Part A The nature,source and purpose of management information 3
1 Accounting for management 3
2 Sources of data 19
3 Cost classification 37
4 Cost behaviour 53
5 Presenting information 73
Part B Cost accounting methods and systems 95
6 Accounting for materials 95
7 Accounting for labour 127
8 Accounting for overheads 151
9 Absorption and marginal costing 175
10 Job,batch and sewice costing 189
11 Process costing 211
12 Process costing,joint products and by-products 239
13 Alternative costing principles 251
Part C Budgeting 269
14 Forecasting 269
15 Budgeting 313
16 The budgetary process 341
17 Making budgets work 367
18 Capital expenditure budgeting 381
19 Methods of project appraisal 391
Part D Standard costing 413
20 Standard costing 413
21 Basic variance analysis 423
22 Further variance analysis 441
Part E Performance measurement 461
23 Performance measurement 461
24 Applications of performance measurement 491
25 Cost management 523
Exam question bank 541
Exam answer bank 563
Appendix:Mathematical tables 581
Index 585