Principles of Management Accounting: A South African Perspective

Paperback | August 15, 2011

EditorS. Roos, C. Cairney, Richard Chivaka

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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 theAssociation 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.

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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 ...

Richard Chivaka is currently an Associate Professor at the Graduate Business School, University of Cape Town, South Africa. Dr Chivaka is the Director of The Advancement of Business Competitiveness (ABC) Research Unit at the university. He also works as a reviewer of journal articles for Management Research News and the South African ...

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Format:PaperbackDimensions:576 pagesPublished:August 15, 2011Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0195998685

ISBN - 13:9780195998689

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Table of Contents

1. Introduction2. Cost classification and behaviour3. Cost estimation4. Cost-volume-profit relationships5. Absorption vs. variable costing6. Overhead allocation7. Job costing8. Process costing9. Joint and by-products10. Relevant costing11. Decision-making/operational constraints12. Budgets, planning and control13. Standard costing14. Performance management15. Transfer pricing16. Contemporary accounting systems17. Competitive advantage