Managerial accounting/ Hilton,Ronald W.

Part I Fundamentals and cost-accumulation systems: managerial accounting - an overview; basic cost terms and concepts; job-order costing systems; process costing and hybrid product-costing systems. Part II Cost management systems, activity based costing and activity based management: activity-based costing and cost management systems; activity-based management and the new manufacturing environment. Part III Planning and control systems: activity analysis, cost behaviour and estimation; cost-volume-profit analysis; budgeting - profit planning and control systems; standard costing and performance measures for the new manufacturing environment; flexible budgets and overhead cost control; responsibility accounting and total quality management; investment centers and transfer pricing. Part IV Using accounting information in making decisions: decision making - relevant costs and benefits; cost analysis and pricing decisions; capital expenditure decisions - an introduction; further aspects of capital expenditure decisions. Part V Selected topics for further studies: cost allocation - a closer look; variable and absorption costing.