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    <subfield code="a">Contents: An introduction to cost terms and concepts -- Cost assignment -- Accounting entries for job costing system -- Process costing -- Joint and by-product costing -- Income effects of alternative cost accumulation systems -- Cost-volume-profit analysis -- Measuring relevant costs and revenues for decision-making -- Activity-based-costing -- Pricing decisions and profitability analysis -- Decision-making under conditions of risk and uncertainty -- Capital investment decisions:1 &amp; 2 -- The Budgeting process -- Management control systems -- Standard costing and variance analysis:1 -- Standard costing:2 further aspects -- Divisional financial performance measures -- Transfer pricing in divisionalised companies -- Cost management -- Strategic management accounting -- Cost estimation and cost behavior -- Quantitative models for the planning and control of inventories -- The Application of linear programming to management accounting -- an introduction to cost terms and concepts -- Cost assignment -- Accounting entries for a job costing system -- Process costing -- joint and by-product costing -- Income effects of alternative cost accumulation systems -- Cost-volume-profit analysis --Measuring relevant costs and revenues for decision-making -- Activity-based costing -- Pricing decisions and profitability analysis -- Decision-making under conditions of risk and uncertainty -- Capital investment decisions: appraisal methods --  Capital investment decisions: the impact of capital rationing,  taxation, inflation and risk -- The budgeting process -- Management control systems-- Standard costing and variance analysis 1 -- Standard costing and variance analysis 2: further aspects </subfield>
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