Cost and Management Accounting

Cost and management accounting has a carefully developed pedagogical approach, focusing on both theory and practical applications. The text is based on the latest curriculum of the Chartered Institute of Management Accountants (CIMA) and higher education institutions, and includes the current developments in cost and management accounting like environmental management accounting. This truly Southern African text gives students exposure to the cost and management accounting profession. Using accessible language and engaging formats, this student-friendly resource helps the student understand more complex areas of cost and management accounting and simplifies the learning process.

Table of Contents:
Cost classification, estimation and behaviour; costing systems; cost-volume profit analysis; short-term decision making; linear programming; cost and pricing management; the modern business environment; activity-based costing and management; learning curves and South African incentive schemes; budgets; standard costing; decision-making under conditions of risk and uncertainty; network analysis; investment appraisal; divisional performance evaluation; inventory management; developments in management accounting; case studies.

About the Author :
Ferina Marimuthu is currently a lecturer in Management Accounting at the Durban University of Technology and has been involved in lecturing on the UNISA BCompt. and CTA programmes. She graduated with a Masters in Business Administration at University of Durban Westville where she was also awarded the Outstanding Management Accounting Student award and several other awards for outstanding achievements. She has a gained a wealth of experience in the management accounting field since 1998. She has also co-authored a basic accounting textbook and has been a reviewer on several local and international textbooks. She is passionate about issues related to teaching and learning with the latest focus being on ICT in higher education. She is currently involved in research that is geared towards her Ph.D. Colin Sinclair has over 30 years of practical experience in Management Accounting and Financial Management, in both small and large industrial companies, as well as 10 years of lecturing in these fields. He has a B Com in Accounting, BA in Psychology, B Tech Cost and Management Accounting, and Higher Diploma in Taxation. Before retirement, he was an Associate of the Chartered Institute of Management Accountants. Elda du Toit is a Financial Management lecturer at the University of Pretoria with a passion for cost and management accounting. She has been a lecturer for ten years now and also presents a short-course on cost and management accounting. She gained practical experience in cost and management accounting at the University of Pretoria's Finance Department and at Raleigh International in Malaysia during two sabbaticals from work. She obtained her DCom degree in 2012 and has been involved in various research articles. She has also been involved with the writing of a variety of undergraduate financial textbooks. She is a member of SAIPA and a CIMA finalist. Gina Fouche is currently a lecturer at the Vaal University of Technology. She has 27 years industry experience in management accounting and 12 years lecturing experience in management accounting. Her qualifications include an MTech Cost and Management Accounting, Professional Accountant (SA) & General Tax Practitioner (SA). Ignatius G. Dikgole is an academic who holds appointments at institutions in Botswana and South Africa. He is currently a lecturer of Cost and Management Accounting, and Financial Management at Central University of Technology; and a part time lecturer at the University of Free State for the B.Com. (Hons) in Management Accounting programme. He received his B.Ed. degree and MBA from the University of Botswana. He is currently pursuing CIMA at T4 Part B Case Study level. Melanie Cloete's qualifications include a Higher Diploma in Education (Economic Science) as well as a Bachelor's Degree in Technology: Cost and Management Accounting. She is currently studying towards the Master's Degree in Cost and Management Accounting. She has worked in academia since 1996 in the management accounting discipline at the Durban University of Technology. What drives her is the support that she receives from her family and her passion for teaching. She uses innovative teaching methods to enhance the student's critical thinking skills. She has presented papers on learning, teaching and assessment to both local and international audiences and has also co-authored a basic accounting textbook.