Advanced management accounting

1 Introduction: Explanation of management accounting implications in the process of management. Management accounting information. The evolution of management and management accounting in the 20th century. Shifting emphasis: social responsibility, ethics, and environmentalism. Strategic management accounting.> 2 Costs as a source of information. Cost behaviour. CVP analysis. Problems with the application of CVP analysis. Costs for decision-making: marginal costing. Concepts and key ideas. Controllable non-controllable costs, relevant irrelevant costs, opportunity costs.> 3 Traditional costing systems. Job and process costing systems. Overhead rates and mark-up. The derivation of cost drivers. Marginal costing. Cost information for pricing decisions Make or buy, profit, limiting factors, assessing profitability of products, branches.> 4 Activity based costing. The emergence of ABC. Tracing costs to activities, and to products. Customer profitabi

1 Introduction: Explanation of management accounting implications in the process of management -- Management accounting information -- The evolution of management and management accounting in the 20th century -- Shifting emphasis: social responsibility, ethics, and environmentalism -- Strategic management accounting --> 2 Costs as a source of information -- Cost behaviour -- CVP analysis -- Problems with the application of CVP analysis -- Costs for decision-making: marginal costing -- Concepts and key ideas -- Controllable non-controllable costs, relevant irrelevant costs, opportunity costs --> 3 Traditional costing systems -- Job and process costing systems -- Overhead rates and mark-up -- The derivation of cost drivers -- Marginal costing -- Cost information for pricing decisions Make or buy, profit, limiting factors, assessing profitability of products, branches --> 4 Activity based costing -- The emergence of ABC. Tracing costs to activities, and to products -- Customer profitabi.