This comprehensive text promotes a thorough understanding of cost accumulation, cost analysis and cost control. Consideration is also given to the use of costing information for the planning and formulation of business policy.

• Fundamentals of cost and management accounting, Cost elements, Marketing costs, he manufacturing facility and cost flows, Product orientated cost systems, Costing systems in service and merchandising enterprises, The relationship between the financial and costing ledgers, Short
• term decisions, Long
• term decisions, Budgets, Standard costs, Quality and time, Divisional performance evaluation