JILL COLLIS is a researcher at Bristol Business School, University of the West of England, and has written and edited a number of books for business students. She has several years experience of research consultancy and has recently completed two major studies concerned with small and medium-sized companies.ROGER HUSSEY is NWIS Professor of Financial Services at Bristol Business School, University of the West of England, and Deloitte & Touche Fellow in Financial Reporting. He has wide experience in industry, teaching and research, and has published numerous books, reports and articles on accounting and management issues.

• PrefaceAcknowledgementsCost and Management Accounting in ContextCost ClassificationCosting for MaterialsCosting for LabourIntegrated and Interlocking AccountsAllocation and Apportionment of OverheadsOverhead AbsorptionJob and Batch CostingContract CostingContinuous Operation CostingProcess CostingBy-Product Costing and Joint Product CostingMarginal CostingMarginal Costing and Decision-MakingBreak-Even AnalysisAbsorption Costing and Marginal Costing ComparedBudgetary ControlBudgetsStandard Costing: Materials and LabourStandard Costing: Overhead Variances and Sales VariancesCapital Investment AppraisalDevelopments in Management AccountingAppendix A: Present Value TablesAppendix B: GlossaryAppendix C: Outline Answers to Practice QuestionsIndex.