Accounting Business Reporting for Decision Making

PREFACE xi

Chapter Key features

Chapter 10
Cost–volume–profit analysis

•   Looks at cost behaviour and its impact on profit planning

•   Illustrates the concept of CVP analysis and outlines the key

assumptions underlying CVP analysis

•   Explains how to analyse make or buy decisions and special

orders

Chapter 11
Costing and pricing in an entity

•   Defines and classifies cost objects into direct and indirect costs

•   Provides illustrations of the allocation process for indirect costs

•   Explains pricing issues for products and services

Chapter 12
Capital investment

•   Describes the different techniques to use when analysing capital

investment decisions

•   Explains the advantages and disadvantages of each of the capital

investment techniques

Chapter 13
Financing the business

•   Explains and illustrates the different sources of finance for entities

•   Discusses issues of managing debtors and inventories

Chapter 14
Performance measurement

•   Presents performance measurement techniques for an

organisation

•   Discusses characteristics of contemporary measurement systems