How to use this Interactive Text v Approach to examining the syllabus vi Analysis of past papers vi The computer based examination vii Tackling multiple choice questions viii
Part A Introduction to accounting for costs
1 Management information 3 2 The role of information technology 23 3 Cost classification 33 4 Cost behaviour 47
Part B Elements of cost
5 Materials 61 6 Labour 89 7 Expenses 111 8 Overheads and absorption costing 123 9 Marginal costing and absorption costing 143 10 Cost bookkeeping 157
Part C Product and service costs
11 Job, batch and service costing 179 12 Process costing 195
Part D Decision making
13 Cost-volume-profit (CVP) analysis 231 14 Decision making 249 15 Capital investment appraisal 265