Principles of Management Accounting

A South African Perspective
2. Revised Auflage 2011
ISBN: 978-0-19-599868-9
Verlag: Oxford University Press

Buch, Englisch, 576 Seiten, Format (B × H): 239 mm x 165 mm, Gewicht: 975 g

Ideal for entry-level students so that they have a clear idea of the appropriate learning outcomes to be achieved. In other words the book is principles based: It includes 'the basics' but is not basic in a way that encourages students to learn by rote.
Accessible and allows students to gain a solid base before proceeding to build on their understanding at higher levels.
Concepts-driven and the concepts are applied through explanation and worked examples
Includes relevant examples at the appropriate level, which are well-integrated with the text
Adheres to SAICA undergraduate management accounting syllabus
Contains South African material such as SA articles contained in caselets, SA Financial statements, real-life anecdotes, e.g. interviewing a friend who owns a real business and asking him how he does a certain part of his books (new).

Principles of Management Accounting 2nd edition is an accessible, entry-level management accounting textbook for university students aimed at second- and third-year students at universities and universities of technology, as well as those following MBA courses in accounting and finance.

The book covers undergraduate-appropriate topics from the management accounting syllabus of the South African Institute of Chartered Accountants (SAICA). In doing so, most aspects of the relevant papers' syllabi of the Chartered Institute of Management Accountants (CIMA), as well as those of the Association of Chartered Certified Accountants (ACCA) are dealt with too.

The contributors are from a range of South African tertiary institutions ensuring that the book is representative of the way management accounting is taught in this country and taking cognizance of the areas in which students have difficulty.

Zielgruppe

Second- and third-year students of Management Accounting at universities and universities of technology, as well as those following MBA courses in accounting and finance.

Autoren/Hrsg.

Roos

Joubert

Cairney

Streng

Chivaka

Fourie

Haji

Pienaar

Stack

Swartz

Williams

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

1: Introduction
2: Cost classification and behaviour
3: Cost estimation
4: Cost-volume-profit relationships
5: Absorption vs. variable costing
6: Overhead allocation
7: Job costing
8: Process costing
9: Joint and by-products
10: Relevant costing
11: Decision-making/operational constraints
12: Budgets, planning and control
13: Standard costing
14: Performance management
15: Transfer pricing
16: Contemporary accounting systems
17: Competitive advantage

Über Autor(innen)

Roos, Cairney, Chivaka, Fourie, Haji, Pienaar, Stack, Swartz, Williams, Joubert, and Streng

Contributors:
Shelley-Anne Roos is a senior lecturer in Management Accounting at Stellenbosch University.; Carol Cairney, University of Cape Town.; Richard Chivaka, University of Cape Town.; Hendrik Fourie, guest lecturer on various courses for professional accountants.; Ahmed Mohammadali Haji, University of Johannesburg.; Appie Pienaar, Unisa.; Lilla Stack, Rhodes University.; Gary Swartz, University of the Witwatersrand.; John Williams, Rhodes University.; Dewald Joubert, University of Johannesburg.; Jonathan Streng, University of Johannesburg.