Fundamentals of cost accounting and environmental management accounting
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Contents

  • Introduction
  • Learning outcomes
  • 1 Cost classification
    • 1.1 Variable and fixed costs
    • 1.2 Other ways of classifying costs
    • 1.3 Cost centre, cost object and centres
  • 2 Cost behaviour
    • 2.1 Calculating the unit cost
    • 2.2 Stepped fixed costs
  • 3 Determining fixed versus variable costs
    • 3.1 The high–low method
    • 3.2 Assessing costs using a scatter graph
  • 4 Direct and indirect costs
    • 4.1 Direct/indirect and fixed/variable costs
  • 5 Why organisations need to know the costs of products, processes and services
  • 6 Why organisations need costing systems
    • 6.1 Calculating profit
  • 7 Cost information
  • 8 The nature of production costs: materials, labour and overheads
    • 8.1 Materials
    • 8.2 Labour costs
    • 8.3 Overhead costs: production and non-production
    • 8.4 Direct and indirect production costs
  • 9 Environmental management accounting
    • 9.1 The Sustainable Development Goals
    • 9.2 Why sustainability is important to organisations
    • 9.3 Why should a management accountant care about environmental issues?
    • 9.4 EMA process
    • 9.5 EMA techniques
    • 9.6 Understanding environmental management accounting and traditional management accounting
  • Summary
  • References
  • Acknowledgements
  • Glossary

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