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978 1 48512 106 0 978 1 48512 118 3 2e 2017
650 PAGES
ZAR R573.00 ZAR R535.00
Cost and Management Accounting
Operations and management – A southern African approach
F MARIMUTHU (GENERAL EDITOR), C SINCLAIR, E DU TOIT, F STEYN, G FOUCHÉ & M CLOETE (CONTRIBUTING AUTHORS)
The second 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. The second edition has been updated to include the latest developments in management accounting and includes updated content on:
• Cost-volume profit analysis: examples showing VAT inclusive and exclusive scenarios and net profit after tax
• Short-term decision-making: more detail on by-products in relation to the types of markets and proceeds from by-products, and more theory relating to strategy and the long-term effects
• Linear programming: focusing on where information comes from in relation to the application of linear programming
• Activity-based costing and management: with specific emphasis on the management and operational context
• Cost estimation and forecasting techniques: incorporating content about learning indices
• Budgets: looking at the consequences of what-if scenarios
• Decision-making under conditions of risk and uncertainty: more detail on
decision trees for multi-stage decision problems
• Investment appraisal: detailed explanation of key concepts such as WACC, TVM
and NPV and evaluating cashflows from various scenarios
• Divisional performance evaluation: including comparisons between
measurements and the effect of performance evaluation
• Updated case studies reflecting lessons learned from real-life scenarios.
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.
JUTA ACCOUNTING CATALOGUE | 2018/2019
CONTENTS
• Description
• Cost classification, estimation and
behaviour
• Costing systems
• Cost-volume profit analysis
• Short-term 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
• Decision-making under conditions of
risk and uncertainty
• Network analysis
• Investment appraisal
• Divisional performance evaluation • Inventory management
• Environmental management
accounting and other developments • Case studies
SUITABLE FOR
• Senior undergraduate students at universities and universities of technology
• Those following MBA courses and other management accounting courses.
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