Management and Cost Accounting in South Africa, 1st Edition

Lize Duminy

Copyright 2023
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Management and Cost Accounting in South Africa 1st Edition by Lize Duminy

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Overview
Meet the Author
Features
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Overview

MANAGEMENT & COST ACCOUNTING S A 1E

Meet the Authors

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Lize Duminy

Lize Duminy is a lecturer in the School of Accountancy at Stellenbosch University. She is a qualified Chartered Accountant with a Master of Commerce Accounting Sciences (with distinction) from the University of Pretoria.

Features

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Every chapter starts with a base knowledge section that students need to know and understand to ease comprehension of new content covered in the chapter.
Exhibit and Example feature boxes throughout explain management accounting theory and practice step by step.
Updated, timely Real-World Views bring accounting theory to life, introducing students to practical applications using South African and international examples.
Extensive end-of-chapter questions with varying difficulty levels reinforce the material covered and prepare students for professional exams.
Employability skills questions at the end of each chapter develop students' practical IT and presentation skills for a future career in accounting as well as professional examinations.
A Student Manual is also available – a practical companion featuring a wealth of questions for each chapter topic which empower students to practise and reinforce key concepts of management and cost accounting.
This title is available with MindTap, a flexible online learning solution that provides your students with all the tools they need to succeed, including an interactive eReader, engaging multimedia, practice questions, assessment materials, revision aids and analytics to help you track their progress.
A companion website is available to support your course, including PowerPoint slides, a test bank, Instructor’s Manual, Teaching Notes, Solutions to Real-World Views, numerous case studies and employability skills questions.

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Part I: Introduction to management and cost accounting
Chapter 1: Introduction to management accounting
Chapter 2: An introduction to cost terms and concepts

Part II: Cost accumulation for inventory valuation and profit measurement
Chapter 3: Cost estimation and cost behaviour
Chapter 4: Cost assignment
Chapter 5: Activity-based costing
Chapter 6: Accounting entries for a job costing system
Chapter 7: Absorption and variable costing systems
Chapter 8: Joint and by-product costing
Chapter 9: Process costing

Part III: Information for decision-making
Chapter 10: Costvolumeprofit analysis
Chapter 11: Measuring relevant costs and revenues for decision-making
Chapter 12: Pricing decisions and profitability analysis
Chapter 13: Decision-making under conditions of risk and uncertainty
Chapter 14: Capital investment decisions: appraisal methods
Chapter 15: Capital investment decisions: the impact of capital rationing, taxation, inflation and risk

Part IV: Information for planning, control and performance measurement
Chapter 16: The budgeting process
Chapter 17: Management control systems
Chapter 18: Standard costing and variance analysis I
Chapter 19: Standard costing and variance analysis 2: further aspects
Chapter 20: Divisional financial performance measures
Chapter 21: Transfer pricing in divisionalised companies

Part V: Strategic performance and cost management, value creation and challenges for the future
Chapter 22: Strategic performance management
Chapter 23: Strategic cost management and value creation
Chapter 24: Challenges for the future

Part VI: The application of quantitative methods to management accounting (Online)