Principles of management accounting : a South African perspective / edited by Shelley-Anne Roos, Carol Cairney, Richard Chivaka, Hendrik Fourie and Dewald Joubert.

Includes index.

Introduction to management accounting -- Cost classification -- Cost estimation -- Cost-volume-profit relationships -- Absorption versus variable costing -- Overhead allocation -- Job costing -- Process costing -- Joint and by-product costing -- Relevant information for decision-making -- Decision-making under operational constraints -- Budgets, planning and control -- Standard costing -- Performance management -- Transfer pricing -- Contemporary management accounting concepts -- Competitive advantage.

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.