
9 Budgetary systems 215
10 Quantitative analysis in budgeting 233
Part D Standard costing and variances analysis 267
11 Budgeting and standard costing 267
12 Variance analysis 289
13 Behavioural aspects of standard costing 323
Part E Performance measurement and control 343
14 Performance measurement 343
15 Divisional performance measures 371
16 Further performance management 393
Exam question bank 409
Exam answer bank 425
Index 469