Mark P. Holtzman & Sandy Hood 
Management and Cost Accounting For Dummies – UK, UK Edition [PDF ebook] 

Introduction 1
Part I: Getting Started with Management and Cost
Accounting 7
Chapter 1: Planning and Control: The Role of Management
Accounting 9
Chapter 2: Using Management Accounting in Your Business 27
Part II: Understanding and Managing Costs 45
Chapter 3: Classifying Direct and Indirect Costs 47
Chapter 4: Allocating, Apportioning and Absorbing Overhead
71
Chapter 5: Costing Products Flowing Through a Business 95
Chapter 6: Job Costing: Pricing Individual Orders 105
Chapter 7: Process Costing: Tracking What’s Produced and
How Much it Costs 119
Chapter 8: Observing How Variable and Fixed Costs Behave 143
Part III: Planning and Budgeting 161
Chapter 9: Using Contribution Analysis to Make Better Decisions
163
Chapter 10: Decision-Making Within the Reality of Limited
Capacity 189
Chapter 11: Deciding on Long-Term Purchases: Capital Budgeting
205
Chapter 12: Naming Your Price: Approaches to Decision-Making
229
Chapter 13: Doing Deals between Company Divisions: Transfer
Prices 243
Chapter 14: Planning Budgets for the Future 259
Part IV: Using Management Accounting for Evaluation and
Control 279
Chapter 15: Using Flexible Budgets to Exert Control 281
Chapter 16: Variance Analysis: Flexing Standard Costs 293
Chapter 17: Establishing Accountability with Responsibility
Accounting 317
Chapter 18: The Balanced Scorecard: Reviewing Your
Business’s Report Card 329
Chapter 19: Squeezing Out of a Tight Spot with the Theory of
Constraints 347
Part V: The Part of Tens 357
Chapter 20: Ten Key Management Accounting Formulas 359
Chapter 21: Ten Careers in Management Accounting 371
Index 375

Mark P. Holtzman, Ph D, CPA, is Chair of the Department of
Accounting and Taxation, Seton Hall University. He has taught
accounting at college level for 17 years. Sandy Hood is a lecturer
in management and cost accounting. He also lectures on the Peter
Jones Enterprise Academy course, a one-year course that helps
budding entrepreneurs set up their own businesses and learn
practical business skills.