Preface. PART 1 FUNDAMENTALS. Introduction. The management accounting framework. Cost estimation. Absorption of overheads. Absorption costing and marginal costing. PART 2 DECISION ANALYSIS. Cost/volume/profit analysis. Relevant costs and benefits for decision making. More decisions: price-setting, limiting factors. Decision making under conditions of risk and uncertainty. Capital investment appraisal. Capital investment appraisal: further issues. PART 3 PLANNING, CONTROL AND PERFORMANCE EVALUATION. Budgetary planning. Budgetary control. Analysis of variances Why analyse budget variances? Performance appraisal Divisionalisation. Return on capital. Behavioural considerations. Glossary. Appendix A Overheads: secondary distribution. Appendix B Present value tables. Appendix C Solutions to chapter-end questions. Index.