内容

目次

1. The Role of Management Accounting 2. Accounting and Decision-Making3. Wealth and Wealth Maximization in Decision-Making 4. Risk and Uncertaintyin Decision-Making 5. Costs and Benefits for Decisions 6. COST INFORMATION7. Cost Behaviour and Estimation 8. Cost Recording and Product Costing 9.APPLICATIONS 10. Cost-Volume-Profit Analysis 11. Pricing 12. RelevantInformation for Operating Decisions 13. The Effect of Scarce Resources onShort-Term Decisions 14. Dual Prices and Opportunity Costs 15. Long-TermDecisions: The Net Present Value Rule 16. Long Term Decisions: Internal Rateof Return and Other Methods 17. The Budgeting Process 18. The Master Budgetand Cash Budget 19. Variance Analysis and Standard Costing 20. DivisionalPerformance 21. Summary and Review Appendices: (i) Compounding andDiscount Tables (ii) Bibliography (iii) Solutions to Selected Exercises